Direct Taxes Manual is India's most authoritative statutory reference on direct taxation. Volume 1 presents the ITA 2025 (536 sections, 23 chapters, 15 Schedules) as amended by the Finance Act 2026, supported by six bi-directional cross-reference tables that map every section, rule, and form between the two regimes—the definitive transitional navigation tool for practitioners working across both Acts simultaneously. Volume 2 covers the complete procedural framework across 28 divisions of subordinate legislation, including the Income-tax Rules 2026, all five faceless proceedings schemes, ICDS, and the ITAT Rules, while Volume 3 consolidates over a century of Supreme Court and High Court precedent (1922–February 2026), six decades of CBDT administrative guidance (1961–February 2026), and a judicially defined words and phrases compilation—all re-indexed section-by-section against the 2025 Act.
