Commercial’s Taxation of Salaried Employees and Pensioners (12th Edition 2026) – As per Income Tax Act, 2025 & Finance Act, 2026

Commercial’s Taxation of Salaried Employees and Pensioners (12th Edition 2026) by Ram Dutt Sharma is a detailed and user-friendly guide focusing on income tax provisions applicable to salaried individuals and pensioners. Updated in line with the Income Tax Act, 2025 and the Finance Act, 2026, this book offers the latest insights into India’s evolving taxation system.The book covers all essential aspects of salary taxation, including computation of income, allowances, perquisites, deductions, exemptions, and tax planning techniques. It simplifies complex legal provisions into easy-to-understand language, making it accessible to both beginners and professionals. Special attention is given to compliance procedures, filing of income tax returns, and recent amendments affecting salaried taxpayers and retirees.Designed for chartered accountants, tax practitioners, HR professionals, and students, the book is structured for quick reference and practical application. Its clear presentation helps readers efficiently navigate through tax provisions and apply them in real-life scenarios.Published by Commercial Law Publishers, this edition is an indispensable resource for staying updated and compliant with income tax laws in India.