Chaturvedi and Pithisaria’s Income Tax Law, 9th /ed Volume 5

• Statutory text of the Income-tax Act, 2025, as amended by the Finance Act, 2026, the Tribunals Reforms Act, 2026, and the Taxation and Other Laws (Amendment) Act, 2026, together with the statutory text of the Income-tax Rules, 2026, updated up to the Income-tax (Third Amendment) Rules, 2026.

• Provides appropriate cross-references and corresponding provisions to facilitate the transition between the Income-tax Act, 1961 and the Income-tax Act, 2025.

• Contains a concise and structured introduction to each chapter, explaining the scheme and scope of the provisions discussed therein, along with the relevant rules and allied provisions, if any.

• Incorporates the observations and recommendations of the Select Committee, as well as FAQs issued by the Department on the interplay and transition from the 1961 Act to the 2025 Act.

• Provides a comparison between the provisions of the Income-tax Act, 1961 and the Income-tax Act, 2025, as well as the Income-tax Rules, 1962 and the Income-tax Rules, 2026, duly accounted for and commented upon, wherever necessary.

• Incorporates the latest notifications, circulars, orders, instructions, guidelines, schemes, and other administrative pronouncements issued by the CBDT and the Central Government through the Ministry of Finance.

• Includes more than 1,10,000 judicial pronouncements and decisions of the Supreme Court of India, various High Courts in India, and select foreign courts.

• Provides detailed treatment of international taxation and transfer pricing, including relevant principles with reference to the OECD Model Tax Convention (2025), UN Model Tax Convention (2021), DTAAs, and international tax jurisprudence.

• Chapter-wise annexures provide, inter alia, the corresponding Articles of DTAAs, judicial pronouncements, and selected provisions of other allied and analogous laws, rules, and regulations.

• Commentary on omitted and inoperative provisions of the Income-tax Act, 1961, along with relevant historical and reference material, is made available in an online downloadable file for each volume, with the corresponding QR code/URL provided on the opening page of each volume.