Transition Reference Combo for Direct Taxes – Comparative Study of Income-Tax Act & Rules, Old and New (Set of 2 Books) by Taxmann's Editorial Board (2026 Edition)

Transition Reference Combo for Direct Taxes – Comparative Study of Income-Tax Act & Rules, Old and New (Set of 2 Books) by Taxmann's Editorial Board (2026 Edition)

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Language
English
Pages
2744
Year
2026

Taxmann's Transition Reference Combo brings together two comparative studies for the move to India's new income tax law: the Comparative Study of Provisions of the Income-tax Act 2025 and Income-tax Act 1961, and the Comparative Study of Provisions of the Income-tax Rules 2026 and Income-tax Rules 1962. Both are updated for the Finance Act 2026 and all notifications up to 31 March 2026.

The complete operative text of both Acts and both sets of Rules is set out in a word-for-word, two-column format with coded change mark-up, so every deletion, modification and new insertion is immediately visible, and each provision is aligned with its exact counterpart. New provisions with no earlier equivalent are listed separately. A complete transition reference set for chartered accountants, tax advocates, corporate tax departments and assessing officers working across both regimes. Set of 2 paperback books.

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