Income-Tax Act 2025 is the definitive annotated text, updated to include all amendments introduced by the Finance Act 2026. Each provision features a fourfold annotation covering applicable Rules and Forms, CBDT Circulars and Notifications, judicially noticed words and phrases, and related law cross-references—with the full text of every cited statute reproduced in the Appendix, making this a genuinely self-contained desk reference. Three detailed cross-reference tables mapping the complete 1961–2025 transition—down to the sub-section and clause level—together with an inline 'Corresponding Provision' reference under every section, make this the essential transition guide for a profession trained under the old Act. Covering over 1,500 pages and incorporating five legislative instruments, this stands as the authoritative single-volume reference for all elements of India's direct tax profession.
