Commercial’s Income Tax Act, 2025 (Pocket) By Dr Girish Ahuja
For courtroom precision and examination exactness, you need the law exactly as enacted. Commercial’s Income Tax Act, 2025 (Pocket Edition 2026) presents the unadulterated bare text of India's direct tax law, meticulously edited by the legendary CA. (Dr.) Girish Ahuja.
-
✔ Fully Amended for 2026: Integrates every amendment introduced by the Finance Act, 2026 (Act 4 of 2024, dated 30-03-2026).
-
✔ Pure Bare Act: Presents the statutory text without commentary or interpretation, making it the perfect tool for precise legal referencing and academic examinations.
-
✔ Complete Scope: Covers everything from the Five Heads of Income and Deductions to complex International Taxation, TDS/TCS, and updated surcharges/cess for FY 2026–27.
Commercial’s Computation of Income from Salary by Ram Dutt Sharma
Take control of your payroll compliance and personal tax planning. Commercial's Taxation of Salaried Employees and Pensioners (12th Edition, 2026) is the definitive guide to income tax under the head "Salaries," fully updated for The Finance Act, 2026.
-
✔ Complete Salary Breakdown: Details the exact tax treatment of basic pay, allowances, perquisites, bonus, and arrears.
-
✔ Retirement Mastery: Clear rules on the taxability of gratuity, leave encashment, provident funds, and pension commutation.
-
✔ HR & Payroll Ready: A vital desk reference for HR departments managing TDS obligations, Form 16 issuance, and comparing old vs. new tax regimes.
Commercial’s Search & Seizure as per Provisions of The Income Tax Act, 2025 by Ram Dutt Sharma
Navigate the most critical and procedurally sensitive area of tax enforcement with confidence. Commercial's Search & Seizure (5th Edition, 2026), authored by former Income Tax Officer Ram Dutt Sharma, is an authoritative guide to tax investigations under The Income Tax Act, 2025.
-
✔ The Investigation Lifecycle: Covers the exact conditions for initiating a search, the powers of authorized officers, and the seizure of cash, jewellery, and digital records.
-
✔ Post-Search Assessments: Deep analysis of the consequential assessment proceedings, reassessment implications, and the treatment of unexplained money/assets.
-
✔ Insider Perspective: Written by a 35-year veteran of the Income Tax Investigation Wing, offering unparalleled insight into how the Department actually executes raids and structures penalties.
Commercial’s Disallowance of Expenses by Ram Dutt Sharma
Stop bleeding capital through easily avoidable tax disallowances. Commercial's Disallowance of Expenses, authored by former Income Tax Officer Ram Dutt Sharma, is a hyper-focused compliance manual updated with the amendments of The Finance Act, 2026.
-
✔ The Income Tax Act 2025: Provides a structured, up-to-date treatment of exactly which business and professional expenditures are deductible and which are liable to be struck down.
-
✔ Compliance Traps Avoided: Master the rules around TDS-related disallowances, related-party payments, cash payment restrictions, and expenses relating to exempt income.
-
✔ Insider Perspective: Written by a 35-year veteran of the Income Tax Department, offering unparalleled insight into how assessing officers actually interpret expenditure claims.
Commercial’s GST Appeals and Appellate Tribunal by Rakesh Garg
Master the art of indirect tax litigation. Commercial’s GST Appeals and Appellate Tribunal – Drafting, Pleading & Practice (Edition 2026) is the ultimate procedural and strategic guide for the newly operationalized GSTAT. Authored by veteran indirect tax experts Rakesh Garg and Sandeep Garg.
-
✔ Litigation Masterclass: Learn exactly how to draft, file, plead, and argue appeals effectively at the First Level and before the GSTAT.
-
✔ Ready-to-Use Templates: Includes over 50+ specimen formats of appeals, applications, and procedural documents.
-
✔ Strategic & Substantive: Combines procedural clarity with deep legal discussions, supported by crucial judicial precedents and legal maxims.
Bharat’s Tax Audit & E-Filing by CA. Kamal Garg
Eliminate compliance errors during peak audit season. Bharat's Tax Audit & E-Filing for A.Y. 2026-2027, authored by renowned ICAI faculty CA. Kamal Garg, is the ultimate procedural handbook for executing Section 44AB audits.
-
✔ Clause-by-Clause Mastery: An exhaustive, 41-chapter breakdown of Form 3CD, from basic details (Clauses 1-8A) to the highly complex GST expenditure breakdowns (Clause 44).
-
✔ Real-World Reporting: Features specimen reportable observations, qualifications, and remarks for Forms 3CA and 3CB, specifically addressing non-compliances flagged by the Taxation Audits Quality Review Board.
-
✔ Professional Ethics: A dedicated closing chapter on the ICAI Code of Ethics, ensuring your audit practice remains above reproach.
