Concise Commentary on Income Tax Act, 2025 by CA Promod Jain, CA Shreya Jain
The book contains the following Chapters and Annexures:
The contents are organized into four key components:
1. Bare Act of the Income Tax Act, 2025
The statutory provisions are presented in a clear and accessible manner.
2. Concise Comments
The comments have been kept concise and focused, enabling quick reference without overwhelming the reader.
3. Case Laws
Important judicial pronouncements relevant to taxation principles are summarized in simple terms.
Each summary extracts the core ratio decidendi (the principle of law laid down) and its practical application.
4. Gist of Important Circulars and Notifications under the Income Tax Act, 1961
This section consolidates and presents the most important circulars/notifications of the 1961 Act in a concise and digestible format.
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