📘 Income Tax Act, 2025
✒️ Edited by: CA Jeevanand Kumar Jha & CA Gagan Kumar Jha | Publisher: Young Global Publications

The Income Tax Act, 2025 is a comprehensive and updated legal reference on India’s newly enacted Income-tax Act, 2025, which replaces the Income-tax Act, 1961. This authoritative edition is designed to provide comparative clarity, section-wise analysis, and practical insights for practitioners, academicians, and students of tax law.

🔍 Key Features:

• 📊 Comparative Tables – provision-wise comparison between the Income-tax Act, 1961 and the Income-tax Act, 2025, helping readers seamlessly understand the transition.

• 📑 Section-wise Analysis – detailed breakdown and explanation of provisions under the new Act.

• 📝 Notes on Sections – concise yet insightful notes on important provisions for quick reference.

• ⚖️ Amendment Coverage – includes the Taxation Laws (Amendment) Act, 2025.

• 💡 Departmental FAQs – clarifies the broad scope and practical application of the new Income-tax Bill.

• 🏛️ Committee Recommendations – consolidated observations/recommendations of the Select Committee on Income Tax Bill, 2025.

• 📚 Practical Utility – suitable for day-to-day use by CAs, tax practitioners, advocates, finance professionals, and corporate officers.

🎯 Recommended For:

• Chartered Accountants, tax consultants & legal practitioners

• Corporate finance heads & compliance teams

• Judges, advocates & tax litigators

• Academicians, researchers & law students in taxation

• Libraries, institutions & policy think tanks

This first authoritative edition of the Income Tax Act, 2025 by Young Global Publications ensures that professionals and learners alike can decode, interpret, and apply India’s most significant direct tax reform in decades.