{"product_id":"direct-taxes-law-and-practice-singhania-74th-edition-2026","title":"Direct Taxes Law \u0026 Practice Singhania 74th Edition AY 2026-27 Manual India","description":"\u003cp\u003e\u003cb\u003e OVERVIEW\u003c\/b\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003eTaxmann's Direct Taxes Law \u0026amp; Practice\u003c\/b\u003e (74th Edition AY 2026-27) is India's most celebrated and authoritative professional tax commentary. Authored by renowned tax experts \u003cb\u003eDr. Vinod K. Singhania\u003c\/b\u003e and \u003cb\u003eDr. Kapil Singhania\u003c\/b\u003e, this comprehensive Professional Edition volume provides exhaustive clause-by-clause commentary, practical case studies, legal analysis, and strategic tax planning guidelines governing direct taxation across \u003cb\u003eIndia\u003c\/b\u003e.\u003c\/p\u003e\n\u003cp\u003eFully updated as per the \u003cb\u003eIncome-tax Act 2025\u003c\/b\u003e and duly amended by the \u003cb\u003eFinance Act 2026\u003c\/b\u003e alongside the \u003cb\u003eTaxation and Other Laws (Amendment) Act 2026\u003c\/b\u003e, this \u003cb\u003elatest edition 2026\u003c\/b\u003e commentary incorporates a section-wise cross-referencer linking old and new statutory sections, rules, and forms. Serving as an essential study masterclass and \u003cb\u003eguide for judiciary exam\u003c\/b\u003e aspirants in commercial\/taxation papers, CA Final candidates, CS Professional students, and tax litigators, it provides unparalleled clarity on statutory provisions.\u003c\/p\u003e\n\u003cp\u003eWhether you are managing complex corporate tax audits, advising clients on tax planning, structuring international transactions, or preparing for advanced competitive exams, this definitive handbook delivers trusted legal commentary, real-life practical examples, and updated judicial precedents to solve intricate tax challenges.\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003eKEY FEATURES\u003c\/b\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eAuthors \u0026amp; Publisher:\u003c\/b\u003e Authored by \u003cb\u003eDr. Vinod K. Singhania\u003c\/b\u003e and \u003cb\u003eDr. Kapil Singhania\u003c\/b\u003e; published by \u003cb\u003eTaxmann Publications\u003c\/b\u003e.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eEdition \u0026amp; Assessment Year:\u003c\/b\u003e \u003cb\u003e74th Edition (Professional Edition)\u003c\/b\u003e for Tax Year \u003cb\u003e2026-27\u003c\/b\u003e and Assessment Year \u003cb\u003e2026-27\u003c\/b\u003e.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eBinding Type:\u003c\/b\u003e Premium \u003cb\u003eHardcover \/ Hardbound\u003c\/b\u003e binding engineered to withstand daily office, chamber, and library reference.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eAmended Statutory Rules:\u003c\/b\u003e Updated with the \u003cb\u003eIncome-tax Act 2025\u003c\/b\u003e, \u003cb\u003eFinance Act 2026\u003c\/b\u003e, and \u003cb\u003eTaxation and Other Laws (Amendment) Act 2026\u003c\/b\u003e.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eOld vs. New Cross-Referencer:\u003c\/b\u003e Features a dedicated section-wise cross-referencer mapping old and new statutory sections, rules, and prescribed forms.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003ePractical Learning Tools:\u003c\/b\u003e Packed with real-world case studies, practical problem-solving illustrations, and strategic tax planning modules.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cb\u003eWHAT THIS BOOK COVERS\u003c\/b\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eFinance Act 2026 \u0026amp; Amendment Acts:\u003c\/b\u003e Complete statutory analysis of new tax rates, slabs, exemptions, and procedural updates.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eIncome Tax Act Provisions:\u003c\/b\u003e In-depth coverage of heads of income, business deductions, capital gains, tax credits, and loss set-offs.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eAssessment \u0026amp; Dispute Resolution:\u003c\/b\u003e Detailed guidelines on return processing, scrutiny assessments, reassessments, search \u0026amp; seizure rules, and appeals.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eTDS, TCS \u0026amp; Advance Tax:\u003c\/b\u003e Detailed compliance mechanisms for Tax Deducted at Source (TDS), Tax Collected at Source (TCS), and interest calculations.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eInternational Tax \u0026amp; Transfer Pricing:\u003c\/b\u003e Practical commentary on double taxation avoidance agreements (DTAA), arm's length price, and cross-border transactions.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eSection-Wise Mapping:\u003c\/b\u003e Exhaustive table connecting updated sections, rules, and statutory return forms.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cb\u003eWHO SHOULD BUY\u003c\/b\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eChartered Accountants \u0026amp; Tax Practitioners:\u003c\/b\u003e Consultants handling corporate tax planning, advisory services, tax audits, and compliance.