Taxmann’s Guide to Tax Audit by Srinivasan Anand G
Written from the tax auditor's chair, not the commentator's desk. Taxmann's Guide to Tax Audit (19th Edition, August 2026) is the definitive, clause-by-clause workflow manual for Section 44AB audits.
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✔ Tax Audit Time Savers: The signature feature of this edition. Discover exactly what you can safely skip, auto-populate, or dispose of with a single Yes/No, saving hours of audit time per file.
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✔ Clause-by-Clause Form 3CD Mastery: 48 dedicated chapters for every single clause, featuring numbered checklists, audit documentation requirements, and cross-clause linkages to prevent internally inconsistent reports.
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✔ The Transition to Form 26: Prepare for the future with a dedicated chapter on the merged Form No. 26 (replacing 3CA, 3CB, and 3CD under the Income Tax Act 2025).
Taxmann’s Direct Taxes Law & Practice – Professional Edition
The most significant revision in this book's four-decade history. Taxmann's Direct Taxes Law & Practice (Professional Edition, August 2026) is the flagship treatise by Dr. Vinod K. Singhania, entirely reconstructed around the new Income-tax Act 2025.
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✔ The 1961-to-2025 Transition: Features a groundbreaking Section-wise Cross-Referencer that maps every old provision (1961) to its new 2025 counterpart, ensuring you never lose your legal footing.
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✔ Actionable Case Studies: Moving beyond theoretical discussion, the book features over 600+ worked case studies with full computation tables to solve complex, real-world tax scenarios.
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✔ Total Compliance Update: Fully amended up to August 10, 2026, incorporating the Finance Act 2026, the Foreign Assets Disclosure Scheme 2026, and CBDT clarifications on straddling proceedings.
Commercial’s Direct Taxes Manual (Set of 2 Volumes) By CA (Dr.) Girish Ahuja
Equip your practice with the ultimate statutory authority on India's new direct tax regime. Commercial's Direct Taxes Manual (Set of 2 Volumes) is an exhaustive, unadulterated legal reference edited by legendary tax expert CA (Dr.) Girish Ahuja and CA (Adv.) Rahul Agrawal.
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✔ Volume I (The Statute): Features the complete, updated text of the Income Tax Act, 2025, alongside Allied Acts FAQs.
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✔ Volume II (The Execution): Provides the highly operational Income Tax Rules, 2026, complete with the latest income tax forms, schemes, and procedural guidelines.
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✔ Total Compliance: The definitive desk reference for CAs, corporate compliance teams, and legal professionals handling assessments, TDS/TCS, and appeals.
Commercial’s Deductions to be made in Computing Total Income by Ram Dutt Sharma
Master the statutory deduction framework of India's new direct tax regime. Commercial's Deductions to be made in Computing Total Income (Edition 2026) is a highly focused legal reference authored by former Income Tax Officer Ram Dutt Sharma.
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✔ The New Income Tax Act 2025: Provides an exclusive, precise breakdown of Chapter VIII (Sections 122 to 154), fully amended by The Finance Act, 2026.
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✔ Tax Computation & Return Preparation: Delivers the exact statutory texts and mechanisms required to accurately determine allowable deductions and net taxable income.
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✔ Insider Precision: Written by a 35-year veteran of the Income Tax Department, offering unmatched clarity on how the department interprets allowable deduction claims.
Commercial’s Understanding of Provisions of Deemed Income by Ram Dutt Sharma
Master the complex legal fictions that turn undisclosed financial transactions into massive tax liabilities. Commercial's Understanding of Provisions of Deemed Income (1st Edition, 2026) is a highly focused reference manual authored by former Income Tax Officer Ram Dutt Sharma.
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✔ The Finance Act 2026 Updates: Fully aligned with the Income Tax Act 2025, detailing the latest statutory treatments of income deemed to accrue or arise in India.
