📘 Income Tax Act, 2025 (Annotated with Cross-References to the 1961 Act) | 71st Edition (2025)
✒️ Authored & Edited by: Taxmann’s Editorial Board | Language: English | Publisher: Taxmann
This practitioner-oriented and comprehensive treatise on the newly enacted Income-tax Act, 2025 equips professionals, corporates, and academicians with the statutory framework, interpretative aids, and comparative references necessary for smooth transition from the Income-tax Act, 1961. Designed as a definitive reference, it combines the full annotated text of the new Act with backward and forward mapping, ensuring clarity and precision in application.
🔍 Key Features:
📜 Annotated Text of the Income-tax Act, 2025 – section-wise provisions explained with clarity and context.
🔄 Cross-References to the 1961 Act – comprehensive two-way mapping of old-to-new and new-to-old provisions for ease of transition.
⚖️ Legislative Insights – Select Committee recommendations, Notes on Clauses, and objections/reforms incorporated for deeper understanding.
📝 Judicially Noticed Words & Phrases – compilation of legally significant expressions for precise interpretation.
📚 Allied Laws Referenced – incorporation of related statutes and regulations frequently cited in the Act.
🆕 Departmental Guidance – FAQs and clarifications issued by CBDT explaining important provisions.
📊 Comparative Tables – structured analysis highlighting differences between the 1961 and 2025 regimes.
🗂️ Ease of Research – exhaustive subject index, appendices, and thematic cross-references for quick access.
📖 Coverage Includes:
Complete annotated text of the Income-tax Act, 2025
Comparative provisions table (1961 Act ↔ 2025 Act)
Select Committee observations & legislative rationale
Departmental FAQs and clarifications
Judicial references & allied laws impacting interpretation
Subject-wise & section-wise indexing for fast navigation
🎯 Recommended For:
⚖️ Tax Professionals & Law Firms – for in-depth section-wise guidance with comparative insights.
💼 Corporate Finance & Compliance Teams – CFOs, tax managers, and controllers handling TDS, transfer pricing, GAAR, and compliance.
🏛️ Judiciary, Tribunals & Litigation Counsel – for reliable reference during adjudication and dispute resolution.
🎓 Academicians & Researchers – structured study of legislative reforms and their practical implications.
👨🎓 Students & Aspirants – CA, CS, CMA, and advanced law students requiring authoritative material for academic and professional exams.
This 71st Edition (2025) stands as the definitive guide to India’s new Income-tax law—combining statutory authority, comparative clarity, judicial insight, and departmental guidance in one comprehensive, practitioner-ready volume.
