Decoding the New Income Tax Act 2025 — Transition, Compliance & Practice (Ebook)

Instant download. PDF. Delivered to your email the moment your order is confirmed.

 A comprehensive practical reference on the new direct tax framework — built for chartered accountants, tax practitioners, corporate legal teams, and finance professionals navigating the statutory transition. 2026 September Edition by Taxscan Edutech Publication.

What's inside

• 45 Professionally Curated Chapters — Structured analysis covering procedural, computational, and compliance transitions under the new Act.
• Old vs New Law Comparison — Mapping tables and comparative breakdowns highlighting major structural shifts from the 1961 Act.
• Verified Statutory Provisions & Practical Applications — Real-world application rules, legal interpretations, and practical operational guidance.
• Chapter Highlights, FAQs & Compliance Checklists — Quick-reference summaries, practical FAQs, and actionable checklists for day-to-day practice.
• Clickable Index — Fully linked interactive navigation for immediate access to specific sections and topics.

Index & Chapter Structure

TRANSITION AND FRAMEWORK

• Chapter 1: The New Income Tax Act, 2025: Transition from 1 April 2026
• Chapter 2: The Tax Year: Replacing the Assessment-Year Vocabulary
• Chapter 3: Kar Setu: Navigating the Transition to the 2025 Act
• Chapter 4: Continuity of Tax Benefits and Lower or Nil TDS Certificates

FORMS, RETURNS AND REPORTING

• Chapter 5: Two ITRs During Transition? Understanding the Filing Position
• Chapter 6: Income-tax Forms 2026: An Old-to-New Mapping Guide
• Chapter 7: Form 1 under the Income Tax Rules, 2026
• Chapter 8: From Form 26AS to Form 168: The New Annual Information Statement
• Chapter 9: Meal Benefits, Return Filing and PAN: Key Compliance Changes

BUSINESS AND PRESUMPTIVE TAXATION

• Chapter 10: Presumptive Taxation under Section 58
• Chapter 11: Section 58 and Section 44AD: What Changes for Small Businesses?
• Chapter 12: Low-Profit Declarations and the Expanded Audit Question

TAX AUDIT

• Chapter 13: Section 63: When a Low-Profit Declaration Mandates Audit
• Chapter 14: Tax Audit Thresholds: Who Is Covered and Who Is Not?
• Chapter 15: Form 26: Replacing Forms 3CA, 3CB and 3CD
• Chapter 16: Form 32: Audit Reports Supporting Specified Deductions

INDIVIDUALS, SALARY AND RELIEF

• Chapter 17: House Rent Allowance under the 1961 and 2025 Acts
• Chapter 18: Special Allowances: Exemption and Taxability
• Chapter 19: Nineteen Changes Affecting Salaried Taxpayers and Investors
• Chapter 20: Senior Citizens under the New Income-tax Framework
• Chapter 21: Disability Pension Exemption for Armed Forces Personnel
• Chapter 22: Surcharge, Rebate and Marginal Relief

CAPITAL GAINS, GIFTS AND DIGITAL ASSETS

• Chapter 23: Capital Gains: Key Changes and Exemption Rules
• Chapter 24: Capital Gains for Home Buyers: Section 54F and Section 86
• Chapter 25: Slump Sale Taxation: Section 58B and Section 77
• Chapter 26: Gift Taxation under the 1961 and 2025 Acts
• Chapter 27: Tax-free Gifts and the Meaning of Relative
• Chapter 28: Virtual Digital Assets: Taxation and Compliance

TDS AND TCS

• Chapter 29: TDS Compliance under the Income Tax Act, 2025
• Chapter 30: Specified Person and Designated Person in TDS Compliance
• Chapter 31: Form 143: The New Quarterly TCS Statement

DEDUCTIONS

• Chapter 32: Deductions: Computation, Regime Choice and Procedure
• Chapter 33: Additional Employee Cost: Deduction and Form 34

INTERNATIONAL TAXATION

• Chapter 34: International Taxation under the 2025 Act
• Chapter 35: Non-residents Carrying on Business in India
• Chapter 36: From Form 10F to Form 41: Treaty-benefit Documentation
• Chapter 37: Double Taxation Relief: Treaties and Procedure
• Chapter 38: Transfer Pricing: The New Statutory Architecture
• Chapter 39: Buying Property from a Non-resident: Compliance Essentials

ASSESSMENT, SEARCH, PENALTY AND APPEALS

• Chapter 40: Assessments and Limitation Periods
• Chapter 41: Search and Seizure: Powers and Safeguards
• Chapter 42: Digital Privacy and Income-tax Search Powers
• Chapter 43: The Opportunity of Being Heard in Penalty Proceedings
• Chapter 44: Appeals before the CIT(A): Form 99, Deadlines and Preconditions

CHARITABLE ORGANISATIONS & APPENDICES

• Chapter 45: Registered Non-profit Organisations under the 2025 Act
• Appendix A: Official Materials and Editorial Method
• Appendix B: Statutory Companion
• Appendix C: Income Tax Forms 2026 Catalogue
• Appendix D: Consolidated Practice Toolkit
• Source Reference Index

Prepared as a working reference. It is not a substitute for transaction-specific professional opinion.

Choose your licence

Need more than 25 readers? Write to support@shopscan.in and we'll quote you. Upgrading later costs only the difference.

Licence terms

You may store the file on the licensed reader's devices, print a copy for their own professional use, and quote short extracts in your own work with attribution.

You may not forward, share, upload or post the file — including to WhatsApp or other messaging groups, shared drives or intranets — resell or sublicense it, remove the licensee details stamped on the pages, or allow more readers than your licence covers.

Personalised copy

Every copy is individually stamped on each page with the purchaser's name, email address and order number. Any copy found in circulation can be traced to the account that bought it. This is traceability, not restriction — the file opens normally, on any device, and is yours permanently.

Format and delivery

PDF format, delivered instantly via email once your order is confirmed. There is no physical delivery and no Cash on Delivery on this product.

Editorial note

Summaries are necessarily abbreviated. Readers should refer to the official statutory notifications and legislative text before relying on any position for professional advice or in proceedings. This publication is a professional reference and does not constitute formal tax or legal advice.

GST and refunds

The price shown includes GST at 18% — what you see is what you pay. If you need a GST invoice, email support@shopscan.in with your GSTIN and order number.

Because the file is delivered instantly and personalised to you, digital purchases cannot be refunded once the file has been downloaded. If you have any trouble accessing your copy, contact us and we'll put it right.