Income Tax Act, 1961 As Amended by Finance Act, 2026 (E-Book)

Income Tax Act, 1961 As Amended by Finance Act, 2026 (E-Book)

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Author : Dr. Girish Ahuja & CA (Adv.) Rahul Agrawal
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This 15th edition of the Income Tax Act, 1961, updated with all amendments introduced by the Finance Act, 2026, serves as a comprehensive and authoritative legal reference for professionals in law, finance, taxation, and accounting. Edited by CA (Dr.) Girish Ahuja and assisted by CA (Adv.) Rahul Agrawal, this edition combines statutory accuracy with practical relevance by incorporating relevant judicial decisions and CBDT circulars.

The book presents the amended provisions of the Income Tax Act, 1961 in a clear and structured manner, ensuring alignment with the latest legislative and regulatory developments applicable for the year 2026. It is designed to provide both a reliable bare act reference and valuable analytical insights for real-world application.

The content spans the full scope of the Income Tax Act, including:
• Definitions and Scope of Total Income
• Residential Status and Tax Incidence
• Heads of Income – Salaries, Income from House Property, Profits and Gains of Business or Profession, Capital Gains, and Income from Other Sources
• Deductions under Chapter VI-A
• Set-off and Carry Forward of Losses
• Clubbing and Aggregation of Income
• Taxation of Individuals, HUFs, Firms, LLPs, Companies, and Non-residents
• Computation of Income and Filing of Returns
• Assessment, Reassessment, and Appeals
• Penalties, Prosecutions, and Recovery
• TDS/TCS Provisions and Advance Tax
• Incorporation of Relevant Judicial Decisions and CBDT Circulars
• Updated Provisions as per Finance Act, 2026 including latest rates, exemptions, and compliance requirements

This edition is particularly suitable for:
• Law students and academicians requiring current statutory material with practical insights
• Chartered accountants and tax practitioners needing a dependable reference with case law support
• Legal professionals handling taxation matters and litigation
• Corporate professionals ensuring compliance with evolving tax regulations

Whether used for academic study, professional practice, or examination preparation, this updated edition delivers a complete and current understanding of the Income Tax Act, 1961 as amended by the Finance Act, 2026.

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

About the author

Dr. Girish Ahuja

Dr. Girish Ahuja

Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He had been nominated by the Government of India as a member of the Task Force for redrafting the Income-tax Act and New Income-tax Law. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of finance and taxation. He has been nominated by the Government of Directors of UNITECH LTD with the approval of the Supreme Court to Board and was also been nominated by the Govt. of India as Independent Director of the Central Board of State Bank of India. Dr. Ahuja is a author of various books on Direct Taxation and he has addressed more than 5000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.

 

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