Income Tax Act, 1961 (Pocket-edition)

Income Tax Act, 1961 (Pocket-edition)

Sale priceRs. 956.00 Regular priceRs. 1,195.00
Author : Commercial Law Publishers
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This 2025 Bare-Act edition of The Income-tax Act, 1961 (Act 43 of 1961, as finally revised by the Finance Act 2025—Act 7 of 2025, dt. 29-3-2025) delivers India’s entire direct-tax statute in one desk-ready volume—updated through the latest slab changes, surcharge tweaks, digital-asset provisions and TDS/TCS realignments.


Inside this authoritative ₹ 1,195 compendium

• Full text of the Act with section-wise marginal notes and cross-references to the IT Rules, 1962

• Chapter synopses on:

– Residential status & scope of total income (Ss. 5–9) with handy flow-chart tests 

– Heads of income, deductions & set-off matrices (Ss. 14–80) highlighting amended limits for 80C, 80D, 80-IBA etc. 

– Transfer-pricing, GAAR and Significant Economic Presence triggers (Ss. 92–94B, 115BBN) 

– Digital-asset taxation (115BBG), updated surcharge tables & new TDS sections 194BA/194M (Fin. Act 2025) 

– Assessment, reassessment & faceless appeal timelines after Finance Act 2023-25 trilogy (Ss. 142–263) 

– Penalties & prosecution—integrated chart of 270A computations, 276C jail terms & compounding fees

• Embedded schedules on rates for individuals/HUF, firms, domestic & foreign companies—AY 2025-26 onwards

• Publisher’s “short comments” boxes flagging:

– CBDT circulars on AIS, e-verification & concessional tax regimes (115BAC/115BAD)

– Interplay with GST (deemed supply v. capital receipt) and Black-Money Act disclosures


Why you’ll reach for it

• Tax practitioners draft return positions, penalty replies and appeal memos with pinpoint section citations

• CFOs & finance teams confirm withholding rates, surcharge slabs and MAT computations mid-meeting

• CA-Final, CMA-Inter, CS-Professional & UPSC aspirants rely on one exam-perfect source instead of bulky commentaries

• Academics, journalists & policy-makers quote verbatim provisions when analysing fiscal-budget proposals


Keep this bright-yellow Bare Act within arm’s reach—the next statutory notice, board-room query or exam rapid-revision is covered, verbatim.

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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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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

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

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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

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

Secure Payment

Your payment information is processed securely. We do not store your card details nor have access to your payment information.

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

About the author

Commercial Law Publishers

Commercial Law Publishers

Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on excise and customs; several titles on direct taxes as well as Sales Tax.

Commercial, in a way has brought about a reform in legal publishing by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.

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