Taxmann's Income-Tax Act 2025 is the annotated text of India's new direct tax law, which replaces the Income-tax Act 1961 from 1 April 2026, updated for all amendments made by the Finance Act 2026. The new Act reorganises the law into more than 535 sections across 22 chapters and replaces the previous year and assessment year with a single 'tax year'.
Every provision carries annotations to the applicable rules and forms, CBDT circulars and notifications, judicially interpreted words and phrases and allied laws, and the cited statutes are reproduced in an appendix. Three detailed cross-reference tables map the transition from 1961 to 2025 down to sub-sections and clauses. The 73rd Edition (2026) is the standard desk copy for chartered accountants, tax advocates, corporate tax teams, income tax officers and students. Paperback, 1,536 pages.
