{"product_id":"bharats-direct-taxes-law-and-practice-professional-edition-18th-edition-2026","title":"Bharat's Direct Taxes Law and Practice Professional Edition 18th Edition 2026","description":"\u003ch2 data-path-to-node=\"12\"\u003eOVERVIEW\u003c\/h2\u003e\n\u003cp data-path-to-node=\"13\"\u003e\u003cb data-path-to-node=\"13\" data-index-in-node=\"0\"\u003eBharat's Direct Taxes Law and Practice\u003c\/b\u003e\u003cspan\u003e is an exhaustive,\u003c\/span\u003e\u003cspan\u003e authoritative professional treatise published by \u003c\/span\u003e\u003cb data-path-to-node=\"13\" data-index-in-node=\"106\"\u003eBharat Law House\u003c\/b\u003e\u003cspan\u003e.\u003c\/span\u003e\u003cspan\u003e Presenting the updated \u003c\/span\u003e\u003cb data-path-to-node=\"13\" data-index-in-node=\"147\"\u003e18th Edition 2026 (Professional Edition)\u003c\/b\u003e\u003cspan\u003e,\u003c\/span\u003e\u003cspan\u003e this comprehensive commentary provides an in-depth,\u003c\/span\u003e\u003cspan\u003e section-by-section analysis of Indian income tax jurisprudence,\u003c\/span\u003e\u003cspan\u003e statutory provisions,\u003c\/span\u003e\u003cspan\u003e assessment procedures,\u003c\/span\u003e\u003cspan\u003e and tax planning strategies.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp data-path-to-node=\"14\"\u003e\u003cspan\u003eThis milestone edition is meticulously drafted \u003c\/span\u003e\u003cb data-path-to-node=\"14\" data-index-in-node=\"47\"\u003eAs per The Income Tax Act, 2025\u003c\/b\u003e\u003cspan\u003e and fully amended by \u003c\/span\u003e\u003cb data-path-to-node=\"14\" data-index-in-node=\"100\"\u003eThe Finance Act, 2026\u003c\/b\u003e\u003cspan\u003e.\u003c\/span\u003e\u003cspan\u003e It features a specialized,\u003c\/span\u003e\u003cspan\u003e comprehensive guide dedicated to navigating the statutory transition from the legacy Income Tax Act,\u003c\/span\u003e\u003cspan\u003e 1961 to the new Income Tax Act,\u003c\/span\u003e\u003cspan\u003e 2025.\u003c\/span\u003e\u003cspan\u003e Enriched with a forward by Justice A.\u003c\/span\u003e\u003cspan\u003eK.\u003c\/span\u003e\u003cspan\u003e Sikri (Former Judge,\u003c\/span\u003e\u003cspan\u003e Supreme Court of India),\u003c\/span\u003e\u003cspan\u003e the volume delivers rigorous commentary on capital gains,\u003c\/span\u003e\u003cspan\u003e corporate taxation,\u003c\/span\u003e\u003cspan\u003e international taxation,\u003c\/span\u003e\u003cspan\u003e transfer pricing,\u003c\/span\u003e\u003cspan\u003e and appellate remedies.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp data-path-to-node=\"15\"\u003e\u003cspan\u003eAs an indispensable tax practice treatise,\u003c\/span\u003e\u003cspan\u003e this \u003c\/span\u003e\u003cb data-path-to-node=\"15\" data-index-in-node=\"48\"\u003ebest law book India\u003c\/b\u003e\u003cspan\u003e volume serves as an authoritative desk reference for Chartered Accountants,\u003c\/span\u003e\u003cspan\u003e tax advocates,\u003c\/span\u003e\u003cspan\u003e corporate tax heads,\u003c\/span\u003e\u003cspan\u003e appellate tribunal practitioners,\u003c\/span\u003e\u003cspan\u003e candidates using it as a \u003c\/span\u003e\u003cb data-path-to-node=\"15\" data-index-in-node=\"239\"\u003eguide for judiciary exam\u003c\/b\u003e\u003cspan\u003e preparation (taxation law papers),\u003c\/span\u003e\u003cspan\u003e and \u003c\/span\u003e\u003cb data-path-to-node=\"15\" data-index-in-node=\"303\"\u003elaw students India\u003c\/b\u003e\u003cspan\u003e studying advanced fiscal jurisprudence.