OVERVIEW

Commercial's Direct Tax Law & Practice is one of the most trusted and comprehensive professional reference books on Indian Direct Tax laws. Authored by the renowned CA (Dr.) Girish Ahuja and CA (Adv.) Rahul Agrawal, this latest 18th Edition (2026) has been updated according to the provisions of the Income Tax Act, 2025, as amended by the Finance Act, 2026.

Designed for Chartered Accountants, tax practitioners, advocates, law students, commerce students, and judiciary exam aspirants in India, this practical guide explains the principles of Direct Tax law with illustrations, tax planning strategies, and real-world applications. Its professional approach makes it suitable for both academic learning and day-to-day tax practice.

Published by Commercial Law Publishers (India) Pvt. Ltd., this authoritative book is an essential resource for professionals seeking reliable guidance on income tax law, tax planning, assessments, and compliance under the latest legal framework.

KEY FEATURES

• ✅ Authored by CA (Dr.) Girish Ahuja & CA (Adv.) Rahul Agrawal
• ✅ Published by Commercial Law Publishers (India) Pvt. Ltd.
• ✅ 18th Edition (2026) – Updated with the Finance Act, 2026
• ✅ Covers provisions of the Income Tax Act, 2025
• ✅ Hardcover / Hardbound professional edition (detected from images)
• ✅ Includes practical Tax Planning with Illustrations
• ✅ Comprehensive explanations suitable for professionals and students
• ✅ Excellent reference for CA, CS, CMA, Law Students & Tax Consultants
• ✅ Useful for professional practice, examinations, and departmental work

WHAT THIS BOOK COVERS

• Complete Direct Tax Law & Practice
• Income Tax Act, 2025
• Amendments introduced by the Finance Act, 2026
• Tax Planning with practical illustrations
• Heads of Income
• Residential Status
• Exemptions & Deductions
• Capital Gains
• Business & Professional Income
• Assessment Procedures
• Filing of Income Tax Returns
• TDS & Advance Tax
• Tax Computation
• Compliance & Procedural Provisions
• Practical examples for professionals
• Latest legislative amendments and professional guidance

WHO SHOULD BUY

• Chartered Accountancy (CA) Students
• CS & CMA Students
• Tax Practitioners
• Chartered Accountants
• Income Tax Professionals
• Advocates
• Commerce Students
• Law Students in India
• Judiciary Exam Aspirants
• Finance & Tax Consultants

WHY THIS BOOK IS VALUABLE

• Updated with the latest Finance Act, 2026
• Written by India's leading tax expert CA (Dr.) Girish Ahuja
• Trusted publication from Commercial Law Publishers
• Covers practical tax planning with illustrations
• Ideal for academic learning and professional practice
• Easy-to-understand explanations with practical approach
• Comprehensive and examination-oriented
• Reliable reference for tax professionals across India

PRODUCT DETAILS

BENEFITS

• Strengthens conceptual understanding of Direct Tax Law
• Helps prepare for CA, CS, CMA and other professional examinations
• Supports tax planning and compliance in practice
• Provides practical guidance with illustrations
• Assists professionals in handling tax matters confidently
• Serves as a dependable office and academic reference

CALL TO ACTION

Stay updated with the latest Finance Act, 2026 amendments. Add Commercial's Direct Tax Law & Practice (18th Edition 2026) to your professional library today and strengthen your expertise in Indian Direct Tax law.