Income Tax Act Rules & DTRR As per Income Tax Act 2025
Income Tax Act Rules & DTRR As per Income Tax Act 2025
Description
This 3-book Direct Tax Combo, comprising Income Tax Act, 2025, Income Tax Rules, 2026, and Direct Taxes Ready Reckoner with Tax Planning [As per Income Tax Act, 2025], is a complete and practical reference set for students, tax professionals, legal practitioners, accountants, consultants, and corporate compliance teams. Edited by CA. (Dr.) Girish Ahuja and assisted by CA. (Adv.) Rahul Agrawal, and published by Commercial Law Publishers (India) Pvt. Ltd., this set is designed to provide a well-rounded and updated understanding of India’s direct tax law and procedure for the Tax Year 2026–2027.
This combo has been curated to serve as a comprehensive legal and professional library for those who require not only the bare law, but also the procedural framework and practical tax-planning guidance necessary for real-world application. By combining the principal legislation, the corresponding rules, and a ready-reference practical guide, the set offers both statutory authority and operational usability in one package.
The first volume, Income Tax Act, 2025, updated as amended by the Finance Act, 2026, presents the current legislative text in a structured format and includes judicial pronouncements, a comparative table showing provisions of the Income Tax Act, 1961 and the New Income Tax Act, 2025, and vice versa, along with a subject index for quick legal reference. This makes it especially useful for those transitioning from the earlier framework to the newly enacted law.
The second volume, Income Tax Rules, 2026, complements the Act by setting out the detailed procedural and compliance framework under the tax law. It includes the latest income tax forms along with guidance notes, parallel mapping with the IT Rules, 1962, relevant schemes, and allied rules, thereby helping readers understand how the law is applied in filing, reporting, declarations, and procedural compliance.
The third volume, Direct Taxes Ready Reckoner with Tax Planning [As per Income Tax Act, 2025], for Tax Year 2026–2027, serves as a practical handbook for computation, interpretation, and tax planning. It is intended to simplify direct tax provisions and support readers in applying the law to individuals, HUFs, firms, LLPs, companies, and other assessees through a quick-reference and user-friendly approach.
About the Author
Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He had been 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 is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of finance and taxation. He has been nominated by the Government of Directors of UNITECH LTD with the approval of the Supreme Court to Board and was also been nominated by the Govt. of India as Independent Director of the Central Board of State Bank of India. Dr. Ahuja is a author of various books on Direct Taxation and he has addressed more than 5000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.
