Guide to Income Tax (35th Edition, 2026)

Guide to Income Tax (35th Edition, 2026) is an authoritative and practical handbook covering the latest developments in Indian Income Tax law. Written by renowned tax experts CA. Prerna Peshori and CA. Harshad Tekwani, this edition provides a detailed and structured analysis of amendments introduced by the Finance Act, 2026 while explaining the provisions of the Income Tax Act, 2025 in a simplified manner.The book is specially designed for chartered accountants, tax consultants, advocates, finance professionals, students, and corporate executives seeking a reliable and updated resource on direct taxation. It includes tabulated explanations, practical illustrations, comparative references between the Income Tax Act, 1961 and the new Income Tax Act, 2025, and references to relevant Income Tax Rules for easy interpretation.Readers will benefit from the practical examples and analytical approach adopted throughout the book, making complicated taxation provisions easier to understand and apply in real-world situations. The inclusion of updated legislative changes, procedural insights, and interpretative guidance makes this book highly valuable for tax compliance, return filing, assessments, advisory work, and academic learning.An indispensable reference for professionals and students, this edition serves as a complete guide to modern Indian Income Tax law and practice.