Bharat’s Bharatiya Sakshya Adhiniyam, 2023 by Dr. Paramjit Kaur Sidhu
Transition seamlessly to India's new era of criminal justice. Authored by the highly distinguished Prof. (Dr.) Paramjit Kaur Sidhu, Bharat’s Bharatiya Sakshya Adhiniyam, 2023 (2nd Edition, 2026) offers a profound, section-wise academic commentary on the statute that replaces the Indian Evidence Act, 1872.
-
✔ Complete Statutory Analysis: 12 logically structured chapters spanning the relevancy of facts, burden of proof, estoppel, and the examination of witnesses.
-
✔ Electronic Evidence Framework: In-depth coverage of the new digital and documentary evidence rules that define modern trials.
-
✔ Academic Authority: Written by a pioneering scholar and Chairperson at Panjab University, offering deep jurisprudential clarity for both students and practicing advocates.
Bharat’s The Code on Social Security, 2020 (36 of 2020)
Navigate the complete overhaul of India's social security landscape with confidence. Bharat’s The Code on Social Security, 2020 (Edition August 2026) is the definitive, self-contained working manual for HR heads, compliance officers, and legal practitioners.
-
✔ The Latest 2026 Schemes: Features the fully notified 2026 replacements for the Employees' Provident Funds (EPF) Scheme, Employees' Pension Scheme, and the EDLI Scheme.
-
✔ Complete Central Rules: Includes the comprehensive Social Security (Central) Rules, 2026, and the Medical Facilities Scheme.
-
✔ Practical Compliance: Supported by a dedicated FAQs section, analytical comments, and all allied notifications to ease the transition from repealed labor laws.
Bharat’s GST Tribunal Appeals Made Easy by CA Venugopal Gella
Navigate the newly operational Goods and Services Tax Appellate Tribunals with confidence. GST Tribunal Appeals Made Easy, authored by leading tax technology expert CA Venugopal Gella, is the ultimate procedural and drafting handbook.
-
✔ Step-by-Step Filing: A complete walkthrough of the GSTAT portal filing process, from formatting the 'Statement of Facts' to resolving scrutiny defects.
-
✔ Drafting & Templates: Includes ready-to-use model formats, drafting guidance specifically tailored for professionals, and a master checklist to avoid common filing mistakes.
-
✔ Financial Clarity: Detailed chapters breaking down appeal fees, mandatory pre-deposits, and managing demand recovery and stay orders after filing.
Bharat’s The Diary of an Independent Director by CA. Mohan R Lavi
Step inside the room where it happens. The Diary of an Independent Director, authored by veteran corporate finance leader CA. Mohan R. Lavi, strips away the theoretical gloss of corporate governance to reveal the gritty, practical realities of serving on an Indian corporate board.
-
✔ A Dual-Part Masterclass: Part 1 reads like a gripping boardroom diary; Part 2 is an indispensable "Almanack" of hard-won advice and behavioral guidelines.
-
✔ Real-World Scenarios: Navigates actual boardroom storms—from the induction that never happened and sudden acquisition votes, to writing the resignation letter you can't unsen.
-
✔ Liability & Compliance: Deeply explores the long shadow of the NCLAT, SEBI LODR compliance, and the true cost of an independent director's signature.
Bharat’s Taxation Law by Dr. Jyoti Rattan
Master the complexities of Indian Income Tax with Bharat's Taxation Law, authored by acclaimed academician Prof. (Dr.) Jyoti Rattan. Now in its 18th Edition (2026), this comprehensive textbook is strictly updated according to the provisions applicable for Assessment Year 2026-27.
-
✔ Complete Syllabus Coverage: 25 meticulously structured chapters covering everything from Residential Status and the Five Heads of Income to Assessment Procedures and Prosecution.
-
✔ Academic Rigor: Authored by a Senior Professor of Law at Panjab University, offering deep conceptual clarity backed by statutory provisions.
-
✔ Practical Application: Features detailed breakdowns of set-off, carry forward of losses, deductions, TDS/TCS, and Alternate Dispute Resolutions (ADR).
Taxmann’s Digital Marketing—Concepts • Tools • Applications by Priyanka Rajpal Munjal
Stop learning digital marketing as a syllabus of buttons. Taxmann’s Digital Marketing—Concepts • Tools • Applications is a classroom-ready textbook that teaches you the why before the how. Anchored in the Delhi University syllabus, this 1st Edition (2026) maps the entire discipline from consumer psychology to advanced programmatic advertising.
-
✔ Concept-First Learning: Masters strategic frameworks (SOSTAC, Kotler's 5A's, Loyalty Loop) before introducing a single platform interface.
-
✔ Deeply Indian Context: Built for an internet population of 958+ million users, covering UPI, Quick Commerce, WhatsApp Business, and the impact of the TikTok ban.
-
✔ Genuinely Current (2026): Features live case studies of Zomato, Nykaa, and Lenskart, plus cutting-edge coverage of Generative AI, cookieless advertising, and the DPDP Act 2023.