Commentary on the Income Tax Act, 2025 (2 Volumes) | Section-wise Commentary | 2026 Edition
Author
Dr. Ashok Saraf & Dr. Ayush Saraf
Publisher
Bharat Law House Pvt. Ltd.
Year
2026
Why Choose This Book?
This authoritative two-volume commentary offers an in-depth, section-wise analysis of the Income Tax Act, 2025. It bridges the transition from the Income-tax Act, 1961 by explaining corresponding provisions, judicial precedents, and statutory changes. The work combines bare-act analysis, case-law interpretation, and practical commentary, making it an indispensable reference for tax practitioners, Chartered Accountants, advocates, departmental officers, judges, academicians, and students dealing with India's new direct tax framework.
About the Book
Prepared by renowned tax experts Dr. Ashok Saraf and Dr. Ayush Saraf, this comprehensive commentary examines every provision of the Income Tax Act, 2025 through a structured professional approach. Each section explains the statutory text, analyses judicial principles developed under the corresponding provisions of the 1961 Act, and highlights substantive departures introduced in the new legislation. Rather than merely reproducing case summaries, the commentary presents proposition-based legal analysis to assist research, litigation, advisory practice, and statutory interpretation. Spread across two volumes covering Sections 1–End, it serves as a reliable bridge between the Income-tax Act, 1961 and the Income Tax Act, 2025.
Related Subjects
- Income Tax Act, 2025
- Direct Tax Laws
- Income Tax Litigation
- Tax Practice & Procedure
- Judicial Precedents in Taxation
Website Hashtags
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Shipping Note
This title is supplied as a boxed set of 2 hardbound volumes. Extra protective packaging is used to ensure safe delivery.
Caveat Legalis
Readers should verify amendments, notifications, circulars, and judicial pronouncements issued after publication while relying upon this commentary for professional advice or litigation.
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