Commercial’s Income Tax Act, 1961 (15th Edition, 2026) – As Amended by Finance Act, 2026 with Judicial Decisions & CBDT Circulars

Commercial’s Income Tax Act, 1961 (15th Edition, 2026) is a definitive and authoritative guide for understanding India’s direct tax framework. Updated as per the Finance Act, 2026, this edition provides a comprehensive compilation of the Income Tax Act along with in-depth analysis to aid interpretation and application.Edited by renowned tax expert CA (Dr.) Girish Ahuja and assisted by CA (Adv.) Rahul Agrawal, the book integrates relevant judicial decisions and CBDT circulars, offering valuable insights into the practical implications of tax provisions. This makes it highly beneficial for professionals engaged in tax planning, litigation, and compliance.The book is carefully structured to ensure ease of navigation, allowing readers to quickly locate relevant sections and updates. It is an indispensable resource for chartered accountants, tax consultants, corporate professionals, advocates, and students preparing for professional examinations.Published by Commercial Law Publishers, a trusted name in legal publishing, this edition also includes analysis of the Finance Act, 2026, making it a complete and up-to-date reference for mastering income tax law in India.