Combo Income Tax Act 2025 & Master Guide to Income Tax Act 2025 & Comparative Study of Provisions of Income Tax Act 2025 & Income Tax Act 1961 Set of 3 Books Edition 2025

Combo Income Tax Act 2025 & Master Guide to Income Tax Act 2025 & Comparative Study of Provisions of Income Tax Act 2025 & Income Tax Act 1961 Set of 3 Books Edition 2025

Combo Income Tax Act 2025 & Master Guide to Income Tax Act 2025 & Comparative Study of Provisions of Income Tax Act 2025 & Income Tax Act 1961 Set of 3 Books Edition 2025

Description

The Income Tax Act 2025 COMBO brings together three complementary volumes, including:

• Income Tax Act 2025 (fully annotated with backwards mapping to the 1961 Act)
• Master Guide to Income Tax Act 2025 (authoritative commentary with judicial definitions and a landmark-rulings digest)
• Comparative Study of Provisions of the Income-tax Act 2025 & Income-tax Act 1961 (clause-by-clause, two-column comparison with analysis of changes, Select Committee notes, and Departmental FAQs)

These books embody Taxmann’s legacy—experience, speed, authenticity, and accuracy—to deliver a definitive, transition-ready reference for compliance, advisory, and litigation.

This Combo is intended for the following audience:

• Tax Professionals & Law Firms needing section-wise guidance with quick cross-references to the 1961 Act
• Corporate Finance, Tax & Legal Teams(CFOs, Controllers, Heads of Tax) updating SOPs, ERPs, and compliance under the 2025 framework.
• Judiciary, Tribunals & Litigation Counselrequiring Notes on Clauses, Select Committee materials, and case-law digests mapped to the 2025 Act
• Academicians, Researchers & Advanced Studentsseeking structured learning with commentary, definitions, and comparative tables
• Policy Analysts & Lawmakersstudying the legislative migration and its practical implications

The Present Combo is a three-volume set, authored and edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [End-to-end Transition Coverage] Text → Commentary → Comparative mapping for seamless navigation between 1961 and 2025 regimes
• [Backward & Reverse Mapping] Old‑to‑new and new‑to‑old tables; quick backwards mapping embedded
• [Judicially Defined Terms] An exhaustive dictionary mapped to the 2025 Act for precise interpretation
• [Landmark Rulings Digest] Supreme Court/High Court summaries arranged section-wise and alphabetically for quick recall.
• [Change Analytics] ‘Analysis of Changes’ after each mapped provision with practical implications
• [Legislative & Departmental Context] Consolidated Select Committee observations and CBDT FAQs for rationale and implementation clarity
• [Research Efficiency] Heavy cross-references, visual signposts, and granular indexing across the set
• [Legacy Pillars] Built on Taxmann’s experience, speed, authenticity, accuracy—from sourcing to alignment

The coverage of each book is as follows:

• Income Tax Act 2025
  • Complete, annotated textof the 2025 Act with clear explanations under each section
  • Cross‑references to the 1961 Actfor ease of transition
  • Allied laws are referencedwherever cited within the Act
  • Judicially noticed words & phrasesrelevant to interpretation
  • Comparative analysis tables(1961 ↔ 2025) and legislative insights (Select Committee)
  • Departmental guidancevia FAQs issued by the Income‑tax Department (CBDT)
  • Extensive subject index & appendicesfor targeted retrieval
• Master Guide to Income Tax Act 2025
  • Comprehensive transition commentaryexplaining critical shifts from 1961 to 2025
  • Judicially defined terms—an exhaustive, dictionary‑style compilation mapped to the 2025 Act
  • Landmark rulings digest—Supreme Court/High Court summaries arranged section‑wise and alphabetically
  • Cross‑reference tables and visual aids(tables/charts) for TDS, TCS, capital gains, NPO, etc.
  • Division‑wise Emphasis
    • Division I (200+ pages) – Concepts, basis of charge, five heads of income, presumptive regimes, depreciation, special rates, search & seizure, faceless schemes, assessments/returns/appeals, NPOs, penalties/prosecution, repeal & savings, TP clarifications
    • Division II (300+ pages)– Judicial definitions (alphabetical + section‑wise) with authoritative citations
    • Division III (600+ pages)– Landmark rulings digest curated for continuing precedential value under 2025
  • Comparative Study of Provisions of Income Tax Act 2025 & Income Tax Act 1961
    • Two-column, Clause‑by‑clause Comparison– 1961 on the left; 2025 on the right—aligned to sub‑section, clause, sub‑clause, item, proviso, and Explanation
    • Precise Mark‑up of Changes
      • 1961 Act – Bold+ strike‑through for deletions/modifications
      • 2025 Act – Boldfor simplifications/new insertions
    • Analysis of changes after each mapped provision with practical implications and drafting/litigation angles
    • Embedded Institutional Context– Select Committee extracts and CBDT FAQs within the comparison
    • Comprehensive cross‑mapping tables(35+ pages) for instant navigation
    • ‘No‑corresponding‑section’ coverage for 2025 provisions with no 1961 parallel
    • Editorial Pillars– Depth, speed, authenticity, accuracy

The structure of each book is as follows:

• Income Tax Act 2025 – Section-wise statute → annotation → corresponding 1961 provision(s) → allied-law references → judicially noticed terms → comparative tables → Select Committee & FAQs → subject index
• Master Guide to Income Tax Act 2025 – Division-based framework—Commentary → Judicial Definitions → Rulings Digest; each chapter opens with a quick-reference summary and is deeply cross-referenced
• Comparative Study of Provisions of Income Tax Act 2025 & Income Tax Act 1961– Two-column comparison between 1961 Act vs 2025 Act with visual signposts for insertions/deletions; per-item change analysis; no-counterpart 2025 provisions collated at the end
• Across the Combo– Dual mapping (old↔new), dictionary-style organisation for definitions, digest notes, and rich indexing for rapid research
• Recommended Usage Path
  • Locate & Alignusing Comparative Study to identify corresponding provisions
  • Read the Lawin the Income Tax Act 2025 (Annotated) for authoritative text and notes
  • Deep‑dive & Applywith the Master Guide for commentary, judicial definitions and rulings