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eAdvocates \u0026amp; Tax Litigators:\u003c\/b\u003e Lawyers representing clients in income tax appellate tribunals (ITAT), High Courts, and Supreme Court matters.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eCA Final, CS Professional \u0026amp; CMA Aspirants:\u003c\/b\u003e Students aiming for top scores in advanced direct taxation papers.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eLaw Students India \u0026amp; Judiciary Aspirants:\u003c\/b\u003e Law scholars specializing in financial laws and candidates preparing for judicial service examinations.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cb\u003eWHY THIS BOOK IS VALUABLE \u003c\/b\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eGold Standard Authority:\u003c\/b\u003e Taxmann's flagship tax publication trusted nationwide by tax officers, practitioners, and scholars for decades.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003e100% Up-to-Date for AY 2026-27:\u003c\/b\u003e Integrates all legislative updates from the Finance Act 2026 and new income tax frameworks.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eSection-Wise Cross-Referencing:\u003c\/b\u003e Effortlessly bridge the gap between legacy statutory sections and updated provisions, rules, and forms.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eDurable Hardbound Format:\u003c\/b\u003e Premium hard cover designed for daily usage on desk, office, and courtroom tables.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cb\u003ePRODUCT DETAILS\u003c\/b\u003e\u003c\/p\u003e\n\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cstrong\u003eAttribute\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cstrong\u003eDetails\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cspan\u003e\u003cb\u003eTitle\u003c\/b\u003e\u003c\/span\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cspan\u003eTaxmann's Direct Taxes Law \u0026amp; Practice\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cspan\u003e\u003cb\u003eAuthor\u003c\/b\u003e\u003c\/span\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cspan\u003eDr. Vinod K. Singhania \u0026amp; Dr. Kapil Singhania\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cspan\u003e\u003cb\u003ePublisher\u003c\/b\u003e\u003c\/span\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cspan\u003eTaxmann Publications\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cspan\u003e\u003cb\u003eEdition\u003c\/b\u003e\u003c\/span\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cspan\u003e74th Edition (Professional Edition)\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cspan\u003e\u003cb\u003eAssessment Year\u003c\/b\u003e\u003c\/span\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cspan\u003e2026-27 (Tax Year 2026-27)\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cspan\u003e\u003cb\u003eLanguage\u003c\/b\u003e\u003c\/span\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cspan\u003eEnglish\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cspan\u003e\u003cb\u003eFormat\u003c\/b\u003e\u003c\/span\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cspan\u003eHardcover \/ Hardbound\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cspan\u003e\u003cb\u003eCountry of Origin\u003c\/b\u003e\u003c\/span\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cspan\u003eIndia\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003cp\u003e\u003cb\u003eBENEFITS\u003c\/b\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eFlawless Tax Compliance:\u003c\/b\u003e Accurately navigate statutory provisions, rules, and forms for precise tax filing and client advisory.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eExam \u0026amp; Career Excellence:\u003c\/b\u003e Build absolute conceptual clarity to crack CA\/CS\/CMA exams and excel in professional tax practice.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cb\u003eFast Legal Research:\u003c\/b\u003e Rapidly locate relevant sections, case law principles, and practical solutions during litigation and planning.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cb\u003eCALL TO ACTION\u003c\/b\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003eMaster direct taxation with India's most trusted legal manual! Order your Hardcover copy of Taxmann's Direct Taxes Law \u0026amp; Practice (74th Edition AY 2026-27) by Dr. Vinod K. Singhania from Law Pustak today for fast nationwide delivery.\u003c\/b\u003e\u003c\/p\u003e","brand":"Lawpustak","offers":[{"title":"Default Title","offer_id":45460942716951,"sku":"DIRECT-TAXES-TAXMANN","price":3239.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0580\/7259\/6503\/files\/SoldByLawPustak_248x248px_-2026-08-31T163826.257.jpg?v=1788174939","url":"https:\/\/www.lawpustak.com\/products\/direct-taxes-law-and-practice-singhania-74th-edition-2026","provider":"Lawpustak","version":"1.0","type":"link"}