📘 Income Tax Act, 1961 as Amended by the Finance Act, 2026 | CA. (Dr.) Girish Ahuja & CA (Adv.) Rahul Agarwal | Commercial | Edition 2026
✍️ Authors: CA. (Dr.) Girish Ahuja & CA (Adv.) Rahul Agarwal
🏢 Publisher: Commercial
📚 Category: Taxation Law | Direct Tax | Bare Act & Reference
🛒 Featured Book
🔎 Preparing for taxation exams or looking for an authentic and updated bare act?
Income Tax Act, 1961 as Amended by the Finance Act, 2026 is a comprehensive and up-to-date resource that provides the full text of the Income Tax Act along with all recent amendments, making it essential for both students and professionals.
📖 What This Book Covers
🔹 Complete Bare Act (Income Tax Act, 1961)
Includes full section-wise text of the Act with updated provisions.
🔹 Amendments by Finance Act, 2026
Incorporates all recent changes relevant for AY 2026–27 and beyond.
🔹 Section-wise Arrangement
Systematic presentation for easy navigation and reference.
🔹 Key Provisions Covered
Income heads & computation
Deductions & exemptions
Clubbing & set-off provisions
Assessment & reassessment
Penalties & prosecutions
📖 Key Features of the Book
🔹 Fully updated Edition 2026
🔹 Accurate and authentic bare act language
🔹 Easy-to-use structure for quick reference
🔹 Covers latest amendments and provisions
🔹 Ideal for exam and professional use
🎯 Ideal For
💼 CA, CS & CMA Students
🎓 Commerce & Law Students
⚖️ Judiciary & Law Aspirants
📚 UPSC & Other Competitive Exams
🧾 Tax Professionals & Practitioners
⭐ Why This Book is Highly Recommended
✔️ Provides exact legal language of the Act
✔️ Essential for conceptual clarity and legal interpretation
✔️ Helps in understanding latest amendments
✔️ Reliable source for exam preparation and practice
✔️ Useful for both academic and professional reference
🚨 Exam Strategy Insight
Bare acts are crucial for mastering taxation law. This book helps you:
Understand exact statutory language
Strengthen section-based preparation
Improve answer writing with precise provisions
Stay updated with latest amendments
⭐ Final Recommendation (Deep Insight)
If you want to build a strong foundation in income tax law and stay aligned with the latest amendments, this book is a must-have core resource.
👉 Best way to use:
Read sections alongside practical books
Highlight important provisions and amendments
Revise regularly for retention
Combine with question practice for better application
Consistent study ensures clarity, accuracy, and confidence in direct tax law.