{"product_id":"lmp-concise-commentary-on-income-tax-act-2025-book-with-applicable-rules-case-laws-notifications-circulars-by-ca-pramod-jain-ca-shreya-jain","title":"LMP Concise Commentary On Income Tax Act 2025 Book With Applicable Rules Case Laws Notifications \u0026 Circulars By CA. Pramod Jain \u0026 CA Shreya Jain","description":"\u003cp\u003e\u003ciframe width=\"315\" height=\"560\" src=\"https:\/\/www.youtube.com\/embed\/YdICEG-cLFk\" title=\"Demo Video\"\u003e\n\u003c\/iframe\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eLMP Concise Commentary On Income Tax Act 2025 Book With Applicable Rules Case Laws Notifications \u0026amp; Circulars By CA. Pramod Jain \u0026amp; CA Shreya Jain\u003cbr\u003e\u003cbr\u003eEdition : \u003c\/strong\u003e2026\u003cstrong\u003e\u003cbr\u003e\u003cbr\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cdiv class=\"WaaZC\"\u003e\n\u003cdiv class=\"RJPOee EIJn2\"\u003e\n\u003cdiv class=\"rPeykc uP58nb MNX06c\" data-hveid=\"CAMQAQ\" data-ved=\"2ahUKEwjD49DK3JyPAxWaxjgGHaU1FRAQo_EKegQIAxAB\"\u003e\n\u003cspan data-huuid=\"13001763305522742394\"\u003eThis book on the Income Tax Act, 2025 serves as a comprehensive and practical guide to understanding income tax law. \u003c\/span\u003e\u003cspan data-huuid=\"13001763305522743555\"\u003eIt is organized into four key components:\u003c\/span\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"WaaZC\"\u003e\n\u003cdiv class=\"RJPOee EIJn2\"\u003e\n\u003cul data-hveid=\"CBEQAQ\" data-ved=\"2ahUKEwjD49DK3JyPAxWaxjgGHaU1FRAQm_YKegQIERAB\"\u003e\n\u003cli class=\"K3KsMc\"\u003e\n\u003cdiv class=\"zMgcWd dSKvsb\" data-il=\"\"\u003e\n\u003cdiv data-crb-p=\"\"\u003e\n\u003cdiv class=\"xFTqob\"\u003e\n\u003cdiv class=\"Gur8Ad\"\u003e\u003cspan data-huuid=\"13001763305522742942\"\u003e\u003cstrong\u003eBare Act of the Income Tax Act, 2025:\u003c\/strong\u003e\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv class=\"vM0jzc\"\u003e\u003cspan data-huuid=\"13001763305522744103\"\u003ePresents statutory provisions with easy navigation through headings and sub-headings.\u003c\/span\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/li\u003e\n\u003cli class=\"K3KsMc\"\u003e\n\u003cdiv class=\"zMgcWd dSKvsb\" data-il=\"\"\u003e\n\u003cdiv data-crb-p=\"\"\u003e\n\u003cdiv class=\"xFTqob\"\u003e\n\u003cdiv class=\"Gur8Ad\"\u003e\u003cspan data-huuid=\"13001763305522742329\"\u003e\u003cstrong\u003eConcise Commentary:\u003c\/strong\u003e\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv class=\"vM0jzc\"\u003e\u003cspan data-huuid=\"13001763305522743490\"\u003eOffers focused and concise comments, including comparative notes to the Income Tax Act, 1961.\u003c\/span\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/li\u003e\n\u003cli class=\"K3KsMc\"\u003e\n\u003cdiv class=\"zMgcWd dSKvsb\" data-il=\"\"\u003e\n\u003cdiv data-crb-p=\"\"\u003e\n\u003cdiv class=\"xFTqob\"\u003e\n\u003cdiv class=\"Gur8Ad\"\u003e\u003cspan data-huuid=\"13001763305522741716\"\u003e\u003cstrong\u003eCase Laws:\u003c\/strong\u003e\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv class=\"vM0jzc\"\u003e\u003cspan data-huuid=\"13001763305522742877\"\u003eSummarizes important judicial pronouncements and extracts the core principles of law and their practical application.