{"product_id":"income-tax-deductions-guide-book-2026-india","title":"Deductions to be made in Computing Total Income | Income Tax Deductions Guide Book 2026 India Chapter VIII","description":"\u003ch2 data-section-id=\"18rf14f\" data-start=\"502\" data-end=\"530\"\u003eOVERVIEW\u003c\/h2\u003e\n\u003cp data-start=\"532\" data-end=\"890\"\u003e\u003cstrong data-start=\"532\" data-end=\"598\"\u003eDeductions to be made in Computing Total Income (2026 Edition)\u003c\/strong\u003e 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 \u003cstrong data-start=\"774\" data-end=\"795\"\u003eFinance Act, 2026\u003c\/strong\u003e, ensuring accurate and current coverage of deduction provisions under Indian income tax law.\u003c\/p\u003e\n\u003cp data-start=\"892\" data-end=\"1196\"\u003eAuthored by \u003cstrong data-start=\"904\" data-end=\"923\"\u003eRam Dutt Sharma\u003c\/strong\u003e and published by Commercial Law Publishers (India) Pvt. Ltd., this book specifically covers \u003cstrong data-start=\"1016\" data-end=\"1082\"\u003eChapter VIII (Sections 122 to 154) of the Income Tax Act, 2025\u003c\/strong\u003e, making it an essential guide for mastering deduction-related provisions in a structured and simplified manner.\u003c\/p\u003e\n\u003cp data-start=\"1198\" data-end=\"1544\"\u003eThis guide is ideal for those who want \u003cstrong data-start=\"1237\" data-end=\"1267\"\u003edeep clarity on deductions\u003c\/strong\u003e, 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.\u003c\/p\u003e\n\u003chr data-start=\"1546\" data-end=\"1549\"\u003e\n\u003ch2 data-section-id=\"1wpsju5\" data-start=\"1551\" data-end=\"1571\"\u003eKEY FEATURES\u003c\/h2\u003e\n\u003cul data-start=\"1573\" data-end=\"2133\"\u003e\n\u003cli data-section-id=\"z20qdm\" data-start=\"1573\" data-end=\"1627\"\u003e✔ Authored by \u003cstrong data-start=\"1589\" data-end=\"1608\"\u003eRam Dutt Sharma\u003c\/strong\u003e, taxation expert\u003c\/li\u003e\n\u003cli data-section-id=\"1vjwmu8\" data-start=\"1628\" data-end=\"1694\"\u003e✔ Published by \u003cstrong data-start=\"1645\" data-end=\"1692\"\u003eCommercial Law Publishers (India) Pvt. Ltd.\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"7e4ri6\" data-start=\"1695\" data-end=\"1750\"\u003e✔ \u003cstrong data-start=\"1699\" data-end=\"1715\"\u003eEdition 2026\u003c\/strong\u003e – updated with Finance Act, 2026\u003c\/li\u003e\n\u003cli data-section-id=\"dbwrnu\" data-start=\"1751\" data-end=\"1804\"\u003e✔ \u003cstrong data-start=\"1755\" data-end=\"1775\"\u003ePaperback format\u003c\/strong\u003e – easy to handle and study\u003c\/li\u003e\n\u003cli data-section-id=\"1v3zjq3\" data-start=\"1805\" data-end=\"1863\"\u003e✔ Covers \u003cstrong data-start=\"1816\" data-end=\"1851\"\u003eChapter VIII (Sections 122–154)\u003c\/strong\u003e in detail\u003c\/li\u003e\n\u003cli data-section-id=\"1txdsek\" data-start=\"1864\" data-end=\"1915\"\u003e✔ Focused coverage on \u003cstrong data-start=\"1888\" data-end=\"1913\"\u003eincome tax deductions\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"1mlmmup\" data-start=\"1916\" data-end=\"1968\"\u003e✔ Simplified explanations for complex provisions\u003c\/li\u003e\n\u003cli data-section-id=\"czldy9\" data-start=\"1969\" data-end=\"2030\"\u003e✔ Ideal for \u003cstrong data-start=\"1983\" data-end=\"2028\"\u003eexam preparation + professional reference\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"1vqq8z1\" data-start=\"2031\" data-end=\"2078\"\u003e✔ Structured layout for quick understanding\u003c\/li\u003e\n\u003cli data-section-id=\"weo4mb\" data-start=\"2079\" data-end=\"2133\"\u003e✔ Useful for \u003cstrong data-start=\"2094\" data-end=\"2131\"\u003eCA, CS, CMA \u0026amp; judiciary aspirants\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"2135\" data-end=\"2138\"\u003e\n\u003ch2 data-section-id=\"66qchz\" data-start=\"2140\" data-end=\"2169\"\u003eWHAT THIS BOOK