{"product_id":"jain-motlani-s-income-tax-act-2025-english-hindi-book-by-legal-book-house","title":"Jain \u0026 Motlani’s Income Tax Act 2025 (English \u0026 Hindi) - Book By Legal Book House","description":"\u003cp\u003e\u003cstrong\u003eJain \u0026amp; Motlani’s Income Tax Act 2025 (English \u0026amp; Hindi) - Book By Legal Book House\u003c\/strong\u003e\u003cbr\u003e\u003cbr\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e3rd (April 2026)\u003c\/p\u003e\n\u003cdiv class=\"woocommerce-tabs wc-tabs-wrapper tabs tabs-ready loaded\"\u003e\n\u003cdiv class=\"tab-content tab-description\" id=\"content_tab_description\"\u003e\n\u003cdiv class=\"tab-content-inner\"\u003e\n\u003cdiv class=\"tab-content-scroll\"\u003e\n\u003ch3\u003e\u003cstrong\u003eDescription\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eOverview and Purpose of the Income-tax Act, 2025 [ English and Hindi ]\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eThe Income-tax Act, 2025 replaces the outdated 1961 law with a simplified, modern framework emphasizing clarity, compliance, and reduced litigation.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eNecessity and Features of the New Act\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eThe 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.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eKey Features of This Book :\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReference to Old Sections :\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eTo assist users in transitioning from the old law, corresponding provisions of the Income-tax Act, 1961 are provided wherever applicable.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection Mapping\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e[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\u003c\/p\u003e\n\u003ch2\u003eContent\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003ePreliminary\u003c\/li\u003e\n\u003cli\u003eBasis of Charge\u003c\/li\u003e\n\u003cli\u003eIncome which do not form part of total income\u003c\/li\u003e\n\u003cli\u003eComputation of total Income\u003c\/li\u003e\n\u003cli\u003eIncome of other persons, Included in total income of Assessee\u003c\/li\u003e\n\u003cli\u003eAggregation of Income\u003c\/li\u003e\n\u003cli\u003eSet off, or carry Forward and set off of Losses\u003c\/li\u003e\n\u003cli\u003eDeductions to be made in computing total Income\u003c\/li\u003e\n\u003cli\u003eRebates and Reliefs\u003c\/li\u003e\n\u003cli\u003eSpecial Provisions Relating to Avoidance of Tax\u003c\/li\u003e\n\u003cli\u003eGeneral Anti-Avoidance Rule\u003c\/li\u003e\n\u003cli\u003eMode of Payment in certain cases etc.\u003c\/li\u003e\n\u003cli\u003eDetermination of Tax in special cases\u003c\/li\u003e\n\u003cli\u003eTax Administration\u003c\/li\u003e\n\u003cli\u003eReturn of Income\u003c\/li\u003e\n\u003cli\u003eProcedure for Assessment\u003c\/li\u003e\n\u003cli\u003eSpecial Provisions Relating to Certain Persons\u003c\/li\u003e\n\u003cli\u003eAppeals, Revision and Alternate\u003c\/li\u003e\n\u003cli\u003eCollection and Recovery of Tax\u003c\/li\u003e\n\u003cli\u003eRefunds\u003c\/li\u003e\n\u003cli\u003ePenalties\u003c\/li\u003e\n\u003cli\u003eOffences and Prosecution\u003c\/li\u003e\n\u003cli\u003eMiscellaneous\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cstrong\u003eComparison with Hindi Version\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eThis English version 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.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","brand":"Legal Book House","offers":[{"title":"Default Title","offer_id":59719252607057,"sku":null,"price":2037.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1.1_7b3a471c-8784-4893-800b-1ddede39776b.jpg?v=1782725779","url":"https:\/\/buytestseries.in\/products\/jain-motlani-s-income-tax-act-2025-english-hindi-book-by-legal-book-house","provider":"BuyTestSeries.in","version":"1.0","type":"link"}