The Income Tax Bill 2025

The Income Tax Bill, 2025 is a comprehensive legal guide that examines the proposed framework of India’s reformed direct taxation regime. The book presents a structured analysis of the Bill’s provisions, offering clarity on legislative intent, policy objectives, and procedural changes aimed at simplifying and modernizing income tax law.

It provides detailed explanations of key concepts such as chargeability, income computation, deductions, exemptions, assessments, appeals, penalties, and enforcement mechanisms. Special emphasis is placed on changes affecting corporate taxation, individual taxpayers, and tax administration, making the book highly relevant for both practice and academic study.

The publication serves as a practical reference by aligning statutory provisions with compliance requirements, helping readers understand how the new law reshapes tax planning and administration. Its clear language, logical arrangement, and focused commentary make it an indispensable resource for staying updated with India’s evolving tax landscape.