Income Tax Act Edition 2025

Taxmann Income Tax Act as Amended By Finance Act 2025

Description

Income Tax Act 2025 is a practitioner-oriented and comprehensive presentation of the newly enacted Income-tax Act. It provides a fully annotated text of the Income-tax Act 2025 along with detailed cross-references to the erstwhile Income-tax Act 1961. This Edition is designed to serve as a definitive reference for transition, equipping readers with the statutory framework and interpretative aids necessary to implement and comply with the new law.

The Present Publication is the 71^st Edition | 2025, authored and edited by Taxmann’s Editorial Board, with the coverage of the book is as follows:

• Complete Text of the Income Tax Act 2025 with annotations
• Comparative Provisions Table
  • Section-to-section comparison between the 1961 and 2025 Acts
• Select Committee Observations
  • Insights into the legislative process and rationale behind provisions
• Departmental FAQs
  • Covering FAQs issued by the CBDT explaining the rationale behind the amendment in the important provisions
• Allied Laws & Judicial References
  • Mapping of relevant laws and judicially recognised terms for precision in application
• Subject Index & Appendices
  • For ease of access to specific provisions, schedules, and thematic issues