The Commercial’s Income Tax Act, 1961 (15th Edition, 2026) is a comprehensive and authoritative legal text incorporating all amendments introduced by the Finance Act 2026. Published by Commercial Law Publishers and authored by Dr. Girish Ahuja and Ravi Gupta, this edition provides the updated bare provisions of Indian income tax law.

The book presents the Act in a clear and structured format, making it an essential reference for chartered accountants, company secretaries, cost accountants, tax practitioners, lawyers, and students preparing for professional exams. It includes all relevant sections, provisions, and legislative updates applicable for the assessment year 2026–27.

This edition is particularly valuable for understanding the legal framework governing taxation in India, which has historically been based on the Income-tax Act, 1961. It ensures accuracy, reliability, and ease of use for both academic and professional purposes.

Key Features:

• Updated with Finance Act 2026 amendments
• Covers complete bare text of the Income Tax Act, 1961
• Approx. 1500+ pages for detailed reference
• Ideal for CA, CS, CMA, and law students
• Useful for tax professionals and consultants
• Published by Commercial Law Publishers