Commercial’s Taxation of Salaried Employees and Pensioners as per Provisions of the Income Tax Act, 2025 – 12th Edition (2026) is a well-structured and practical guide designed to simplify the taxation of salary income and retirement benefits in India.

This updated edition provides a detailed analysis of provisions relating to income from salary, including computation of taxable salary, perquisites, allowances, and retirement benefits such as pension, gratuity, and provident fund. It also covers applicable deductions, exemptions, and tax-saving opportunities available to salaried taxpayers and pensioners under the latest law.

The book explains complex tax provisions in a clear and easy-to-understand manner, supported by practical illustrations and examples. It also includes guidance on TDS (Tax Deducted at Source), filing of income tax returns, and compliance requirements under the Income Tax Act, 2025.

With updated provisions and practical insights, this book serves as an essential reference for chartered accountants, tax practitioners, HR professionals, payroll managers, and individuals seeking to understand and manage their tax liabilities effectively.

⭐ Key Highlights

• ✔️ Comprehensive coverage of salary and pension taxation
• ✔️ Detailed explanation of allowances, perquisites, and retirement benefits
• ✔️ Covers deductions, exemptions, and tax-saving options
• ✔️ Includes TDS provisions and return filing guidance
• ✔️ Updated as per Income Tax Act, 2025
• ✔️ Practical illustrations for better understanding
• ✔️ Useful for professionals, employers, and individuals
• ✔️ Ideal for tax planning and compliance