The Income Tax Act, 2025 (Bare Act) 1st Edition 2026 presents the complete and authentic text of the Income Tax Act, 2025 as enacted by Parliament. This legislation replaces the Income Tax Act, 1961 and introduces a reorganised framework aimed at simplifying direct tax law. The book reproduces every section, schedule, and statutory provision in a pure bare-act format, ensuring absolute accuracy without editorial interpretation. Its systematic arrangement enables easy navigation for professionals, academicians, and adjudicating authorities. The bare act format makes it particularly useful for statutory interpretation, legal drafting, compliance verification, and courtroom reference. This publication is an indispensable statutory tool for anyone seeking clarity on the provisions of the new Income Tax law and its application in practice.








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