{"title":"Income Tax","description":"","products":[{"product_id":"concise-commentary-on-income-tax-act-2025","title":"Concise Commentary On Income Tax Act, 2025","description":"\u003cp\u003e\u003cmeta charset=\"utf-8\"\u003eA comprehensive and practical guide to the Income Tax Act, 2025, covering statutory provisions, concise commentary, rules, case laws, and key circulars in a structured format. Designed for easy understanding, it connects legal provisions with real-world application and judicial interpretation.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eKey Features:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong data-start=\"644\" data-end=\"664\"\u003eUpdated Bare Act\u003c\/strong\u003e as amended by Finance Act, 2026\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong data-start=\"704\" data-end=\"726\"\u003eConcise Commentary\u003c\/strong\u003e for quick and clear understanding\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong data-start=\"768\" data-end=\"796\"\u003eApplicable Rules \u0026amp; Forms\u003c\/strong\u003e aligned with Income Tax Rules, 1962\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong data-start=\"840\" data-end=\"863\"\u003eImportant Case Laws\u003c\/strong\u003e explained in simple and practical terms\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong data-start=\"911\" data-end=\"948\"\u003eGist of Circulars \u0026amp; Notifications\u003c\/strong\u003e for better interpretation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong data-start=\"982\" data-end=\"1001\"\u003eEasy Navigation\u003c\/strong\u003e with structured headings and sub-headings\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong data-start=\"1051\" data-end=\"1072\"\u003eComparative Notes\u003c\/strong\u003e with the Income Tax Act, 1961\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48580967891163,"sku":null,"price":2095.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/03.FRONT-COVER_ConciseCommentaryonIncomeTaxAct_2025_FINAL.jpg?v=1775720362"},{"product_id":"income-tax-act-2025","title":"INCOME TAX ACT 2025","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eIncome-Tax Act 2025\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is the definitive, fully annotated text of India's landmark Income-tax Act 2025—the successor legislation to the Income-tax Act 1961—as further amended by the Finance Act 2026. This is Taxmann's flagship publication, now in its 73\u003csup\u003erd\u003c\/sup\u003e Edition, and represents over six decades of unbroken editorial continuity.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe Income-tax Act 2025 is the most consequential restructuring of Indian direct tax law in over six decades. It repeals and replaces the Income-tax Act, 1961—consolidating, rationalising, and renumbering an entire body of law that had accumulated across nearly 300 amendments and countless provisos, explanations, and sub-clauses over 60 years. The 2025 Act restructures 298 sections of the old law into 535+ sections across 22 chapters, introducing logical sub-sectioning, tabular presentation of rates and conditions, cleaner definitional architecture, and a new concept of ‘tax year’ to replace the old ‘previous year\/assessment year’ framework.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eWith over 1,500 pages, including five legislative instruments, three cross-reference tables, associated law provisions, and a comprehensive subject index—all centred around a fully annotated statutory text—this volume stands as the definitive single-volume reference on the Income-tax Act, 2025 for the Indian legal and tax community.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis publication serves the full spectrum of India's direct tax constituency:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003ePractising Professionals\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e— Chartered accountants, tax advocates, and consultants who need an annotation-rich, always-updated primary text for daily advisory, compliance, and litigation work. 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First published in 1968 and now in its landmark 65th Edition, this flagship publication has been recognised as the most comprehensive and trusted compilation of income tax rules by practitioners for over fifty years. Esteemed by tax tribunals, High Courts, and professionals across the country, it holds the same authoritative status in procedural law as Taxmann's Income Tax Act does in substantive law. This Edition presents the annotated text of the Income-tax Rules 2026, which supersede the Income-tax Rules 1962. This Edition is the single consolidated volume for the complete corpus of income tax procedural rules, allied rules, faceless schemes, appellate framework rules, transaction tax rules, savings schemes, and other subordinate legislation under the Income-tax Act 1961. At its core, this Edition is built around a triple-layer cross-referencing system: every rule in the new Income-tax Rules 2026 is annotated with the corresponding rule number under the Income-tax Rules 1962, and every reference to the Income-tax Act is cited by the corresponding section under the 1961 Act. 