Commercial's Direct Taxes Manual (2026 Edition) (Set of 2 Volumes)
- Year of Publication: 2026
- Edition: 2026
- ISBN: 978-93-7833-894-6
This edition of the Direct Taxes Manual, updated for the year 2026, serves as a comprehensive and authoritative legal reference for CAs / CS / Tax Professionals in law, finance, taxation, and accounting. Edited by CA (Dr.) Girish Ahuja and assisted by CA (Adv.) Rahul Agrawal, the manual is presented in two volumes, covering the Income Tax Act, 2025 along with Allied Acts FAQs (Volume I), and the Income Tax Rules, 2026 (Volume II) with Allied Rules. The book presents the bare text of the law along with essential supporting material, making it highly suitable for both academic and professional use.
Volume I includes the complete and updated text of the Income Tax Act, 2025 along with relevant allied acts, ensuring alignment with current legislative developments. Volume II provides the Income Tax Rules, 2026 along with the latest income tax forms, supported by guidance, parallel mapping with IT rules, and references to relevant schemes and allied provisions.
The content spans the full scope of direct taxation laws, including:
- Definitions and Scope of Total Income
- Residential Status and Tax Incidence
- Heads of Income – Salaries, House Property, Business or Profession, Capital Gains, and Other Sources
- Deductions and Exemptions
- Set-off and Carry Forward of Losses
- Clubbing and Aggregation of Income
- Taxation of Various Entities including Individuals, HUFs, Firms, and Companies
- Filing of Returns and Compliance Requirements
- Assessment Procedures and Appeals
- Penalties, Prosecution, and Recovery
- TDS/TCS Provisions and Advance Tax
- Relevant Rules, Forms, and Procedural Guidelines
Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He was a senior faculty member of Shriram College of Commerce (Delhi University) and also has been visiting faculty member of the Institute of Chartered Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a Special Invitee to the Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of Finance and Taxation. He has also been appointed by the Govt. of India to the Central Board of Director of State Bank of India.
Dr. Ahuja has addressed more than 6000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.
Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.
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- Year of Publication: 2026
- Edition: 2026
- ISBN: 978-93-7833-894-6
This edition of the Direct Taxes Manual, updated for the year 2026, serves as a comprehensive and authoritative legal reference for CAs / CS / Tax Professionals in law, finance, taxation, and accounting. Edited by CA (Dr.) Girish Ahuja and assisted by CA (Adv.) Rahul Agrawal, the manual is presented in two volumes, covering the Income Tax Act, 2025 along with Allied Acts FAQs (Volume I), and the Income Tax Rules, 2026 (Volume II) with Allied Rules. The book presents the bare text of the law along with essential supporting material, making it highly suitable for both academic and professional use.
Volume I includes the complete and updated text of the Income Tax Act, 2025 along with relevant allied acts, ensuring alignment with current legislative developments. Volume II provides the Income Tax Rules, 2026 along with the latest income tax forms, supported by guidance, parallel mapping with IT rules, and references to relevant schemes and allied provisions.
The content spans the full scope of direct taxation laws, including:
- Definitions and Scope of Total Income
- Residential Status and Tax Incidence
- Heads of Income – Salaries, House Property, Business or Profession, Capital Gains, and Other Sources
- Deductions and Exemptions
- Set-off and Carry Forward of Losses
- Clubbing and Aggregation of Income
- Taxation of Various Entities including Individuals, HUFs, Firms, and Companies
- Filing of Returns and Compliance Requirements
- Assessment Procedures and Appeals
- Penalties, Prosecution, and Recovery
- TDS/TCS Provisions and Advance Tax
- Relevant Rules, Forms, and Procedural Guidelines
Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He was a senior faculty member of Shriram College of Commerce (Delhi University) and also has been visiting faculty member of the Institute of Chartered Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a Special Invitee to the Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of Finance and Taxation. He has also been appointed by the Govt. of India to the Central Board of Director of State Bank of India.
Dr. Ahuja has addressed more than 6000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.
Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.
