Bharat’s Income Tax Act, 2025 with Comments & Referencer – 37th Edition 2025.

Main Description / Overview

Most importantly, this book provides an essential comparative analysis for all tax professionals. For instance, CA. Arvind Tuli compiled highly detailed comparative tables. Consequently, readers easily map the Income Tax Act 1961 directly to the brand-new Income Tax Act 2025. Ultimately, the publisher placed helpful Notes on Clauses directly under each respective section as practical comments.

Target Audience

Clearly, this publication is vital for anyone navigating the new tax landscape. Therefore, it provides direct help to the following professionals.

• First, it assists Chartered Accountants transitioning their practice to the new 2025 tax code.

• Second, it guides Tax Advocates handling complex litigation and corporate assessments.

• Third, it supports Corporate Finance Teams managing daily corporate tax compliance.

• Finally, it helps Academicians and Students studying the massive statutory shifts.

Key Features of the 37th Edition

Significantly, this 2025 edition offers several highly valuable tools. As a result, readers gain a massive advantage in daily statutory interpretation.

• First, it features extensive Comparative Tables expertly compiled by CA. Arvind Tuli.

• Furthermore, it maps the 2025 Act to the 1961 Act at all proper places.

• Specifically, it includes insightful Notes on Clauses acting as direct, section-wise comments.

• Moreover, it provides a master Referencer meticulously compiled by CA. Prerna Peshori.

Detailed Referencer Breakdown

Structurally, CA. Prerna Peshori’s Referencer logically organizes complex tax frameworks into distinct, easy-to-read sections.

• First, it clearly covers all Exempt Incomes and Capital Gains Taxation rules.

• Next, it exhaustively details the strict rules for Set-off and Carry Forward of Losses.

• Furthermore, it perfectly explains all allowable Deductions under the new statutory framework.

• Moreover, it details exact TDS and TCS rates alongside their compliance procedures.

• Finally, it consolidates all mandatory rules for Fees, Interest, and Penalty Provisions.

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