Taxmanns Direct Taxes Manual [Finance Act 2026] Presenting the IncomeTax Act 2025 | Finance Act 2026 | IncomeTax Rules 202

Direct Taxes Manual Is The Most Exhaustive Statutory Reference Compilation In Indian Direct TaxationA Work That Has Maintained Its Position As The Authoritative PractitionerS Desk Set For 56 Consecutive Annual Editions. The 2026 Edition Arrives At The Most Consequential Juncture In PostIndependence Indian Tax History: The Full Transition From The IncomeTax Act 1961 To The IncomeTax Act 2025 (Act No. 30 Of 2025).Volume 1 Presents The Ita 2025A Restructured, 536Section, 23Chapter Statute With 15 SchedulesAs Its Primary Legislative Text, Fully Amended By The Finance Act 2026. The 1961 Act Has Been Preserved In The Fabric Of This Edition Through The Most Elaborate BiDirectional CrossReference ArchitectureMapping Every Section, Every Rule, And Every Form Between The Two Regimes. The Finance Act 2026 Is Reproduced In Full And Amends Both The IncomeTax Act 1961 (For The Assessment Year Commencing 1 April 2026) And The IncomeTax Act 2025 (For The Tax Year Commencing 1 April 2026 Onwards)A DualRegime Enactment. Volume 2 Reproduces The IncomeTax Rules 2026 (The New Procedural Code, Incorporating G.S.R. No. 198(E) Dated 20 March 2026) Alongside 27 Additional Divisions Of Subordinate Legislation, Procedural Schemes, And Tax Administration Frameworks. Volume 3 Compiles Over A Century Of Judicial Precedent (1922February 2026), Six Decades Of Cbdt Administrative Guidance (1961February 2026), And A Comprehensive Lexicon Of Judicially Interpreted Statutory TermsAll ReIndexed SectionBySection Against The IncomeTax Act 2025.This Book Is Intended For The Following Audience: Chartered Accountants And Tax Consultants For CurrentYear Compliance Under The Ita 2025 (New Tax Regime, Capital Gains, Tds/Tcs Under Chapter Xix, Return Filing Under Chapter Xv) Alongside Legacy 1961 Act Assessments, With The CrossReference Tables Providing Instant Transitional Navigation Advocates And Litigation Specialists For High Court And Supreme Court Work, Where Access To 104 Years Of Judicial Digests (1922February 2026) Mapped Against 2025 Act Sections, And The Judicially Defined Words And Phrases Compilation, Are Primary Reference Tools Corporate Tax And Transfer Pricing Teams For Transfer Pricing Compliance Under Chapter X (Sections 161173, Including Apa Procedures And Safe Harbour Rules), Icds Application, Mat/Amt Under Chapter Xiii, And IfscRelated Exemptions Under Schedule Vi NonProfit Organisations And Their Advisors For The New, Expanded Npo Regime Under Chapter Xvii (Sections 332355) Covering Registration, Corpus Donation, Accumulated Income, Taxable Regular Income, Switching Between Regimes, And The Complete Commercial Activities Framework Government Tax Officers (Irs/Cbdt) For The Full Text Of All Faceless Proceedings Schemes, The Complete Cbdt Circular Archive, And The Administrative Provisions Of Chapters XivXvi Financial Institutions And Banks For Tds/Tcs Under The Comprehensive Chapter Xix (Sections 392402, Covering Salary Tds, 80+ Categories Of Tds Under Section 393, Tcs Under Section 394), Icds Compliance (Division 2, Volume 2), And Recognised Provident/Superannuation Fund Rules Under Schedule Xi Law Faculty And Tax Researchers For The Most Complete SingleSource Judicial Record Of Indian Income Tax Law Across A 100Year Arcthe Present Publication Is The 56Th Edition | 2026, Edited By TaxmannS Editorial Board, With The Following Noteworthy Features: [IncomeTax Act 2025First Edition As Primary Statute] The 56Th Edition Is The First To Present The IncomeTax Act 2025 (Act No. 30 Of 2025) As The Primary Statute, Fully Amended By The Finance Act 2026. The Text Includes A ChapterWise Arrangement Of Sections, Editorial Footnotes CrossReferring Every Provision To Its 1961 Act Counterpart, An Allied Laws Appendix Reproducing All Allied Statutes And Regulations Cited Within The Act (Including Companies Act 2013 Schedule Iii, Pmla, Sebi Regulations), And A Comprehensive Subject Index [Finance Act 2026Both Regimes Covered] The Complete Text Of The Finance Act 2026 Is Reproduced, Covering Amendments To Both The IncomeTax Act 1961 (Part A: Sections 434, For Ay 202627) And The IncomeTax Act 2025 (Part B: Sections 35158, For Tax Year 202627 Onwards), Along With Chapter Vi (Miscellaneous) And The First Schedule (Tax Rates) [BiDirectional CrossReference TablesActs, Rules, And Forms] Six Exhaustive CrossReference Tables Are Placed At The Front Of Volumes 1 And 2.O Volume 1 Carries Two BiDirectional Section Concordances (Ita 1961 Ita 2025)O Volume 2 Carries Four Tables Covering BiDirectional Rule Mappings (It Rules 1962 It Rules 2026) And BiDirectional Form Mappings (It Forms 1962 It Forms 2026)Each With Headings Reproduced On Both Sideso These Tables Are The Primary Transitional Navigation Tool For Practitioners Working Across Both Regimes Simultaneously [IncomeTax Rules 2026Complete Text With Computational Illustrations] The Full Text Of The IncomeTax Rules 2026 (Incorporating G.S