Deductions to be made in Computing Total Income | Income Tax Deductions Guide Book 2026 India Chapter VIII

OVERVIEW

Deductions to be made in Computing Total Income (2026 Edition) is a highly focused and practical taxation book designed for law students in India, judiciary exam aspirants, and tax professionals. This latest edition is updated as per the Finance Act, 2026, ensuring accurate and current coverage of deduction provisions under Indian income tax law.

Authored by Ram Dutt Sharma and published by Commercial Law Publishers (India) Pvt. Ltd., this book specifically covers Chapter VIII (Sections 122 to 154) of the Income Tax Act, 2025, making it an essential guide for mastering deduction-related provisions in a structured and simplified manner.

This guide is ideal for those who want deep clarity on deductions, including exemptions, eligibility conditions, and compliance requirements. Whether you are preparing for judiciary exam, CA/CS/CMA exams, or working as a tax professional, this book provides focused knowledge that directly improves conceptual understanding and application.

KEY FEATURES

• ✔ Authored by Ram Dutt Sharma, taxation expert
• ✔ Published by Commercial Law Publishers (India) Pvt. Ltd.
• ✔ Edition 2026 – updated with Finance Act, 2026
• ✔ Paperback format – easy to handle and study
• ✔ Covers Chapter VIII (Sections 122–154) in detail
• ✔ Focused coverage on income tax deductions
• ✔ Simplified explanations for complex provisions
• ✔ Ideal for exam preparation + professional reference
• ✔ Structured layout for quick understanding
• ✔ Useful for CA, CS, CMA & judiciary aspirants

WHAT THIS BOOK COVERS

• Detailed analysis of deductions under Income Tax Act, 2025
• Chapter VIII – Sections 122 to 154
• Conditions for claiming deductions
• Eligibility criteria for individuals and businesses
• Various types of deductions and exemptions
• Tax-saving provisions and planning insights
• Interpretation of deduction-related provisions
• Compliance and documentation requirements
• Practical understanding of deduction calculations
• Updated amendments as per Finance Act, 2026
• Conceptual clarity for exam and real-world application

WHO SHOULD BUY

• ✔ Law students in India
• ✔ Judiciary exam aspirants
• ✔ CA / CS / CMA students
• ✔ Tax consultants & professionals
• ✔ Chartered Accountants & advocates
• ✔ Anyone focusing on income tax deductions and planning

WHY THIS BOOK IS VALUABLE

• ✔ Focused coverage on deduction provisions only
• ✔ Updated with latest Finance Act, 2026
• ✔ Helps in tax planning and compliance
• ✔ Simplifies complex sections into easy language
• ✔ Ideal for both exam preparation and practical use
• ✔ Trusted publication in taxation domain

PRODUCT DETAILS

• Title: Deductions to be made in Computing Total Income
• Author: Ram Dutt Sharma
• Publisher: Commercial Law Publishers (India) Pvt. Ltd.
• Language: English
• Edition: 2026 Edition (as amended by Finance Act, 2026)
• Format: Paperback

BENEFITS

• ✔ Master deduction-related provisions in income tax
• ✔ Improve performance in CA / CS / CMA & judiciary exams
• ✔ Enhance tax planning and advisory skills
• ✔ Gain practical understanding of income tax computation
• ✔ Quick reference for professionals and students

CALL TO ACTION

📚 A must-have specialized taxation guide in India for deductions.
⚡ High demand among students & professionals – Order now and strengthen your tax knowledge!