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It is the most authoritative and comprehensive single-volume guide to Indian direct tax law, updated each year. First published in May 1978, the 50\u003csup\u003eth\u003c\/sup\u003e Golden Jubilee Edition commemorates fifty years of continuous publication under the same authorship. The DTRR 50\u003csup\u003eth\u003c\/sup\u003e Edition maps, compares, cross-references, and illustrates, serving simultaneously as a practitioner's guide, a compliance checklist, a tax calculation resource, and a manual for legislative transition. All section references default to the Income-tax Act 2025, and all rule references default to the Income-tax Rules 2026, unless explicitly indicating the 1961 Act—a deliberate editorial choice that facilitates the profession's transition to the new legal framework.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe 50\u003csup\u003eth\u003c\/sup\u003e Edition operates amid unprecedented regulatory complexity: the Income-tax Act 2025, and the Income-tax Act 1961 run concurrently—pre-2025 assessments under the old Act, new assessments under the new. The Finance Act 2026, amends both simultaneously, with differing effective dates. The Income-tax Rules 2026, further replace the 1962 Rules entirely—renumbering sections, redesignating forms, and restructuring procedural timelines across TDS, TCS, and return filing. 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This Edition is the first edition of the work to be fully rewritten around the architecture of Chapter XIX of ITA 2025, in which the earlier 50-plus stand-alone TDS\/TCS sections of ITA 1961 have been consolidated into a compact, table-driven framework built around sections 392 to 401. 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Practical decisions that routinely arise in tax departments—whether a particular payment is \u003c\/span\u003e\u003cspan\u003e'\u003c\/span\u003e\u003cspan\u003erent\u003c\/span\u003e\u003cspan\u003e'\u003c\/span\u003e\u003cspan\u003e, whether a payee is a \u003c\/span\u003e\u003cspan\u003e'\u003c\/span\u003e\u003cspan\u003especified person\u003c\/span\u003e\u003cspan\u003e'\u003c\/span\u003e\u003cspan\u003e, whether a JDA transaction falls under Sl. No. 3(i) or 3(ii) of section 393(1), whether a buyback now attracts Sl. No. 8(ii) instead of Sl. 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The Income-Tax Act 2025 is not an amendment to the Income-Tax Act 1961—it is a complete legislative replacement. It rebuilds the statute from the ground up: sections have been renumbered across an entirely new numerical range stretching past 530 (\u003cem\u003eagainst 298 in the 1961 Act\u003c\/em\u003e), sub-clauses within provisions have been reordered, provisos have been surgically trimmed, voluminous narrative text has been converted into structured tables, over a hundred Section 10 exemptions have been redistributed across multiple categorised Schedules, and a new unified concept of 'tax year' has replaced the decades-old Previous Year\/Assessment Year framework across every procedural provision in the statute.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis is not a change that can be absorbed incrementally. 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It is the single most comprehensive primary-text comparative reference available for the 1961 → 2025 transition.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eA companion volume, the Comparative Study of Income-Tax Rules 2026 \u0026amp; Income-Tax Rules 1962, extends this framework to the subordinate legislation—together, the two volumes cover the complete regulatory framework governing Indian direct taxation across both regimes.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is intended for the following audience:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eTax Professionals, Chartered Accountants \u0026amp; Senior Departmental Officers\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e — This book operates as a systematic migration map, showing not only which section of the 2025 Act corresponds to a familiar 1961 Act provision, but also exactly what changed within it, what was trimmed, what was reordered, and what was restructured. Institutional knowledge built over decades does not go to waste; it gets precisely translated\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eNewer Professionals, CA\/Law Students \u0026amp; Compliance Teams\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e — This book provides the ability to understand the 2025 Act not in isolation, but in the legislative context from which it emerged, with the historical text of the 1961 Act serving as the baseline against which every design choice in the new statute becomes legible\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eLitigators and Appellate Practitioners\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e — This book will address the disputes arising from assessments governed by the 1961 Act, which will continue to be adjudicated alongside matters under the 2025 Act, often involving the same set of facts spanning both regimes. This requires precise knowledge of how provisions align, where language diverges, and where new sub-clauses lacking 1961 Act counterparts introduce new statutory areas\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eResearchers \u0026amp; Policy Analysts\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e — This book provides a granular ledger of six decades of statutory evolution compressed into a single comparative framework\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48751627796699,"sku":null,"price":2696.