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.
-
✔ 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.