Commercial’s Income Tax Act, 2025 (Pocket) By Dr Girish Ahuja – Edition 2026.

When arguing before an Appellate Authority or sitting for a professional examination, commentary is not enough—you must cite the exact letter of the law. Commercial’s Income Tax Act, 2025 (Pocket Edition) serves as that definitive, authoritative legal reference. Edited by CA. (Dr.) Girish Ahuja and assisted by CA. (Adv.) Rahul Agrawal, this volume presents the bare text of the Income Tax Act exactly as enacted, fully updated in accordance with the latest amendments introduced by The Finance Act, 2026.

The Complete Statutory Framework

This highly portable edition spans the absolute full scope of the Income Tax Act, organized for rapid retrieval:

• The Foundation: Definitions, Scope of Total Income, Residential Status, and Tax Incidence.

• Computation: The exact statutory language governing the Heads of Income (Salaries, House Property, PGBP, Capital Gains, Other Sources), alongside strict rules for Deductions, Exemptions, and Set-off/Carry Forward of Losses.

• Administration & Enforcement: Unadulterated provisions for Assessment, Reassessment, Appeals, and the severe mechanisms for Penalties, Prosecutions, and Recovery.

Pure Law for Professionals & Students

Because this book strips away author interpretation, it eliminates the risk of citing opinion instead of law.

• Updated Rates: Includes the most current surcharge, cess, rebates, and tax rates applicable for FY 2026–27.

• Complex Regimes: Contains the exact statutory wording for Special Provisions, including International Taxation, Clubbing, and the taxation of Non-residents.

Who Should Buy This Book?

• Legal Practitioners & Litigators: The perfect, portable courtroom companion for citing exact statutory language during hearings and appeals.

• Law & Commerce Students: Highly suitable for academic examinations where precise knowledge of bare act sections is mandatory.

• Chartered Accountants & Tax Professionals: A dependable, uninterpreted reference for ensuring strict regulatory compliance during audit and return filing.

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: 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. Having addressed over 5,000 seminars organized by the ICAI, ICSI, and ICWAI, his editorial oversight guarantees the flawless accuracy of this Bare Act.

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