Master Guide to Income Tax Act 35 Edition 2025

Master Guide to Income Tax Act – 35th Edition 2025 is an authoritative and practitioner-oriented reference providing a complete commentary on the Income Tax Act of India. Fully updated to reflect the Finance Act 2025 amendments, this edition bridges the gap between statutory provisions and their practical application. The book provides section-wise analysis, highlighting interpretations, judicial decisions, compliance requirements, and procedural guidance. Key areas such as TDS, perquisites, exemptions, deductions, capital gains, and corporate taxation are explained in a structured and easy-to-understand manner. Illustrative examples, tables, and notes make complex provisions accessible for advisory, corporate, and academic use. Designed for professionals and students alike, this guide supports tax planning, compliance, litigation, and advisory work. The practical focus, combined with up-to-date legal insights, ensures that readers have a reliable and complete reference at their fingertips.