Direct Taxes Law & Practice (18th Edition, 2026)
- Year of Publication: 2026
- Edition: 18th
- ISBN: 978-81-69449-74-8
- No.of Pages: 2105
This book has been meticulously prepared to meet the requirements of tax professionals by providing a clear and practical understanding of the provisions of the Income-tax Act, 2025 in the proper perspective. For the convenience of readers, comparative references of the provisions corresponding to the Income- tax Act, 1961 have also been incorporated. The book is further supplemented with important recent judicial pronouncements along with the gist of relevant CBDT Circulars and Government Notifications.
The salient features of this edition are as under:
- The book has been written in a simple, concise and user-friendly manner.
- It contains a comprehensive as well as analytical study of the law relating to direct taxes.
- All significant and last-minute amendments in law have been duly incorporated, making this edition thoroughly updated for Tax Year 2026- 27. Amendments introduced by the Finance Act, 2026 have been suitably incorporated at the relevant places in the book. Further, the key highlights of the Finance Act, 2026 have been provided at the beginning of the book to enable readers to have a quick overview of the latest amendments.
- Important judicial decisions, CBDT Circulars and Government Notifications available till date have also been suitably incorporated.
Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes. He has addressed more than 2000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc. He has been appointed by the Government of India as a member of the Committee constituted for Simplification of Income Tax Act. He is an independent director of many reputed companies. He has also been nominated Central council member of the Institute of Chartered Accountants of India by the govt. of India.
CA. (Dr.) Arun Ahuja is a Chartered Accountant, qualifying in the 1991 batch, and a certified System Auditor (DISA) from ICAI. With over three decades of experience, he possesses deep expertise in taxation laws, statutory compliances under various laws, company law matters, auditing, and corporate finance. He has also been conferred a Doctorate (Ph.D.) in recognition of his significant contribution. He has been actively associated with the non-profit voluntary organisation Tax Law Educare Society for over 21 years, where he serves as the General Secretary. He also holds the position of Chief Editor for the Society's publications, contributing regularly to knowledge dissemination in the professional community. He has actively participated in numerous seminars and workshops organised by the Society and has delivered several presentations on audit and taxation topics, reflecting his commitment to professional education and capacity building.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2026
- Edition: 18th
- ISBN: 978-81-69449-74-8
- No.of Pages: 2105
This book has been meticulously prepared to meet the requirements of tax professionals by providing a clear and practical understanding of the provisions of the Income-tax Act, 2025 in the proper perspective. For the convenience of readers, comparative references of the provisions corresponding to the Income- tax Act, 1961 have also been incorporated. The book is further supplemented with important recent judicial pronouncements along with the gist of relevant CBDT Circulars and Government Notifications.
The salient features of this edition are as under:
- The book has been written in a simple, concise and user-friendly manner.
- It contains a comprehensive as well as analytical study of the law relating to direct taxes.
- All significant and last-minute amendments in law have been duly incorporated, making this edition thoroughly updated for Tax Year 2026- 27. Amendments introduced by the Finance Act, 2026 have been suitably incorporated at the relevant places in the book. Further, the key highlights of the Finance Act, 2026 have been provided at the beginning of the book to enable readers to have a quick overview of the latest amendments.
- Important judicial decisions, CBDT Circulars and Government Notifications available till date have also been suitably incorporated.
Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes. He has addressed more than 2000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc. He has been appointed by the Government of India as a member of the Committee constituted for Simplification of Income Tax Act. He is an independent director of many reputed companies. He has also been nominated Central council member of the Institute of Chartered Accountants of India by the govt. of India.
CA. (Dr.) Arun Ahuja is a Chartered Accountant, qualifying in the 1991 batch, and a certified System Auditor (DISA) from ICAI. With over three decades of experience, he possesses deep expertise in taxation laws, statutory compliances under various laws, company law matters, auditing, and corporate finance. He has also been conferred a Doctorate (Ph.D.) in recognition of his significant contribution. He has been actively associated with the non-profit voluntary organisation Tax Law Educare Society for over 21 years, where he serves as the General Secretary. He also holds the position of Chief Editor for the Society's publications, contributing regularly to knowledge dissemination in the professional community. He has actively participated in numerous seminars and workshops organised by the Society and has delivered several presentations on audit and taxation topics, reflecting his commitment to professional education and capacity building.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
