Income Tax Act (31st Edition, 2025) by Taxmann’s Editorial Board is the most trusted and widely referenced bare act in India for tax professionals, CA aspirants, legal practitioners, and academicians. This edition provides the authentic and updated text of the Income-tax Act, 1961, as amended by the Finance Act, 2025, along with relevant footnotes, legislative history, and cross-references for deeper understanding and practical use.
Fully updated with all amendments introduced by the Finance Act, 2025
Section-wise presentation of the Act with detailed legislative references and amendments
Comprehensive footnotes explaining changes, effective dates, and historical context
Incorporates relevant notifications, circulars, and clarifications from CBDT
Includes editorial notes, allied provisions, and references to important judicial decisions
Features Tables of Sections Affected by Recent Amendments, making it easy to track changes
Ideal for day-to-day reference by tax professionals, legal experts, corporate practitioners, and students
This 31st edition continues Taxmann’s tradition of precision, clarity, and legal reliability, making it the go-to bare act for accurate and authoritative interpretation of Indian income-tax law.
Please Follow Lawmart Shipping & Delivery Policy - https://www.lawmart.in/shipping_delivery.php
Please Follow Lawmart Return & Cancellation Policy - https://www.lawmart.in/return_cancellation.php
Income Tax Act, 1961
Edition: 31st Edition, 2025
Published by: Taxmann’s Editorial Board
As amended by: Finance Act, 2025
Short title, extent, and commencement (Section 1)
Definitions (Section 2)
Previous year (Section 3)
Charge of income-tax (Section 4)
Scope of total income (Section 5)
Residential status (Section 6)
7–9. Income deemed to accrue or arise in India
Section 10: Exempt incomes
Section 10AA: SEZ unit income
Section 11–13B: Income of charitable or religious trusts/institutions
Classification of income
15–17. Salaries
18–22. Income from house property
23–25B. Profits and gains of business or profession
26–29. Capital gains
56–59. Income from other sources
60–65. Clubbing of income
70–80. Set-off and carry-forward of losses
80A–80U. Deductions under Chapter VI-A
87A. Rebate for resident individuals
89. Relief when salary is paid in arrears
90–91. Double Taxation Relief
92–92F. Transfer Pricing Provisions
115A–115UB. Taxation of NRIs, foreign companies, and AIFs
115BAC. New tax regime for individuals/HUFs
115BAE. New tax regime for manufacturing companies (2025 update)
Return of income
140–148. Return processing and reassessment (as per updated faceless regime)
Rectification
190–203. TDS and TCS provisions
234A–234F. Interest and fees
270A. Penalty for under-reporting/misreporting
271–275. General penalties
276–280. Prosecution provisions
246A–269. Appeals and revision
Certain transfers to be void
285BA. Statement of financial transactions (SFT)
Appearance by authorized representative
292B–298. General provisions
Finance Act, 2025 (extracts and amendments incorporated)
Tables showing amendments since previous edition
List of provisions amended by recent Finance Acts
CBDT Circulars and Notifications Index (brief list)
Alphabetical and Section-wise Index
| Taxmanns Editorial Board Income Tax Act 31st Edition 2025 |
Ready to Wear Clothing
Color: Gray
1 X $113.88
We were affected by the fire next door and will remain closed until further notice.
Close