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 data-path-to-node=\"17\"\u003eKEY FEATURES\u003c\/h2\u003e\n\u003cul data-path-to-node=\"18\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,0,0\"\u003e\u003cb data-path-to-node=\"18,0,0\" data-index-in-node=\"0\"\u003ePublisher Reputation:\u003c\/b\u003e\u003cspan\u003e Published by \u003c\/span\u003e\u003cb data-path-to-node=\"18,0,0\" data-index-in-node=\"35\"\u003eBharat Law House\u003c\/b\u003e\u003cspan\u003e,\u003c\/span\u003e\u003cspan\u003e renowned nationwide for authoritative direct tax commentaries and statutory manuals.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,1,0\"\u003e\u003cb data-path-to-node=\"18,1,0\" data-index-in-node=\"0\"\u003eEdition \u0026amp; Currency:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"18,1,0\" data-index-in-node=\"20\"\u003e18th Edition 2026 (Professional Edition)\u003c\/b\u003e\u003cspan\u003e,\u003c\/span\u003e\u003cspan\u003e fully updated for the Income Tax Act,\u003c\/span\u003e\u003cspan\u003e 2025 and Finance Act,\u003c\/span\u003e\u003cspan\u003e 2026.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,2,0\"\u003e\u003cb data-path-to-node=\"18,2,0\" data-index-in-node=\"0\"\u003eTransition Guide (IT Act 1961 to IT Act 2025):\u003c\/b\u003e\u003cspan\u003e Includes an exclusive,\u003c\/span\u003e\u003cspan\u003e detailed analytical guide explaining the structural shift and section mapping between the old and new income tax statutes.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,3,0\"\u003e\u003cb data-path-to-node=\"18,3,0\" data-index-in-node=\"0\"\u003eEminent Foreword:\u003c\/b\u003e\u003cspan\u003e Features an insightful foreword penned by Justice A.\u003c\/span\u003e\u003cspan\u003eK.\u003c\/span\u003e\u003cspan\u003e Sikri,\u003c\/span\u003e\u003cspan\u003e Former Judge,\u003c\/span\u003e\u003cspan\u003e Supreme Court of India.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,4,0\"\u003e\u003cb data-path-to-node=\"18,4,0\" data-index-in-node=\"0\"\u003eComprehensive Tax Spectrum:\u003c\/b\u003e\u003cspan\u003e Covers residential status,\u003c\/span\u003e\u003cspan\u003e heads of income,\u003c\/span\u003e\u003cspan\u003e business profits,\u003c\/span\u003e\u003cspan\u003e capital gains,\u003c\/span\u003e\u003cspan\u003e TDS\/TCS,\u003c\/span\u003e\u003cspan\u003e assessments,\u003c\/span\u003e\u003cspan\u003e and penalties.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,5,0\"\u003e\u003cb data-path-to-node=\"18,5,0\" data-index-in-node=\"0\"\u003eBinding Type:\u003c\/b\u003e\u003cspan\u003e Heavy-duty,\u003c\/span\u003e\u003cspan\u003e durable \u003c\/span\u003e\u003cb data-path-to-node=\"18,5,0\" data-index-in-node=\"34\"\u003eHardcover \/ Hardbound\u003c\/b\u003e\u003cspan\u003e professional volume,\u003c\/span\u003e\u003cspan\u003e engineered for continuous daily consultation in tax chambers and audit offices.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"20\"\u003eWHAT THIS BOOK COVERS\u003c\/h2\u003e\n\u003cul data-path-to-node=\"21\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,0,0\"\u003e\u003cb data-path-to-node=\"21,0,0\" data-index-in-node=\"0\"\u003eIncome Tax Act, 2025 \u0026amp; Finance Act, 2026 Comprehensive Analysis:\u003c\/b\u003e\u003c\/p\u003e\n\u003cul data-path-to-node=\"21,0,1\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,0,1,0,0\"\u003e\u003cspan\u003eStructure,\u003c\/span\u003e\u003cspan\u003e interpretation,\u003c\/span\u003e\u003cspan\u003e and charging sections under the newly enacted Income Tax Act,\u003c\/span\u003e\u003cspan\u003e 2025\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,0,1,1,0\"\u003e\u003cspan\u003eComprehensive statutory amendments introduced via The Finance Act,\u003c\/span\u003e\u003cspan\u003e 2026\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,0,1,2,0\"\u003e\u003cspan\u003eStep-by-step transition mechanics mapping legacy provisions of the Income Tax Act,\u003c\/span\u003e\u003cspan\u003e 1961 to the new 2025 