Commercial�s The Income Tax Act, 2025 � Bare Act with Short Comments 2027 Edition A comprehensive and updated reference book containing the Income Tax Act, 2025 (Act No. 30 of 2025), designed for legal professionals, tax practitioners, chartered accountants, company professionals, students, academicians, and anyone dealing with Indian income-tax law.
This edition incorporates important amendments and updates, including changes made by the Taxation and Other Laws (Amendment) Act, 2026, the Tribunal Reforms Act, 2026, and the Finance Act, 2026. It also includes a comparative table of provisions of the Income Tax Act, 1961 and the new Income Tax Act, 2025, making it useful for understanding the transition between the two legislative frameworks.

Key Features

� Income Tax Act, 2025 � updated bare text.
� Includes short comments for easier understanding and reference.
� Incorporates the latest amendments and legislative changes shown in the edition.
� Includes the Taxation and Other Laws (Amendment) Act, 2026.
� Includes the Tribunal Reforms Act, 2026.
� Includes the Finance Act, 2026.
� Comparative Table between the Income Tax Act, 1961 and Income Tax Act, 2025.
� Useful for tax litigation, advisory work, research, academic study and professional reference.
� Published by Commercial Law Publishers (India) Pvt. Ltd.

Ideal For

� Advocates
� Chartered Accountants
� Tax Consultants
� Company Secretaries
� Law Students
� CA/CS/CMA Students
� Tax Professionals
� Academicians
� Legal Researchers