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✔ Unexplained Wealth: Deep, operational analysis of deemed income arising from unexplained cash, investments, expenditure, and assets (Sections 68, 69, 69A-D).
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✔ Insider Strategy: Written by a 35-year veteran of the Income Tax Department, providing unparalleled clarity for defending against scrutiny assessments and reassessments.
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.
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✔ Fully Amended for 2026: Integrates every amendment introduced by the Finance Act, 2026 (Act 4 of 2024, dated 30-03-2026).
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✔ Pure Bare Act: Presents the statutory text without commentary or interpretation, making it the perfect tool for precise legal referencing and academic examinations.
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✔ 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.
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✔ Complete Salary Breakdown: Details the exact tax treatment of basic pay, allowances, perquisites, bonus, and arrears.
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✔ Retirement Mastery: Clear rules on the taxability of gratuity, leave encashment, provident funds, and pension commutation.
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✔ 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.
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✔ 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.
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✔ Post-Search Assessments: Deep analysis of the consequential assessment proceedings, reassessment implications, and the treatment of unexplained money/assets.
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✔ 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.
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✔ 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.
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✔ Compliance Traps Avoided: Master the rules around TDS-related disallowances, related-party payments, cash payment restrictions, and expenses relating to exempt income.
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✔ Insider Perspective: Written by a 35-year veteran of the Income Tax Department, offering unparalleled insight into how assessing officers actually interpret expenditure claims.
Bharat’s Know When to Say No to Cash Transactions by CA. R.S. Kalra
Navigate India's stringent cashless economy regulations with confidence. Know When to Say No to Cash Transactions, authored by prominent Jalandhar-based CA. R.S. Kalra, is the ultimate compliance guide for finance practitioners and business owners. This 4th Edition (2026) is fully updated with the latest statutory changes.
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✔ ITA 2025 Updates: Maps the transition from ITA 1961 to the Income-tax Act 2025, including the new frameworks for PAN linking and TDS on cash withdrawals.
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✔ Real Estate & Agriculture: Dedicated chapters on navigating strict cash rules in highly scrutinized sectors like real estate, agriculture, and charitable trusts.
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✔ Penalty Avoidance: Clearly outlines the massive penalties for violating the ₹2 Lakhs restriction and the rules for accepting/repaying loans.
Capital Gains (Law, Practice & Litigation) | CA Akash Garg 2026
Navigate the most scrutinized area of Indian direct tax with Bharat's Capital Gains (Law, Practice & Litigation). Authored by taxation scholar and corporate adviser CA. (Dr.) Akash Garg, this 1st Edition (2026) provides an exhaustive, boardroom-level analysis of capital gains under the newly enacted Income-tax Act 2025.
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✔ The 2025 Regime: Deep-dive into the new computational engine, including the exact treatment of full value of consideration, cost of acquisition, and improvement.
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✔ Reinvestment Exemptions: Master the nuances of residential house exemptions, the ₹10 Crore cap, and the Section 86 trap.
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✔ Corporate Transactions: Dedicated chapters on complex corporate events—slump sales, liquidation, buybacks, and indirect transfers.
Search & Seizure with Block Assessment (2026) | Raj K. Agarwal
Master the Income-tax Department's most intrusive investigative powers with Taxmann's Law Relating to Search & Seizure with Block Assessment. Authored by Dr. Raj K. Agarwal & Dr. Rakesh Gupta, this updated 11th Edition (2026) is a comprehensive, practice-oriented treatise covering the entire life-cycle of a search action.
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✔ Dual-Statute Architecture: Effortlessly maps the new Income-tax Act 2025 against the legacy Income-tax Act 1961.
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✔ Block Assessment Scheme: A completely revised section on the revived Chapter XIV-B regime (Sections 292–301 of the 2025 Act).
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✔ Practitioner’s Toolkit: Includes 101 practical FAQs, model Panchnama forms, search warrants, and over 1,000 landmark case citations.