Commercial's Concise Commentary on Income Tax including International Taxation by Girish Ahuja & Rahul Agrawal - 27th Edition (Set of 2 Volumes, Tax Year 2026-27)
| Author : | Dr. Girish Ahuja, CA (Adv.) Rahul Agrawal |
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| Commercial Law Publishers' Concise Commentary on Income Tax including International Taxation, with Tax Planning / Problems & Solutions, 27th Edition, by CA (Dr.) Girish Ahuja and CA (Adv.) Rahul Agrawal, is a hardbound two-volume set for Tax Year 2026-2027, written as per the provisions of the Income Tax Act, 2025 as amended by the Finance Act, 2026. It carries lucid commentary with illustrations and examples across the basis of charge and the new tax year concept, residential status, exempt incomes, all heads of income including salaries, house property, business or profession with depreciation and disallowances, capital gains and other sources, clubbing, set-off and carry forward, deductions, assessment of every class of assessee, MAT and AMT, TDS and TCS, advance tax, returns, assessment and reassessment, appeals, penalties and prosecution, together with international taxation, double taxation relief and the DTAAs, and transfer pricing. A free e-book is included. For chartered accountants, tax counsel, corporate tax departments and CA, CS and CMA Final students. |
Tags: Income Tax, International Taxation, Legal Commentary, INCOME TAX 2026
Commercial's Concise Commentary on Income Tax including International Taxation – 27th Edition, Tax Year 2026-2027 (Set of 2 Volumes)
Commercial Law Publishers (India) Pvt. Ltd. publishes the 27th Edition of Concise Commentary on Income Tax including International Taxation, with Tax Planning / Problems & Solutions, by CA (Dr.) Girish Ahuja and CA (Adv.) Rahul Agrawal — a hardbound two-volume set for Tax Year 2026-2027, written as per the provisions of the Income Tax Act, 2025, as amended by the Finance Act, 2026.
This edition matters more than a usual annual revision. The Income Tax Act, 2025 replaced the Income-tax Act, 1961 with effect from 1 April 2026, substituting 536 sections and 16 Schedules for the eight hundred-odd sections of the old law. Girish Ahuja's commentary has been the standard working companion for a generation of chartered accountants and tax practitioners; this is that commentary rewritten to the new statute.
What the set contains
- Lucid commentary on the whole of income tax law, written in the plain, worked-through style the book is known for, with illustrations and examples rather than bare exposition.
- International taxation — residence and scope of total income, income deemed to accrue or arise in India, business connection and significant economic presence, royalty and fees for technical services, double taxation relief and the DTAAs, and transfer pricing.
- Tax planning — the legitimate planning opportunities under each head, treated alongside the provision rather than in a separate section.
- Problems and solutions — worked computational problems with full solutions, which is what makes the book usable for both practice and examination.
- As amended by the Finance Act, 2026, for Tax Year 2026-2027.
- Free e-book — access details inside the print set.
Areas covered
- Basis of charge, the tax year concept, residential status and scope of total income.
- Exempt incomes and the Schedules that now carry them.
- The heads of income — salaries, income from house property, profits and gains of business or profession with depreciation and disallowances, capital gains, and income from other sources.
- Clubbing of income, set-off and carry forward of losses, and deductions from gross total income.
- Assessment of individuals, HUFs, firms, LLPs, companies, AOPs, trusts and non-residents; MAT and AMT.
- TDS and TCS, advance tax, interest and refunds.
- Return filing, assessment, reassessment, appeals, revision, penalties and prosecution.
- International taxation and transfer pricing, double taxation relief and anti-avoidance.
Who should buy this set
- Chartered Accountants and tax practitioners — the standard desk commentary for return filing, assessment and advisory work.
- Advocates and tax counsel appearing before the Commissioner (Appeals), the ITAT and the High Courts.
- Company Secretaries, Cost Accountants and corporate tax departments.
- CA, CS and CMA Final students, for whom Girish Ahuja's problems and solutions are long-standing preparation material.
- Income Tax Department officers and institutional libraries.
About the authors
CA (Dr.) Girish Ahuja is among the best-known authors and teachers of direct tax in India, whose commentaries and problem books have been standard for decades. CA (Adv.) Rahul Agrawal joins as co-author for this edition.
