About the book:

India’s most trusted and authoritative single-volume guide on Direct Taxation, now in its 50th Golden Jubilee Edition, updated as per Finance Act 2026, Income-tax Act 2025 & Income-tax Rules 2026.

Key Highlights:
• Complete coverage of Income-tax Act 2025, Income-tax Act 1961 & Rules 2026
• Amendments of Finance Act 2026 fully integrated at relevant places
• Section-wise cross-reference (1961 Act vs 2025 Act) for easy transition
• Parallel analysis of Old vs New Tax Regime
• Extensive TDS/TCS coverage with rates, limits & illustrations
• Ready-to-use tax tables for AY 2026-27
• Detailed case studies, practical illustrations & computation formats
• Covers capital gains, salary, business income, deductions, penalties & compliance
• Includes 18 Referencers for quick lookup (rates, CII, deductions, due dates, etc.)

An indispensable guide for Chartered Accountants, Tax Consultants, Advocates, CFOs, Corporate Professionals & Students (CA/CS/CMA/LL.M).