Commercial’s Direct Taxes Manual (Set of 2 Volumes) by CA (Dr.) Girish Ahuja & (Adv.) Rahul Agrawal – 1st Edition 2026.

Navigating the complexities of direct taxation requires more than just understanding the statute; it requires mastering the rules that dictate how the statute is enforced. Commercial’s Direct Taxes Manual (Edition 2026) is designed to bridge this exact gap. Presented in a premium two-volume set and edited by CA (Dr.) Girish Ahuja, this manual delivers the exact bare text of the law supported by parallel mapping of rules, forms, and compliance guidelines, making it a mandatory resource for any tax professional operating under the new tax regime.

Volume I: The Income Tax Act, 2025

Volume I serves as the absolute statutory bedrock for your tax practice. It includes the fully updated text of the Income Tax Act, 2025, alongside crucial FAQs on Allied Acts.

• The Foundations of Tax: Precise statutory language covering definitions, residential status, tax incidence, and the computation mechanisms for all five Heads of Income.

• Assessments & Enforcement: Unadulterated provisions governing deductions, exemptions, clubbing of income, and the severe frameworks for penalties, prosecution, and tax recovery.

Volume II: Income Tax Rules, 2026 & Forms

Understanding the Act is only half the battle; flawless execution happens here. Volume II is a highly operational compliance toolkit containing the Income Tax Rules, 2026.

• Procedural Execution: Delivers parallel mapping with IT rules and references to relevant schemes to ensure error-free return filing.

• Forms & Guidelines: Features the absolute latest income tax forms required for compliance, covering everything from standard returns to complex TDS/TCS and Advance Tax submissions.

Who Should Buy This Book?

• Chartered Accountants & Tax Consultants: The ultimate desk reference for day-to-day compliance, audit preparations, and advising corporate clients.

• Advocates & Legal Professionals: Essential for citing precise statutory language and procedural rules during assessments and appellate hearings.

• Corporate Finance & Compliance Officers: Provides the exact frameworks needed to ensure internal corporate adherence to the new tax regime.

• Academicians & Researchers: A flawless, uninterpreted statutory text for deep legal research and university-level taxation studies.

About the Author

CA. (Dr.) Girish Ahuja

Dr. Girish Ahuja is a legendary figure in Indian taxation. A graduate and post-graduate of Shri Ram College of Commerce (SRCC), Delhi, and a Ph.D. holder from the Faculty of Management Studies (FMS), Delhi University, he is a Fellow of the ICAI and a rank holder in both Intermediate and Final examinations.

His authority is recognized at the highest levels of government and corporate India: he was nominated by the Government of India as a member of the Task Force for redrafting the Income-tax Act and New Income-tax Law. He also serves as an Independent Director on the Central Board of the State Bank of India and was nominated by the Supreme Court to the Board of Directors of UNITECH LTD. Having addressed over 5,000 seminars organized by the ICAI, ICSI, and Chambers of Commerce, his editorial oversight guarantees the unparalleled accuracy of this two-volume manual.

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