Income Tax 1962 Complete Reference Set : Direct Tax Ready Reckoner, Income Tax Act & Income Tax Rules (2026) – Edition 2026

Description

This set of three essential taxation titles by Commercial Law Publishers (India) Pvt. Ltd. offers a comprehensive and up-to-date legal and practical reference for professionals, students, and institutions dealing with direct taxation. Authored and edited by CA. (Dr.) Girish Ahuja, with assistance from CA. (Adv.) Rahul Agrawal, this collection brings together the Direct Taxes Ready Reckoner with Tax Planning, the Income Tax Rules, 1962, and the Income Tax Act, 1961, making it a complete resource for understanding, applying, and referencing Indian income tax law in its current form.

The set is designed to serve multiple purposes—statutory reference, practical tax computation, compliance support, and tax planning guidance. It is especially useful for chartered accountants, tax consultants, advocates, corporate professionals, finance teams, law and commerce students, academicians, and competitive examination aspirants seeking a dependable and structured source on direct tax law.

The collection includes:

• Direct Taxes Ready Reckoner with Tax Planning – 27th Edition, for Assessment Year 2026–2027
A practical and user-friendly guide that simplifies the application of the Income Tax Act, 1961 through tax planning insights, computation support, and ready reference material.

• Income Tax Rules, 1962 – 15th Edition, 2026
An updated statutory reference incorporating compliance guidelines, relevant provisions, and the latest income tax forms, making it valuable for procedural and filing-related use.

• Income Tax Act, 1961 – 15th Edition, 2026
The bare text of the Income Tax Act, 1961, as amended by the Finance Act, 2026, presented for accurate legal reference and statutory use, along with relevant judicial decisions and CBDT circulars as indicated on the cover.

Together, this set broadly covers:
• Core Provisions of the Income Tax Act, 1961
• Income Tax Rules, Forms, and Compliance Requirements
• Tax Planning and Tax Saving Strategies
• Residential Status and Scope of Total Income
• Heads of Income and Computation of Taxable Income
• Deductions, Exemptions, Rebates, and Reliefs
• TDS/TCS, Advance Tax, and Return Filing Provisions
• Assessment, Appeals, Penalties, and Prosecution
• Practical Tax Reference Tables and Procedural Guidance
• Updated Legal Framework as applicable for 2026 and Assessment Year 2026–2027

This set is particularly suitable for:
• Chartered accountants and tax practitioners requiring a complete working tax library
• Law and commerce students studying direct taxation and statutory law
• Professionals handling income tax compliance, advisory, and return preparation
• Corporate finance and accounts teams ensuring tax accuracy and legal compliance
• Academic institutions and libraries maintaining updated taxation resources

Whether used for professional practice, legal reference, academic study, or exam preparation, this three-book taxation set provides a balanced combination of statutory authority, procedural guidance, and practical tax application in one consolidated collection.