framework\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,1,0\"\u003e\u003cb data-path-to-node=\"21,1,0\" data-index-in-node=\"0\"\u003eHeads of Income \u0026amp; Assessment Procedures:\u003c\/b\u003e\u003c\/p\u003e\n\u003cul data-path-to-node=\"21,1,1\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,1,1,0,0\"\u003e\u003cspan\u003eSalaries,\u003c\/span\u003e\u003cspan\u003e Income from House Property,\u003c\/span\u003e\u003cspan\u003e Profits and Gains of Business or Profession (PGBP),\u003c\/span\u003e\u003cspan\u003e Capital Gains,\u003c\/span\u003e\u003cspan\u003e and Income from Other Sources\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,1,1,1,0\"\u003e\u003cspan\u003eClubbing of income,\u003c\/span\u003e\u003cspan\u003e set-off and carry forward of losses,\u003c\/span\u003e\u003cspan\u003e and deductions admissible under Chapter VI-A\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,1,1,2,0\"\u003e\u003cspan\u003eAssessment proceedings,\u003c\/span\u003e\u003cspan\u003e search and seizure,\u003c\/span\u003e\u003cspan\u003e reassessment notices,\u003c\/span\u003e\u003cspan\u003e appeals before CIT(Appeals),\u003c\/span\u003e\u003cspan\u003e and Income Tax Appellate Tribunal (ITAT) practice\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,2,0\"\u003e\u003cb data-path-to-node=\"21,2,0\" data-index-in-node=\"0\"\u003eInternational Taxation \u0026amp; Special Provisions:\u003c\/b\u003e\u003c\/p\u003e\n\u003cul data-path-to-node=\"21,2,1\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,2,1,0,0\"\u003e\u003cspan\u003eNon-resident taxation,\u003c\/span\u003e\u003cspan\u003e Double Taxation Avoidance Agreements (DTAA),\u003c\/span\u003e\u003cspan\u003e Transfer Pricing,\u003c\/span\u003e\u003cspan\u003e and General Anti-Avoidance Rules (GAAR)\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"23\"\u003eWHO SHOULD BUY\u003c\/h2\u003e\n\u003cul data-path-to-node=\"24\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"24,0,0\"\u003e\u003cb data-path-to-node=\"24,0,0\" data-index-in-node=\"0\"\u003eChartered Accountants \u0026amp; Tax Practitioners:\u003c\/b\u003e\u003cspan\u003e CAs and tax consultants advising corporate and individual clients on complex tax filings and restructuring.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"24,1,0\"\u003e\u003cb data-path-to-node=\"24,1,0\" data-index-in-node=\"0\"\u003eTax Advocates \u0026amp; High Court Litigators:\u003c\/b\u003e\u003cspan class=\"\"\u003e Lawyers handling direct tax appeals,\u003c\/span\u003e\u003cspan\u003e writ petitions,\u003c\/span\u003e\u003cspan\u003e and search\/seizure litigation before tribunals and High Courts.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"24,2,0\"\u003e\u003cb data-path-to-node=\"24,2,0\" data-index-in-node=\"0\"\u003eCorporate Tax Heads \u0026amp; CFOs:\u003c\/b\u003e\u003cspan\u003e In-house finance leaders managing corporate compliance under the new Income Tax Act,\u003c\/span\u003e\u003cspan\u003e 2025.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"24,3,0\"\u003e\u003cb data-path-to-node=\"24,3,0\" data-index-in-node=\"0\"\u003eJudiciary \u0026amp; Civil Services Candidates:\u003c\/b\u003e\u003cspan\u003e Aspirants preparing for specialized commercial and fiscal law papers in judicial and civil service examinations.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"26\"\u003eWHY THIS BOOK \u003c\/h2\u003e\n\u003cul data-path-to-node=\"27\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"27,0,0\"\u003e\u003cb data-path-to-node=\"27,0,0\" data-index-in-node=\"0\"\u003eFirst-of-its-Kind 2025 Act Commentary:\u003c\/b\u003e\u003cspan\u003e One of the earliest exhaustive professional commentaries aligned directly with the new Income Tax Act,\u003c\/span\u003e\u003cspan\u003e 2025.