Income Tax Act (Pocket Edition) by Taxmann

The Income Tax Act | POCKET stands out as the quintessential reference for anyone dealing with Direct Taxes in India. Renowned for its impeccable accuracy and easy-to-carry pocket-sized format, this publication continues to lead as the most authoritative reference on the Income-tax Act 1961. Despite its compact size, the content remains comprehensive, making this book a one-stop solution for its readers.

This book is intended for the following audience:

• Tax Professionals & Practitioners – Ideal for those who require a reliable and quick reference for tax-related statutes
• Legal Practitioners & Consultants – Ensures seamless interpretation and application of Income-tax provisions in various legal contexts
• Academicians & Researchers – A valuable resource for those teaching or studying tax law, ensuring accurate and updated references

The Present Publication is the 31^st Edition | 2025, amended by the Finance Act 2025. This book is edited by Taxmann's Editorial Board, with the following noteworthy features:

• [Comprehensive Coverage]
  • Division One – Income-tax Act 1961
    • Includes the full text of the Act, meticulously updated and annotated to reflect all changes introduced by the Finance Act 2025
    • It contains essential Validation Provisions that clarify the applicability of specific sections, aiding precise interpretation
    • A well-curated Subject Index streamlines research by allowing the quick location of relevant sections and topics
  • Division Two – Finance Act 2025
    • Presents the entire text of the Finance Act 2025, ensuring a complete understanding of the legislative changes impacting Direct Taxes
• [User-friendly Design and Accessibility]
  • Quick Navigation Tools – Folio-style section numbering and a detailed Table of Contents facilitate swift reference and cross-checking
  • Prominent Layout – The text is laid out with clarity, making it easy to read and mark important references
• [Bestseller Legacy]
  • Part of Taxmann's trusted series, backed by over six decades of excellence
  • Relied upon by generations of tax professionals and students for its accuracy, reliability, and tradition of thorough updates
• [Six Sigma Quality Assurance]
  • Crafted and reviewed under the Six Sigma methodology to achieve a 'Zero Error' benchmark, guaranteeing one of the most reliable references in the realm of Direct Taxes
• [Ease of Portability] The pocket-sized format makes it an excellent carry-along reference
• [Authoritative and Trusted] Edited by Taxmann's Editorial Board, this publication embodies decades of editorial expertise in Indian taxation