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/1775200839970_1_9789375610823_Detail-Page.jpg?v=1778130881"},{"product_id":"comparative-study-of-provisions-of-income-tax-rules-2026-income-tax-rules-1962","title":"Comparative Study of Provisions of Income-Tax Rules 2026 \u0026 Income-Tax Rules 1962","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eComparative Study of Provisions of Income-Tax Rules 2026 \u0026amp; Income-Tax Rules 1962 \u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003eserves as an essential transition reference. It reproduces the operative text of both sets of Rules side by side, word for word, and highlights every deletion, simplification, modification, and new insertion within the text itself—effectively making the legislation its own annotation. All amendments notified up to 31\u003csup\u003est\u003c\/sup\u003e March 2026 in both sets of Rules have been incorporated, establishing this as the authoritative record of the Rules framework at the point of transition. This book serves as the procedural companion to Taxmann's Comparative Study of Provisions of Income-Tax Act 2025 \u0026amp; Income-Tax Act 1961, which maps the substantive legislative transition at the level of the Act. Together, they offer comprehensive top-to-bottom coverage of what has changed, what has been retained, and what is new—across both the parent statute and the subordinate rules that provide it with operational force. Neither volume is complete without the other.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is designed for practitioners and professionals who must work across both legislative frameworks simultaneously—either to advise clients on transition-period compliance, to interpret provisions that straddle both regimes, or to understand the precise scope of change introduced by the 2026 Rules. The primary readership includes:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eChartered Accountants, Tax Advocates, and Company Secretaries\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e advising on income-tax compliance, assessments, and appeals\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eCorporate Tax and Legal Teams \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003ehandling transfer pricing, safe harbour elections, TDS\/TCS obligations, and return filings under the transitional framework\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eTax Administrators and Revenue Officers\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e requiring a structural reference for the new Rules\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eResearchers, Academics, and Students\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e engaged with the legislative transition from the 1961\/1962 framework to the 2025\/2026 regime\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 2026 Edition, incorporating all amendments notified upto 31\u003csup\u003est\u003c\/sup\u003e March 2026 in both Income-tax Rules 1962 and Income-tax Rules 2026. It is edited\/authored by Taxmann's Editorial Board, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eWord-to-Word Two-Column Parallel Comparison\u003c\/strong\u003e] The core of the book is a provision-by-provision textual comparison in a split-column format. The operative text of the 1962 Rules appears on the left; the corresponding provision under the 2026 Rules appears on the right. Every sub-rule, clause, sub-clause, item, sub-item, proviso, and Explanation is aligned directly opposite its counterpart, enabling precise, granular comparison without cross-referencing across separate volumes\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eVisual Change Identification System\u003c\/strong\u003e] A two-layered typographic coding system makes every legislative change immediately identifiable without reading both columns in full:\u003c\/span\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\n\u003cem\u003e\u003cspan\u003eBold + Strikethrough in the 1962 Rules column\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e – The language has been deleted or modified in the 2026 Rules\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003e\u003cspan\u003eBold text in the 2026 Rules column\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e – The language is newly inserted, simplified, or changed relative to the 1962 Rules\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eThis system allows the reader to scan quickly for the nature and extent of change at the sub-provision level\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48751648178395,"sku":null,"price":1871.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/1775460824444_1_9789375619581_Detail-Page.jpg?v=1778131640"},{"product_id":"tax-prosecution-under-income-tax-gst-black-money-laws","title":"Tax Prosecution under Income-tax\/GST \u0026 Black Money Laws","description":"\u003cp\u003e\u003cspan\u003eTax prosecution has ceased to be a residual enforcement tool. As India's tax administration has grown more data-driven, more assertive, and increasingly intolerant of wilful default, prosecution under the Income-tax Act, GST law, and the Black Money Act 2015 has moved from the margins to the mainstream of tax litigation.