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"27,1,0\"\u003e\u003cb data-path-to-node=\"27,1,0\" data-index-in-node=\"0\"\u003eExclusive Act Transition Guide:\u003c\/b\u003e\u003cspan\u003e Simplifies the complex migration from the 1961 Act to the 2025 Act with precise section cross-referencing.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"27,2,0\"\u003e\u003cb data-path-to-node=\"27,2,0\" data-index-in-node=\"0\"\u003eAuthoritative Professional Insight:\u003c\/b\u003e\u003cspan\u003e Backed by eminent forensic legal scholarship,\u003c\/span\u003e\u003cspan\u003e expert authorship,\u003c\/span\u003e\u003cspan\u003e and a Supreme Court judicial foreword.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"29\"\u003ePRODUCT DETAILS\u003c\/h2\u003e\n\u003cul data-path-to-node=\"30\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,0,0\"\u003e\u003cb data-path-to-node=\"30,0,0\" data-index-in-node=\"0\"\u003eTitle:\u003c\/b\u003e\u003cspan\u003e Bharat's Direct Taxes Law and Practice (Professional Edition)\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,1,0\"\u003e\u003cb data-path-to-node=\"30,1,0\" data-index-in-node=\"0\"\u003ePublisher:\u003c\/b\u003e\u003cspan\u003e Bharat Law House\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,2,0\"\u003e\u003cb data-path-to-node=\"30,2,0\" data-index-in-node=\"0\"\u003eLanguage:\u003c\/b\u003e\u003cspan\u003e English\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,3,0\"\u003e\u003cb data-path-to-node=\"30,3,0\" data-index-in-node=\"0\"\u003eEdition:\u003c\/b\u003e\u003cspan\u003e 18th Edition 2026\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,4,0\"\u003e\u003cb data-path-to-node=\"30,4,0\" data-index-in-node=\"0\"\u003eFormat:\u003c\/b\u003e\u003cspan\u003e Hardcover \/ Hardbound\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"32\"\u003eBENEFITS\u003c\/h2\u003e\n\u003cul data-path-to-node=\"33\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"33,0,0\"\u003e\u003cb data-path-to-node=\"33,0,0\" data-index-in-node=\"0\"\u003eMaster the New Income Tax Act, 2025:\u003c\/b\u003e\u003cspan\u003e Stay ahead of legislative changes with complete statutory commentary on India's overhauled tax law.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"33,1,0\"\u003e\u003cb data-path-to-node=\"33,1,0\" data-index-in-node=\"0\"\u003eNavigate Act Transition Flawlessly:\u003c\/b\u003e\u003cspan\u003e Easily cross-reference old 1961 provisions with the new 2025 statutory framework using the exclusive transition guide.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"33,2,0\"\u003e\u003cb data-path-to-node=\"33,2,0\" data-index-in-node=\"0\"\u003eDurable Chamber Asset:\u003c\/b\u003e\u003cspan\u003e Premium hardbound binding ensures long-lasting structural durability for heavy daily office use.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"35\" class=\"\"\u003eCALL TO ACTION\u003c\/h2\u003e\n\u003cp data-path-to-node=\"36\"\u003e\u003cb data-path-to-node=\"36\" data-index-in-node=\"0\"\u003eMaster Direct Tax Practice:\u003c\/b\u003e\u003cspan\u003e Upgrade your professional library with Bharat's 18th Edition 2026 treatise on Direct Taxes Law and Practice.\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"36\" data-index-in-node=\"137\"\u003eOrder your hardbound professional copy today!\u003c\/b\u003e\u003c\/p\u003e","brand":"Lawpustak.com","offers":[{"title":"Default Title","offer_id":45855423692823,"sku":"DIRECT-TAX-BHARAT","price":2719.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0580\/7259\/6503\/files\/WhatsAppImage2026-10-23at6.04.57PM.jpg?v=1792829635","url":"https:\/\/www.lawpustak.com\/products\/bharats-direct-taxes-law-and-practice-professional-edition-18th-edition-2026","provider":"Lawpustak","version":"1.0","type":"link"}