TaxmannIncome-Tax Act 1961—Finance Act 2026

Income-Tax Act 1961 remains India's most authoritative and complete reference on direct tax—presenting the full text of the Act as amended by the Finance Act 2026. What sets this Edition apart is its expanded legislative scope: beyond the core statute, it incorporates the complete Finance Act 2026 (covering amendments to both the Income-tax Act 1961 and the Income-tax Act 2025), updated Securities and Commodities Transaction Tax provisions, and the Foreign Assets of Small Taxpayers Disclosure Scheme 2026. Every section across all 23 Chapters and 14 Schedules is reproduced in full with exhaustive amendment-history footnoting, while an integrated Appendix reproduces provisions from 50+ allied statutes, eliminating the need for separate cross-referencing. Designed simultaneously as a legislative reference, compliance tool, research base, and professional quick-reckoner, it is the definitive single-volume direct tax library.