# Jain & Motlani’s Income Tax ACT 2025 - Book By Legal Book House

Jain & Motlani’s Income Tax ACT 2025 - Book By Legal Book House

  

**Edition :** 2nd (April 2026)

  

Overview and Purpose of the Income-tax Act, 2025

  

The Income-tax Act, 2025 replaces the outdated 1961 law with a simplified, modern framework emphasizing clarity, compliance, and reduced litigation.

  

Necessity and Features of the New Act

  

The overhaul simplifies the law, reduces litigation, and aligns with global digital standards. It features plain language, consolidated provisions, rationalized exemptions, codified principles, and tech-driven compliance.

  

**Key Features of This Book :**

  

Reference to Old Sections :

  

To assist users in transitioning from the old law, corresponding provisions of the Income-tax Act, 1961 are provided wherever applicable.

  

Section Mapping

  

\[New Bill Navigator\]: A special mapping tool has been included to help readers locate and understand how provisions in the 1961 Act correspond to the new Act.

  

**Content**

Preliminary

Basis of Charge

Income which do not form part of total income

Computation of total Income

Income of other persons, Included in total income of Assessee

Aggregation of Income

Set off, or carry Forward and set off of Losses

Deductions to be made in computing total Income

Rebates and Reliefs

Special Provisions Relating to Avoidance of Tax

General Anti-Avoidance Rule

Mode of Payment in certain cases etc.

Determination of Tax in special cases

Tax Administration

Return of Income

Procedure for Assessment

Special Provisions Relating to Certain Persons

Appeals, Revision and AlternateDispute Resolutins

Collection and Recovery of Tax

Refunds

Penalties

Offences and Prosecution

Miscellaneous

  

**Comparison with Hindi Version**

  

This English vers1on has been carefully compared with the Hindi text to ensure accuracy and consistency. Wherever differences in language or interpretation arise, these have been specifically highlighted to provide clarity and avoid ambiguity. This careful cross-verification aims to support a clear and uniform understanding of the Income-tax Act, 2025 across different linguistic users.

## Details

- **Price:** 1099.0 INR
- **Vendor:** Legal Book House
- **Tags:** Commerce Books, Professional Books

## Variants

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> Updated: 2026-10-24