Master Guide to Income Tax Act 2025 - Taxmanns
Year: 2025
About the Book:
The Master Guide to Income-tax Act is a comprehensive legal reference thoroughly updated by the Finance Act 2025. This 35th Edition offers detailed analysis of both fundamental and advanced provisions of the Indian Income-tax Act, making it an authoritative guide for tax professionals and legal experts.
The book covers new presumptive taxation schemes for non-residents, expanded provisions on Virtual Digital Assets (VDAs), and revised TDS/TCS rules. Integrating CBDT circulars, notifications, and landmark rulings from 1922 to February 2025, it provides historical depth and authoritative clarity.
With a four-part structure—Commentary, TDS/TCS Tables, Circulars & Notifications, and Landmark Rulings—this book ensures intuitive cross-referencing and quick navigation for practitioners.
Key Features:
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Latest Amendments – Incorporates changes introduced by the Finance Act 2025
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Comprehensive Coverage – Discusses fundamental and advanced provisions, including new taxation schemes for non-residents
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Detailed Analysis of TDS/TCS Rules – Covers latest amendments with practical illustrations
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Virtual Digital Assets (VDAs) Provisions – Expands on cryptocurrency taxation and compliance requirements
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CBDT Circulars & Notifications – Includes all relevant tax department circulars from 1922–February 2025
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Landmark Rulings – Integrates significant Supreme Court and High Court judgments
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User-friendly Structure – Four distinct sections enable easy reference and navigation
Ideal For:
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Tax Professionals & Consultants – Chartered Accountants, Company Secretaries, and Legal Experts
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Corporate Tax Departments – Finance and accounting teams ensuring tax compliance
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Lawyers & Academicians – Professionals handling direct tax litigation and research
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Government Officials & Regulators – Officers managing tax administration and enforcement
Caveat Legalis: Description based on available details—interpret with due diligence!
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