Bharat’s Taxation Law (As per Assessment year 2026-27) by Dr. Jyoti Rattan – 18th Edition 2026.

Bharat’s Taxation Law has long stood as a foundational textbook for understanding the mechanics of India’s direct tax regime. Authored by the highly distinguished Prof. (Dr.) Jyoti Rattan, this 18th Edition is thoroughly revised and updated to reflect the law as it stands for the Assessment Year 2026-27. It breaks down the dense, highly amended Income-tax Act, 1961 into 25 logical, student-friendly chapters, seamlessly blending statutory rules with conceptual explanations.

The Five Heads of Income & Computation

The book structures the core computation of total income logically, mirroring the actual filing process:

• Foundational Rules: A clear exposition of Residential Status, Total Income, Exempted Incomes, and the specific treatment of Agricultural Income.

• The Five Heads: Deep, dedicated chapters on Income from Salary, House Property, Profits and Gains of Business or Profession (PGBP), Capital Gains, and Income from Other Sources.

• Arriving at Total Income: Master the aggregation of income, the complex rules of clubbing, set-off and carry forward of losses, and Chapter VI-A deductions.

Assessment, Compliance, and Dispute Resolution

Beyond computation, the textbook serves as a comprehensive guide to the procedural and administrative side of taxation:

• Filing & Administration: Covers the hierarchy and powers of Income-Tax Authorities, the filing of Returns, and the exact procedures for Assessment.

• Collection & Recovery: Detailed breakdowns of tax collection at source (TCS), tax deduction at source (TDS), advance tax, and refund mechanisms.

• Litigation & Penalties: Equips readers with the procedural knowledge for Appeals, Revisions, Alternate Dispute Resolutions (ADR), Advance Rulings, and the stringent framework governing Penalties, Offences, and Prosecution.

Who Should Buy This Book?

• Law Students (LL.B. & LL.M.): The perfect academic companion offering an interdisciplinary and jurisprudential approach to tax law.

• Commerce & Management Undergraduates: A structured, easy-to-understand text for B.Com., BBA, and M.Com. students navigating taxation papers.

• Professional Candidates: A vital conceptual foundation for CA, CS, and CMA aspirants preparing for direct tax modules.

• Academicians & Junior Practitioners: A reliable, syllabus-aligned desk reference for teaching and entry-level tax practice.

About the Author

Prof. (Dr.) Jyoti Rattan

Prof. (Dr.) Jyoti Rattan is an internationally acclaimed academician and a Senior Professor of Law at the Department of Laws, Panjab University, Chandigarh. She brings an extraordinary, interdisciplinary background to her legal scholarship: she holds an M.Sc. in Chemistry, a Gold Medal in her LL.M., a Ph.D. in Law (completed as a UGC Senior Research Fellow), and a Post-Doc in Law.

Her unique analytical mindset and decades of teaching experience allow her to distill complex statutory taxation frameworks into lucid, highly structured chapters that are favored by university students across the country.

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