{"product_id":"commentary-income-tax-act-2025-saraf-9120","title":"Commentary on the Income Tax Act, 2025 (2 Volumes) | Section-wise Commentary | 2026 Edition","description":"\u003ch3 data-section-id=\"iqfnqr\" data-start=\"128\" data-end=\"138\" class=\"PDq2pG_selectionAnchorContainer\"\u003eAuthor\u003cspan aria-hidden=\"true\" class=\"PDq2pG_selectionAnchor\"\u003e\u003c\/span\u003e\n\u003c\/h3\u003e\n\u003cp data-start=\"140\" data-end=\"173\"\u003eDr. Ashok Saraf \u0026amp; Dr. Ayush Saraf\u003c\/p\u003e\n\u003ch3 data-section-id=\"xqibjc\" data-start=\"175\" data-end=\"188\"\u003ePublisher\u003c\/h3\u003e\n\u003cp data-start=\"190\" data-end=\"216\"\u003eBharat Law House Pvt. Ltd.\u003c\/p\u003e\n\u003ch3 data-section-id=\"ynz92h\" data-start=\"245\" data-end=\"253\"\u003eYear\u003c\/h3\u003e\n\u003cp data-start=\"255\" data-end=\"259\"\u003e2026\u003c\/p\u003e\n\u003ch3 data-section-id=\"1wgo899\" data-start=\"261\" data-end=\"286\"\u003eWhy Choose This Book?\u003c\/h3\u003e\n\u003cp data-start=\"288\" data-end=\"826\"\u003eThis authoritative two-volume commentary offers an in-depth, \u003cstrong\u003esection-wise analysis of the Income Tax Act, 2025.\u003c\/strong\u003e 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.\u003c\/p\u003e\n\u003ch3 data-section-id=\"zmqxej\" data-start=\"828\" data-end=\"846\"\u003eAbout the Book\u003c\/h3\u003e\n\u003cp data-start=\"848\" data-end=\"1580\"\u003ePrepared 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.\u003c\/p\u003e\n\u003ch3 data-section-id=\"u9qxc6\" data-start=\"1582\" data-end=\"1602\"\u003eRelated Subjects\u003c\/h3\u003e\n\u003cul data-start=\"1604\" data-end=\"1729\"\u003e\n\u003cli data-section-id=\"16gxid5\" data-start=\"1604\" data-end=\"1626\"\u003eIncome Tax Act, 2025\u003c\/li\u003e\n\u003cli data-section-id=\"1r44rgh\" data-start=\"1627\" data-end=\"1644\"\u003eDirect Tax Laws\u003c\/li\u003e\n\u003cli data-section-id=\"rmeh5w\" data-start=\"1645\" data-end=\"1668\"\u003eIncome Tax Litigation\u003c\/li\u003e\n\u003cli data-section-id=\"uwtiph\" data-start=\"1669\" data-end=\"1695\"\u003eTax Practice \u0026amp; Procedure\u003c\/li\u003e\n\u003cli data-section-id=\"1rkx37\" data-start=\"1696\" data-end=\"1729\"\u003eJudicial Precedents in Taxation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"1gwqdym\" data-start=\"1731\" data-end=\"1751\"\u003eWebsite Hashtags\u003c\/h3\u003e\n\u003cp data-start=\"1753\" data-end=\"1963\"\u003e#IncomeTaxAct2025 #IncomeTaxCommentary #DirectTaxes #TaxLaw #TaxLitigation #CharteredAccountants #TaxProfessionals #Advocates #BharatLawHouse #AshokSaraf #AyushSaraf #IncomeTax2025 #LegalResearch #9788169449120\u003c\/p\u003e\n\u003ch3 data-section-id=\"13bn7hg\" data-start=\"1965\" data-end=\"1982\"\u003eShipping Note\u003c\/h3\u003e\n\u003cp data-start=\"1984\" data-end=\"2109\"\u003eThis title is supplied as a \u003cstrong data-start=\"2012\" data-end=\"2048\"\u003eboxed set of 2 hardbound volumes\u003c\/strong\u003e. Extra protective packaging is used to ensure safe delivery.\u003c\/p\u003e\n\u003ch3 data-section-id=\"1spl2pn\" data-start=\"2111\" data-end=\"2129\"\u003eCaveat Legalis\u003c\/h3\u003e\n\u003cp data-start=\"2131\" data-end=\"2317\"\u003eReaders should verify amendments, notifications, circulars, and judicial pronouncements issued after publication while relying upon this commentary for professional advice or litigation.\u003c\/p\u003e\n\u003ch3 data-section-id=\"yvlrb8\" data-start=\"2319\" data-end=\"2336\"\u003e100% Swadeshi\u003c\/h3\u003e\n\u003cp data-start=\"2338\" data-end=\"2457\"\u003eMake M\u0026amp;J Services your first choice—every purchase supports Indian publishers, Indian authors, and the Swadeshi spirit.\u003c\/p\u003e","brand":"M\u0026J Services - The Eclectic Law Bookstore","offers":[{"title":"Default Title","offer_id":51061070331940,"sku":"9788169449120","price":4495.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0098\/1005\/1108\/files\/97881694491200002.jpg?v=1784024497","url":"https:\/\/mandjservice.com\/products\/commentary-income-tax-act-2025-saraf-9120","provider":"M\u0026J Services  - The Eclectic Law Bookstore","version":"1.0","type":"link"}