Jain & Motlani’s Income Tax ACT 2025 - Book By Legal Book House
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Product Information
xFormat |
Printed Books |
Book Language |
English |
Faculty Name |
Jain & Motlani |
Package Details |
2nd Edition (April 2026). Paperback Book |
Sold & Dispatched By |
BuyTestSeries |
Item Code |
LBHITA2025ENG-BK |
Exams |
PROFESSIONAL BOOKS |
Delivery |
Home Delivery within 7-10 days from the date of Payment Confirmation. |
Brand |
Legal Book House |
Description
xJain & 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The Income-tax Act, 2025 replaces the outdated 1961 law with a simplified, modern framework emphasizing clarity, compliance, and reduced litigation.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.
