This ready reckoner provides a concise yet comprehensive overview of direct tax laws in India. It presents section-wise summaries, tax rates, thresholds, exemptions, deductions, and procedural requirements under the Income Tax Act. Updated for AY 2025–26, the book incorporates recent amendments, notifications, and key judicial developments. Designed for quick reference, it enables professionals to access critical tax provisions efficiently during assessments, consultations, and compliance work.






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