Direct Tax Law & Practice (18th Edition, 2026)
- Year of Publication: 2026
- Edition: 18th
- ISBN: 9789378335235
- No.of Pages: 2632
This 18th Professional Edition of Direct Tax Law & Practice, 2026 is a comprehensive and authoritative guide designed for chartered accountants, tax practitioners, advocates, finance professionals, corporate executives seeking an in-depth understanding of India's direct tax laws. Authored by CA. (Dr.) Girish Ahuja and CA. (Adv.) Rahul Agrawal, this edition has been thoroughly updated in accordance with the provisions of the Income Tax Act, 2025, as amended by the Finance Act, 2026, ensuring complete alignment with the latest legislative framework and taxation practices.
Blending statutory provisions with practical application, the book explains the principles of direct taxation through detailed analysis, illustrations, examples, and tax planning strategies. It serves as both a professional reference and an academic resource, enabling readers to understand not only the law but also its practical implications in tax computation, compliance, and advisory work.
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: 18th
- ISBN: 9789378335235
- No.of Pages: 2632
This 18th Professional Edition of Direct Tax Law & Practice, 2026 is a comprehensive and authoritative guide designed for chartered accountants, tax practitioners, advocates, finance professionals, corporate executives seeking an in-depth understanding of India's direct tax laws. Authored by CA. (Dr.) Girish Ahuja and CA. (Adv.) Rahul Agrawal, this edition has been thoroughly updated in accordance with the provisions of the Income Tax Act, 2025, as amended by the Finance Act, 2026, ensuring complete alignment with the latest legislative framework and taxation practices.
Blending statutory provisions with practical application, the book explains the principles of direct taxation through detailed analysis, illustrations, examples, and tax planning strategies. It serves as both a professional reference and an academic resource, enabling readers to understand not only the law but also its practical implications in tax computation, compliance, and advisory work.
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.
