Commentary on INCOME TAX (Set of 2 Volumes)-2026

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Title: Commentary on INCOME TAX (Set of 2 Volumes)

Author: Dr. Ashok Saraf, Dr. Ayush Saraf

1st edn., 2026 | Bharat Law House

This book provides section-wise analysis of the Income Tax law, detailed explanations of statutory provisions, practical interpretations, landmark judicial precedents, and procedural guidance. The book is designed to assist readers in understanding complex tax provisions and their practical application.

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Description

Volume 1
Chapter 1 Preliminary 15
Chapter 2 BASIS OF CHARGE 83
Chapter 3 INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 153
Chapter 4 COMPUTATION OF TOTAL INCOME 196
Chapter 5 INCOME OF OTHER PERSONS INCLUDED
IN TOTAL INCOME OF ASSESSEE		 549
Chapter 6 AGGREGATION OF INCOME 574
Chapter 7 SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES 591
Chapter 8 DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 639
Chapter 9 REBATES AND RELIEFS 713
Chapter 10 SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 728
Chapter 11 GENERAL ANTI-AVOIDANCE RULE 783
Chapter 12 MODE OF PAYMENT IN CERTAIN CASES, ETC. 792
Chapter 13 DETERMINATION OF TAX IN SPECIAL CASES 809
Chapter 14 TAX ADMINISTRATION 1018
Chapter 15 RETURN OF INCOME 1166
Chapter 16 PROCEDURE FOR ASSESSMENT 1224
Volume 2 1224
Chapter 17 SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS 1537
Chapter 18 APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS 1873
Chapter 19 COLLECTION AND RECOVERY OF TAX 2062
Chapter 20 REFUNDS 2361
Chapter 21 PENALTIES 2404
Chapter 22 OFFENCES AND PROSECUTION 2515
Chapter 23 MISCELLANEOUS 2644
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