\u003c\/span\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/li\u003e\n\u003cli class=\"K3KsMc\"\u003e\n\u003cdiv class=\"zMgcWd dSKvsb\" data-il=\"\"\u003e\n\u003cdiv data-crb-p=\"\"\u003e\n\u003cdiv class=\"xFTqob\"\u003e\n\u003cdiv class=\"Gur8Ad\"\u003e\u003cspan data-huuid=\"13001763305522745199\"\u003e\u003cstrong\u003eGist of Important Circulars and Notifications under the Income Tax Act, 1961:\u003c\/strong\u003e\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv class=\"vM0jzc\"\u003e\u003cspan data-huuid=\"13001763305522742264\"\u003eConsolidates key circulars and notifications from the old Act, offering historical context and interpretive guidance, especially where the 2025 law maintains continuity with the 1961 framework.\u003c\/span\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3\u003eContent of the Book is as Follows –\u003c\/h3\u003e\n\u003cp\u003eI -PRELIMINARY\u003c\/p\u003e\n\u003cp\u003eII – BASIS OF CHARGE\u003c\/p\u003e\n\u003cp\u003eIII -INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME\u003c\/p\u003e\n\u003cp\u003eA.—Incomes not to be included in total income\u003c\/p\u003e\n\u003cp\u003eB.—Incomes not to be included in total income of political parties and electoral trusts\u003c\/p\u003e\n\u003cp\u003eIV – COMPUTATION OF TOTAL INCOME\u003c\/p\u003e\n\u003cp\u003eA.—Heads of income\u003c\/p\u003e\n\u003cp\u003eB.—Salaries\u003c\/p\u003e\n\u003cp\u003eC.—Income from house property\u003c\/p\u003e\n\u003cp\u003eD.—Profits and gains of business or profession\u003c\/p\u003e\n\u003cp\u003eE.—Capital gains\u003c\/p\u003e\n\u003cp\u003eF.—Income from other sources\u003c\/p\u003e\n\u003cp\u003eV – INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE\u003c\/p\u003e\n\u003cp\u003eVI – AGGREGATION OF INCOME\u003c\/p\u003e\n\u003cp\u003eVII – SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES\u003c\/p\u003e\n\u003cp\u003eVIII -DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME\u003c\/p\u003e\n\u003cp\u003eA.—General\u003c\/p\u003e\n\u003cp\u003eB.—Deductions in respect of certain payments\u003c\/p\u003e\n\u003cp\u003eC.—Deductions in respect of certain incomes\u003c\/p\u003e\n\u003cp\u003eD.—Deductions in respect of other incomes\u003c\/p\u003e\n\u003cp\u003eE.—Other deductions\u003c\/p\u003e\n\u003cp\u003eIX – REBATES AND RELIEFS\u003c\/p\u003e\n\u003cp\u003eA.—Rebates and reliefs\u003c\/p\u003e\n\u003cp\u003eB.—Double taxation relief\u003c\/p\u003e\n\u003cp\u003eX – SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX\u003c\/p\u003e\n\u003cp\u003eXI -GENERAL ANTI-AVOIDANCE RULE\u003c\/p\u003e\n\u003cp\u003eXII -MODE OF PAYMENT IN CERTAIN CASES, ETC.\u003c\/p\u003e\n\u003cp\u003eXIII – DETERMINATION OF TAX IN SPECIAL CASES\u003c\/p\u003e\n\u003cp\u003eA.—Determination of tax in certain special cases\u003c\/p\u003e\n\u003cp\u003eB.—Special provisions relating to tax on capital gains\u003c\/p\u003e\n\u003cp\u003eC.—New tax regime\u003c\/p\u003e\n\u003cp\u003eD.—Special provisions relating to minimum alternate tax and alternate minimum tax\u003c\/p\u003e\n\u003cp\u003eE.—Special provisions relating to non-residents and foreign companies\u003c\/p\u003e\n\u003cp\u003eF.—Special provisions relating to pass-through entities\u003c\/p\u003e\n\u003cp\u003eG.—Special provisions relating to income of shipping companies\u003c\/p\u003e\n\u003cp\u003eXIV – TAX ADMINISTRATION\u003c\/p\u003e\n\u003cp\u003eA.