TaxmannS Income Tax Act 2025 Presents The Fully Annotated Text With CrossReferences | Comparative Tables | Faqs | Commentary

Income Tax Act 2025 Is A PractitionerOriented And Comprehensive Presentation Of The Newly Enacted IncomeTax Act. It Provides A Fully Annotated Text Of The IncomeTax Act 2025 Along With Detailed CrossReferences To The Erstwhile IncomeTax Act 1961. This Edition Is Designed To Serve As A Definitive Reference For Transition, Equipping Readers With The Statutory Framework And Interpretative Aids Necessary To Implement And Comply With The New Law.This Book Is Intended For The Following Audience: Tax Professionals & Law Firms For InDepth SectionWise Guidance With Quick Backwards Mapping To The IncomeTax Act 1961 Corporate Finance & Compliance Teams Cfos, Controllers, And InHouse Tax Managers Handling Tds/Tcs, Transfer Pricing, Corporate Taxation, Gaar, And Dispute Resolution Judiciary, Tribunals & Litigation Counsel For Ready Reference To Notes On Clauses, Select Committee Recommendations, And Departmental Clarifications Academicians & Researchers For Structured Access To The ActS Provisions, Schedules, DepartmentS Faqs, And Allied Laws Students & Aspirants Especially Useful For Advanced Tax Law Courses, Chartered Accountancy, Company Secretaryship, And Law GraduatesThe Present Publication Is The 71St Edition | 2025, Authored And Edited By TaxmannS Editorial Board, With The Following Noteworthy Features: [Annotated Text Of The IncomeTax Act 2025] Provides Clear Explanations Under Each Section [CrossReferences To IncomeTax Act 1961] SectionWise Backwards Mapping For Ease Of Transition [Allied Laws Referenced] Incorporation Of Sections And Regulations Cited Within The Act [Judicially Noticed Words & Phrases] Compilation Of Legally Significant Expressions Relevant To Interpretation [Comparative Analysis] Tables Showing Corresponding Sections Of The 1961 Act And The 2025 Act, Both Ways [Legislative Insights] Consolidated Objections/Recommendations Of The Select Committee For Context [Departmental Guidance] Faqs Issued By The IncomeTax Department [Ease Of Research] Extensive Subject Index For Quick NavigationThe Coverage Of The Book Is As Follows: Complete Text Of The Income Tax Act 2025 With Annotations Comparative Provisions TableO SectionToSection Comparison Between The 1961 And 2025 Acts Select Committee ObservationsO Insights Into The Legislative Process And Rationale Behind Provisions Departmental FaqsO Covering Faqs Issued By The Cbdt Explaining The Rationale Behind The Amendment In The Important Provisions Allied Laws & Judicial ReferencesO Mapping Of Relevant Laws And Judicially Recognised Terms For Precision In Application Subject Index & AppendicesO For Ease Of Access To Specific Provisions, Schedules, And Thematic IssuesThe Structure Of The Book Is As Follows: SectionWise Format Each Section Of The Income Tax Act 2025 Is Reproduced In Full, Followed By Annotations Annotations IncludeO Corresponding Provision(S) From The 1961 ActO Allied Law References For CrossLegal InterpretationO Words & Phrases Judicially Noticed For Application In Tax Law Comparative TablesO TwoWay Tables Show OldToNew And NewToOld Section Mappings CommentaryO Comprehensive Analysis Highlighting Differences Between The Old And The New Law Supplementary MaterialsO Select Committee Recommendations, Departmental Faqs, And Legislative Clarifications IndexingO SubjectWise And SectionWise Indexing For Research Efficiency