B.C. Pub’s Income Tax Pleadings and Practice (2 Volumes) by Narayan Jain & Dilip Loyalka – 8th Edition 2026.

The Art of “Written Advocacy” in the Era of Faceless Assessments.

Gone are the days when a Chartered Accountant could walk into an Income Tax Office and explain a case face-to-face. Under the new Faceless Assessment Scheme, your client’s fate depends entirely on what you write and how you upload it. If your drafting is weak, your case is lost.

Narayan Jain’s “Income Tax Pleading and Practice” (2026 Edition) is the ultimate drafting manual for this new digital reality. It serves as a bridge between the raw law and its practical application, teaching you how to convert a legal argument into a convincing written submission.

Why Every CA & Advocate Needs This Book:

• The “Drafting Bank” (Specimen Petitions): This is the heart of the book. It contains hundreds of ready-to-use templates for every conceivable situation. Instead of staring at a blank screen, you can simply adapt these reliable formats:

  • Reply to Show Cause Notices: Templates for Section 148A (Reopening) and Section 142(1) notices.

  • Stay of Demand: How to draft a petition to the AO/CIT asking to hold tax recovery during an appeal.

  • Penalty Proceedings: Strong legal grounds to drop penalties under Section 270A.

  • Rectification Applications: Formats for Section 154 errors apparent on record.

• Mastering Faceless Appeals: The book provides specific guidance on drafting “Paper Books” and “Written Submissions” for the National Faceless Appeal Centre (NFAC). It teaches you the precise keywords and structuring required to make your point clear to an officer who will never meet you.

• Day-to-Day Practice Tools: Beyond high-stakes litigation, the book covers the bread-and-butter of tax practice:

  • How to file TIS/AIS correction requests.

  • Drafting Indemnity Bonds for refunds.

  • Replying to “Defective Return” notices (Section 139(9)).

  • Handling TDS defaults and compounding offenses.

• Updated for AY 2026-27: Fully updated with the provisions of the Income Tax Act, 2025, ensuring your drafts cite the correct and latest sections of the law.

Who is this Book For?

• Practicing CAs & Tax Advocates: Your “Drafting Station.” When a notice lands on your desk, this book provides the reply format.

• Junior Lawyers & Articles: The safest way to learn legal drafting without making costly errors.

• Tax Consultants: Essential for handling the procedural and compliance aspects of the Faceless regime.

Details :

• Publisher: Book Corporation
• Author : Narayan Jain & Dilip Loyalka
• Edition : 8th Edition 2026
• Language: English
• ISBN-10 : 9789395613750
• ISBN-13 : 9789395613750