COVERS\u003c\/h2\u003e\n\u003cul data-start=\"2171\" data-end=\"2728\"\u003e\n\u003cli data-section-id=\"1bpeqh2\" data-start=\"2171\" data-end=\"2237\"\u003eDetailed analysis of \u003cstrong data-start=\"2194\" data-end=\"2235\"\u003edeductions under Income Tax Act, 2025\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"l8wrdp\" data-start=\"2238\" data-end=\"2280\"\u003eChapter VIII – Sections \u003cstrong data-start=\"2264\" data-end=\"2278\"\u003e122 to 154\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"17zn339\" data-start=\"2281\" data-end=\"2319\"\u003eConditions for claiming deductions\u003c\/li\u003e\n\u003cli data-section-id=\"1olcaq4\" data-start=\"2320\" data-end=\"2375\"\u003eEligibility criteria for individuals and businesses\u003c\/li\u003e\n\u003cli data-section-id=\"fxiiz6\" data-start=\"2376\" data-end=\"2422\"\u003eVarious types of deductions and exemptions\u003c\/li\u003e\n\u003cli data-section-id=\"14hc4d1\" data-start=\"2423\" data-end=\"2470\"\u003eTax-saving provisions and planning insights\u003c\/li\u003e\n\u003cli data-section-id=\"7ee5bw\" data-start=\"2471\" data-end=\"2521\"\u003eInterpretation of deduction-related provisions\u003c\/li\u003e\n\u003cli data-section-id=\"k1u97k\" data-start=\"2522\" data-end=\"2567\"\u003eCompliance and documentation requirements\u003c\/li\u003e\n\u003cli data-section-id=\"8o12n7\" data-start=\"2568\" data-end=\"2621\"\u003ePractical understanding of deduction calculations\u003c\/li\u003e\n\u003cli data-section-id=\"1hp0mn2\" data-start=\"2622\" data-end=\"2669\"\u003eUpdated amendments as per Finance Act, 2026\u003c\/li\u003e\n\u003cli data-section-id=\"10oz4di\" data-start=\"2670\" data-end=\"2728\"\u003eConceptual clarity for exam and real-world application\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"2730\" data-end=\"2733\"\u003e\n\u003ch2 data-section-id=\"v4ykw4\" data-start=\"2735\" data-end=\"2757\"\u003eWHO SHOULD BUY\u003c\/h2\u003e\n\u003cul data-start=\"2759\" data-end=\"2988\"\u003e\n\u003cli data-section-id=\"25hio\" data-start=\"2759\" data-end=\"2786\"\u003e✔ Law students in India\u003c\/li\u003e\n\u003cli data-section-id=\"1mvejse\" data-start=\"2787\" data-end=\"2817\"\u003e✔ Judiciary exam aspirants\u003c\/li\u003e\n\u003cli data-section-id=\"l3it17\" data-start=\"2818\" data-end=\"2846\"\u003e✔ CA \/ CS \/ CMA students\u003c\/li\u003e\n\u003cli data-section-id=\"v4z3tn\" data-start=\"2847\" data-end=\"2884\"\u003e✔ Tax consultants \u0026amp; professionals\u003c\/li\u003e\n\u003cli data-section-id=\"1ntaktx\" data-start=\"2885\" data-end=\"2924\"\u003e✔ Chartered Accountants \u0026amp; advocates\u003c\/li\u003e\n\u003cli data-section-id=\"18q5mv\" data-start=\"2925\" data-end=\"2988\"\u003e✔ Anyone focusing on \u003cstrong data-start=\"2948\" data-end=\"2986\"\u003eincome tax deductions and planning\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"2990\" data-end=\"2993\"\u003e\n\u003ch2 data-section-id=\"x3pv02\" data-start=\"2995\" data-end=\"3034\"\u003eWHY THIS BOOK IS VALUABLE\u003c\/h2\u003e\n\u003cul data-start=\"3036\" data-end=\"3344\"\u003e\n\u003cli data-section-id=\"151dv0f\" data-start=\"3036\" data-end=\"3091\"\u003e✔ Focused coverage on \u003cstrong data-start=\"3060\" data-end=\"3089\"\u003ededuction provisions only\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"me3i9w\" data-start=\"3092\" data-end=\"3139\"\u003e✔ Updated with \u003cstrong data-start=\"3109\" data-end=\"3137\"\u003elatest Finance Act, 2026\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"6298ov\" data-start=\"3140\" data-end=\"3186\"\u003e✔ Helps in \u003cstrong data-start=\"3153\" data-end=\"3184\"\u003etax planning and compliance\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"ljgy59\" data-start=\"3187\" data-end=\"3239\"\u003e✔ Simplifies complex sections into easy language\u003c\/li\u003e\n\u003cli