Direct Taxes Law and Practice—Finance Act 2025

Direct Taxes Law & Practice (Professional Edition) comprehensively explains India's direct tax system, fully updated for A.Y. 2025-26 & 2026-27 under the Finance Act 2025. With 600+ illustrations, case studies, and lucid commentary, it simplifies complex provisions—spotlighting new tax regimes, tax planning, and judicial rulings. Coverage spans basic concepts, heads of income, TDS/TCS, international taxation, transfer pricing, GAAR, and more. Its reader-friendly structure, FAQs, and practical insights make it indispensable for professionals, corporates, and government officials seeking clarity and effective application of direct tax laws.