Bharat’s Black Money, Undisclosed Foreign Income & Assets Law & Practice by Adv. (Dr.) Ravi Gupta
Navigate the severe penalties and stringent compliance requirements of cross-border wealth. Bharat's Black Money, Undisclosed Foreign Income & Assets Law & Practice (1st Edition, 2026) is the definitive manual by leading experts Adv. (Dr.) Ravi Gupta and CA. (Dr.) Arun Ahuja.
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✔ The FAST Disclosure Scheme 2026: Features a dedicated, tabular breakdown of the newly introduced Foreign Assets of Small Taxpayers Disclosure Scheme.
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✔ Global Transparency: Detailed operational guidance on CRS, FATCA, and the practical aspects of disclosing financial assets and foreign-source income.
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✔ Enforcement & Penalties: Comprehensive analysis of assessments, appellate procedures, recovery, and prosecution under the 2015 Act.
Commercial’s Income Tax Manual, Tax Year 2026–2027 by CA G. Sekar
Stop relying on fragmented tax resources. Commercial's Income Tax Manual, Tax Year 2026–2027 (Edition May 2026), authored by veteran practitioner CA G. Sekar, is your definitive, one-stop reference for India's direct tax framework.
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✔ The New Income Tax Act 2025: Provides complete, ready-to-use coverage of the new Act and the updated Income Tax Rules, 2026.
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✔ Finance Act 2026 Amendments: Features all recent legislative changes and relevant notifications (up to April 16, 2026) embedded directly at the relevant sections.
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✔ Intelligent Referencing: A highly structured layout that maps Sections to Rules and Forms chapter by chapter, designed for fast research and flawless compliance.
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 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.
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✔ 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).
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✔ 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.
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✔ Professional Ethics: A dedicated closing chapter on the ICAI Code of Ethics, ensuring your audit practice remains above reproach.
Taxmann’s Dividends & Deemed Dividend Taxation Framework by Nitin Bhuta
A dividend looks like the simplest transaction in corporate finance—until it hits the tax code. Dividends, Deemed Dividend—Declaration, Distribution and Conceptual Taxation Framework by CA. Nitin Bhuta compresses a subject that ordinarily sprawls across four volumes into a single, masterful, 142-page guide.
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✔ The ITA 2025 Transition: Maps the newly enacted Income-tax Act 2025 against the 1961 Act, analyzing whether 70 years of judicial precedent still hold weight.
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✔ Multi-disciplinary Approach: Reads Company Law (Sec 123), Tax Law (Sec 2(40)), FEMA, and Audit (Rule 11(f)) as one interconnected system.
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✔ Positions, Not Hedges: Tackles highly contested controversies (e.g., deemed dividends on capital reduction, buy-backs, and intra-group loans) with candid risk ratings and reasoned views.
Commentary on Income Tax (Set of 2 Vols) | Ashok Saraf 2026
Navigate the sweeping changes of India's new direct tax regime with Bharat's Commentary on Income Tax (Set of 2 Volumes). Authored by Senior Advocate Dr. Ashok Saraf and CA Dr. Ayush Saraf, this 1st Edition (2026) provides an authoritative, section-by-section analysis of the newly enacted Income-tax Act 2025.
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✔ Complete Statutory Transition: Exhaustive commentary on the new Income-tax Act 2025, amended by the Finance Act 2026.
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✔ Corporate & Business Focus: Deep-dive analysis into the computation of business profits, depreciation, and capital gains.
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✔ Expert Authorship: Blends decades of constitutional litigation experience with modern corporate accounting (Ind AS) expertise.
Lexis Nexis’s Supplement to Income Tax Law by Chaturvedi and Pithisaria
₹3,035.00Original price was: ₹3,035.00.₹2,428.00Current price is: ₹2,428.00.Keep your 11-volume direct tax library perfectly current with the Supplement to Chaturvedi & Pithisaria’s Income Tax Law. Published by LexisNexis, this essential 8th Edition (2025) companion systematically advances the main commentary to incorporate all recent statutory overhauls.
✔ Finance Act 2024 Updates: Complete analysis of the legislative amendments made by the Finance Act, 2024 and the Finance (No. 2) Act, 2024.
✔ Rules & Notifications: Incorporates changes to the Income-tax Rules, 1962 (through the 9th Amendment Rules, 2024) and departmental updates till 16 October 2024.
✔ Critical Amendments Analysed: Features detailed discussions on buy-back tax, capital gains overhauls, income escaping assessment, and the Direct Tax Vivad Se Vishwas Rules, 2024.