data-section-id=\"18lf1kw\" data-start=\"3240\" data-end=\"3299\"\u003e✔ Ideal for both \u003cstrong data-start=\"3259\" data-end=\"3297\"\u003eexam preparation and practical use\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"7qxqw2\" data-start=\"3300\" data-end=\"3344\"\u003e✔ Trusted publication in taxation domain\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3346\" data-end=\"3349\"\u003e\n\u003ch2 data-section-id=\"c4pjr7\" data-start=\"3351\" data-end=\"3375\"\u003ePRODUCT DETAILS\u003c\/h2\u003e\n\u003cul data-start=\"3377\" data-end=\"3650\"\u003e\n\u003cli data-section-id=\"1rge9d5\" data-start=\"3377\" data-end=\"3439\"\u003e\n\u003cstrong data-start=\"3379\" data-end=\"3389\"\u003eTitle:\u003c\/strong\u003e Deductions to be made in Computing Total Income\u003c\/li\u003e\n\u003cli data-section-id=\"2cqo7g\" data-start=\"3440\" data-end=\"3471\"\u003e\n\u003cstrong data-start=\"3442\" data-end=\"3453\"\u003eAuthor:\u003c\/strong\u003e Ram Dutt Sharma\u003c\/li\u003e\n\u003cli data-section-id=\"1gayv2b\" data-start=\"3472\" data-end=\"3534\"\u003e\n\u003cstrong data-start=\"3474\" data-end=\"3488\"\u003ePublisher:\u003c\/strong\u003e Commercial Law Publishers (India) Pvt. Ltd.\u003c\/li\u003e\n\u003cli data-section-id=\"1gdb4z6\" data-start=\"3535\" data-end=\"3560\"\u003e\n\u003cstrong data-start=\"3537\" data-end=\"3550\"\u003eLanguage:\u003c\/strong\u003e English\u003c\/li\u003e\n\u003cli data-section-id=\"1icitu2\" data-start=\"3561\" data-end=\"3624\"\u003e\n\u003cstrong data-start=\"3563\" data-end=\"3575\"\u003eEdition:\u003c\/strong\u003e 2026 Edition (as amended by Finance Act, 2026)\u003c\/li\u003e\n\u003cli data-section-id=\"wxs3n0\" data-start=\"3625\" data-end=\"3650\"\u003e\n\u003cstrong data-start=\"3627\" data-end=\"3638\"\u003eFormat:\u003c\/strong\u003e Paperback\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3652\" data-end=\"3655\"\u003e\n\u003ch2 data-section-id=\"14cn55b\" data-start=\"3657\" data-end=\"3674\"\u003eBENEFITS\u003c\/h2\u003e\n\u003cul data-start=\"3676\" data-end=\"3957\"\u003e\n\u003cli data-section-id=\"i4qq72\" data-start=\"3676\" data-end=\"3731\"\u003e✔ Master deduction-related provisions in income tax\u003c\/li\u003e\n\u003cli data-section-id=\"ui9pu\" data-start=\"3732\" data-end=\"3796\"\u003e✔ Improve performance in \u003cstrong data-start=\"3759\" data-end=\"3794\"\u003eCA \/ CS \/ CMA \u0026amp; judiciary exams\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"16xqbs2\" data-start=\"3797\" data-end=\"3843\"\u003e✔ Enhance tax planning and advisory skills\u003c\/li\u003e\n\u003cli data-section-id=\"17j27ds\" data-start=\"3844\" data-end=\"3904\"\u003e✔ Gain practical understanding of income tax computation\u003c\/li\u003e\n\u003cli data-section-id=\"sp7eqo\" data-start=\"3905\" data-end=\"3957\"\u003e✔ Quick reference for professionals and students\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3959\" data-end=\"3962\"\u003e\n\u003ch2 data-section-id=\"1hqev2n\" data-start=\"3964\" data-end=\"3987\"\u003eCALL TO ACTION\u003c\/h2\u003e\n\u003cp data-start=\"3989\" data-end=\"4159\"\u003e📚 A must-have \u003cstrong data-start=\"4004\" data-end=\"4043\"\u003especialized taxation guide in India\u003c\/strong\u003e for deductions.\u003cbr data-start=\"4059\" data-end=\"4062\"\u003e⚡ High demand among students \u0026amp; professionals – \u003cstrong data-start=\"4109\" data-end=\"4157\"\u003eOrder now and strengthen your tax knowledge!\u003c\/strong\u003e\u003c\/p\u003e","brand":"Lawpustak.com","offers":[{"title":"Default Title","offer_id":45058528935959,"sku":"DEDUCTIONS-RAM-DUTT-SHARMA-COMMERCIAL","price":629.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0580\/7259\/6503\/files\/SoldByLawPustak_248x248px_-2026-04-17T162807.557.jpg?v=1776510627","url":"https:\/\/www.lawpustak.com\/products\/income-tax-deductions-guide-book-2026-india","provider":"Lawpustak.com","version":"1.0","type":"link"}