Income Tax Act, 1961 (Pocket Edition)

Income Tax Act, 1961 (Pocket Edition)

Sale priceRs. 836.50 Regular priceRs. 1,195.00
Author : Dr. Girish Ahuja & Dr. Ravi Gupta
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This 14th Edition (2025) – Pocket Edition of Income Tax Act, edited by Dr. Girish Ahuja and Dr. Ravi Gupta, incorporates all amendments introduced by the Finance Act, 2025 (Act 7 of 2025, dated 29-3-2025) along with relevant judicial decisions and CBDT circulars. Compact and portable, it serves as a convenient yet comprehensive legal reference for tax practitioners, students, and professionals on the go.


The book presents the complete statutory text of the Income Tax Act, 1961, as amended, arranged systematically for quick reference. Its handy format makes it ideal for carrying to classrooms, offices, courtrooms, and client meetings while still retaining the accuracy and completeness of the full-sized edition.


The content spans the full scope of the Income Tax Act, including:

• Preliminary provisions, definitions, and scope of total income

• Residential status and tax incidence

• Heads of income – salaries, house property, business or profession, capital gains, and other sources

• Deductions under Chapter VI-A and incentives under special provisions

• Provisions relating to set-off and carry forward of losses

• Clubbing of income, aggregation, and computation rules

• Taxation of individuals, HUFs, firms, LLPs, companies, and non-residents

• Special provisions for international taxation and transfer pricing

• Filing of returns, assessments, reassessments, and appeals

• Penalties, prosecutions, and recovery procedures

• TDS/TCS provisions and advance tax requirements

• Surcharge, cess, rebates, and exemptions applicable for FY 2025–26

• Relevant judicial decisions and CBDT circulars for practical interpretation


This edition is particularly suitable for:

• Chartered accountants, tax consultants, and advocates practising in taxation

• Law and commerce students preparing for professional examinations

• Corporate tax managers ensuring compliance with the latest provisions

• Academicians and researchers in taxation and fiscal policy

 

Whether used in academic preparation, professional practice, or fieldwork, this pocket edition delivers the full legislative authority of the Income Tax Act, 1961, in a compact and accessible form.

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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.

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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.

About the authors

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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Dr. Ravi Gupta

Dr. Ravi Gupta

Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He had been a faculty member at Shri Ram College of Commerce (Delhi University). He is an advocate and leading consultant at Delhi NCR and also has vast practical experience in handling tax matters of trade and industry. He has been appointed by the Government of India as a member of the Committee consututed for Simplification of Income Tax Act. He is also a Central Council member of ICAI (Government of India Nominee) and on the Board of various reputed companies. He is a co-author of various books on Income-tax. He has addressed more than 3000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc.

 

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