—Authorities, jurisdiction and functions\u003c\/p\u003e\n\u003cp\u003eB.—Powers\u003c\/p\u003e\n\u003cp\u003eXV – RETURN OF INCOME\u003c\/p\u003e\n\u003cp\u003eA.—Allotment of Permanent Account Number\u003c\/p\u003e\n\u003cp\u003eB.—Filing of return of income\u003c\/p\u003e\n\u003cp\u003eXVI – PROCEDURE FOR ASSESSMENT\u003c\/p\u003e\n\u003cp\u003eA.—Procedure for assessment\u003c\/p\u003e\n\u003cp\u003eB.—Special procedure for assessment of search cases\u003c\/p\u003e\n\u003cp\u003eXVII – SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS\u003c\/p\u003e\n\u003cp\u003eA.—Association of persons, firm, Hindu undivided family, etc.\u003c\/p\u003e\n\u003cp\u003e1.—Legal representatives\u003c\/p\u003e\n\u003cp\u003e2.—Representative assessees — General provisions\u003c\/p\u003e\n\u003cp\u003e3.—Representative assessees — Special cases\u003c\/p\u003e\n\u003cp\u003e4.—Association of persons and body of individuals\u003c\/p\u003e\n\u003cp\u003e5.—Executors\u003c\/p\u003e\n\u003cp\u003e6.—Succession to business or profession\u003c\/p\u003e\n\u003cp\u003e7.—Partition\u003c\/p\u003e\n\u003cp\u003e8.—Profits of non-residents from occasional shipping business\u003c\/p\u003e\n\u003cp\u003e9.—Persons leaving India\u003c\/p\u003e\n\u003cp\u003e10.—Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose\u003c\/p\u003e\n\u003cp\u003e11.—Persons trying to alienate their assets\u003c\/p\u003e\n\u003cp\u003e12.—Discontinuance of business, or dissolution\u003c\/p\u003e\n\u003cp\u003e13.—Private companies\u003c\/p\u003e\n\u003cp\u003e14.—Assessment of firms\u003c\/p\u003e\n\u003cp\u003e15.—Change in constitution, succession and dissolution\u003c\/p\u003e\n\u003cp\u003e16.—Liability of partners of limited liability partnership in liquidation\u003c\/p\u003e\n\u003cp\u003eB.—Special provisions for registered non-profit organisation\u003c\/p\u003e\n\u003cp\u003eXVIII – APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS\u003c\/p\u003e\n\u003cp\u003eA.—Appeals\u003c\/p\u003e\n\u003cp\u003eB.—Special provisions for avoiding repetitive appeals\u003c\/p\u003e\n\u003cp\u003eC.—Revision by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner\u003c\/p\u003e\n\u003cp\u003eD.—Alternate Dispute Resolutions\u003c\/p\u003e\n\u003cp\u003eXIX – COLLECTION AND RECOVERY OF TAX\u003c\/p\u003e\n\u003cp\u003eA.—General\u003c\/p\u003e\n\u003cp\u003eB.—Deduction and collection at source\u003c\/p\u003e\n\u003cp\u003eC.—Advance payment of tax\u003c\/p\u003e\n\u003cp\u003eD.—Collection and Recovery\u003c\/p\u003e\n\u003cp\u003eE – Interest Chargeable in certain Cases\u003c\/p\u003e\n\u003cp\u003eF – Levy of fee In Certain Cases\u003c\/p\u003e\n\u003cp\u003eXX – Refunds\u003c\/p\u003e\n\u003cp\u003eXXI – Penalties\u003c\/p\u003e\n\u003cp\u003eXXII – Offences and Prosecution\u003c\/p\u003e\n\u003cp\u003eXXIII – Miscellaneous\u003cstrong\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","brand":"Legal Matrix Publications (LMP)","offers":[{"title":"Default Title","offer_id":59266262237265,"sku":null,"price":1947.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/DTact2025.jpg?v=1775213694","url":"https:\/\/buytestseries.in\/products\/lmp-concise-commentary-on-income-tax-act-2025-book-with-applicable-rules-case-laws-notifications-circulars-by-ca-pramod-jain-ca-shreya-jain","provider":"BuyTestSeries.in","version":"1.0","type":"link"}