INCOME-TAX ACT, 2025

The Professional's Master Guide

Law, Practice and Worked Illustrations

Individuals | Business and Profession | Capital Gains | Corporate Tax

Mergers and Acquisitions | International Taxation | Transfer Pricing | TDS and Compliance

Covers Tax Year 2026-27, as amended by the Finance Act, 2026

Vipin Nair

First Edition | 28 September 2026

Income-tax Act, 2025: The Professional's Master Guide

Author: Vipin Nair

First Edition: 28 September 2026

Law stated as on: 28 September 2026 (Income-tax Act, 2025 as amended by the Finance Act, 2026, and the Income-tax Rules, 2026)

Copyright 2026 Vipin Nair. All rights reserved. No part of this publication may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the author, except for brief quotations with acknowledgement.

Disclaimer: This guide is intended for study and general professional reference. It does not constitute legal or tax advice for any specific situation. Every effort has been made to state the law accurately, but section numbers, rates, thresholds and due dates may change through amendments, notifications and circulars issued after the date above. Readers should refer to the bare Act, the Rules and official notifications, and apply professional judgment before acting. The author accepts no liability for any loss arising from reliance on this publication.

All names used in the illustrations are fictitious. Any resemblance to real persons or entities is coincidental.