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Commercial's Deductions to be made in Computing Total Income by Ram Dutt Sharma, Edition 2026
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Commercial’s Deductions to be made in Computing Total Income by Ram Dutt Sharma

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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.

  • ✔ 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.

  • ✔ Tax Computation & Return Preparation: Delivers the exact statutory texts and mechanisms required to accurately determine allowable deductions and net taxable income.

  • ✔ Insider Precision: Written by a 35-year veteran of the Income Tax Department, offering unmatched clarity on how the department interprets allowable deduction claims.