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe 5\u003csup\u003eth\u003c\/sup\u003e Edition of \u003cem\u003eTax Prosecution\u003c\/em\u003e arrives at a particularly consequential moment: the new Income-tax Act 2025 has come into force, and prosecution provisions have been realigned from the 1961 Act framework to the 2025 Act's simplified language—yet the two regimes will coexist in practice for years, as a vast body of pending cases and evolved jurisprudence continues to draw from the 1961 Act.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is the only comprehensive, practitioner-grade treatise in India dedicated exclusively to the law and procedure governing tax prosecutions. It covers the entire lifecycle—from the legislative and policy origins of prosecution, through the specific offences under Chapter XXII of the Income-tax Act, to complaint filing, trial court proceedings, bail, cross-examination, compounding, and appellate remedies—alongside detailed treatment of GST prosecution and the Black Money Act. This Edition is the definitive reference for practitioners navigating the dual-regime transition period.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is addressed to every professional whose practice intersects with criminal tax liability—whether in an advisory, defence, judicial, or compliance capacity:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eTax Advocates and Litigation Counsel\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e handling criminal complaints, bail applications, discharge applications, quashing petitions under Section 528 of the BNSS (\u003cem\u003eformerly 482 CrPC\u003c\/em\u003e), and appellate proceedings—the book provides the full procedural roadmap from sanction to Sessions Court appeal\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eChartered Accountants and Tax Consultants\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e advising clients facing TDS defaults, search and seizure proceedings, wilful evasion allegations, or non-filing notices—with particular guidance on what constitutes 'reasonable cause' and when to apply for compounding\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eCompany Directors, CFOs, Key Managerial Personnel, and Independent Directors \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003ewho need to understand the precise conditions under which they are personally arraigned for corporate tax defaults, including the critical distinction between Managing Directors, Executive Directors, and Independent\/Non-Executive Directors\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eInsolvency Professionals and Resolution Applicants\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e dealing with the intersection between prosecution exposure and IBC proceedings, including whether directors of companies under CIRP or liquidation remain personally liable\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eGST Practitioners and Indirect Tax Counsel\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e dealing with arrest, bail, and compounding under the CGST Act, including the constitutionality of arrest without assessment\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eRevenue Department Officers—Assessing Officers, Commissioners, and Prosecution Counsel\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e—involved in sanctioning, processing, and conducting prosecutions; the CBDT's own threshold circulars and the collegium-approval mechanism are reproduced and explained in full\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eMagistrates and Sessions Court Judges\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e dealing with cognizance, framing of charges, bail, and the mechanics of summons and warrant cases under the BNSS\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eLaw Students and Legal Academics\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e engaged in research on white-collar crime, fiscal statutes, or the application of criminal procedure to tax enforcement\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48755441402075,"sku":null,"price":1046.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/1776339701789_1_9789375610410_Detail-Page-1200x1700.jpg?v=1778219647"},{"product_id":"gold-taxation","title":"Gold \u0026 Taxation","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eGold \u0026amp; Taxation\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is the first and only dedicated treatise in India on the taxation of gold and silver across all forms of ownership, investment, and trade. Now in its Fifth Edition, the book has been comprehensively revised to incorporate the Income-tax Act 2025 (ITA 2025), the Union Budget 2026, and the latest GST framework applicable to the gold and silver sector.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe book's scope is comprehensive. It covers gold in all its forms—jewellery, ornaments, coins, biscuits, bars, utensils, Gold ETFs, Sovereign Gold Bonds, Gold Mutual Funds, Electronic Gold Receipts, gold futures and options, and gold held in bank lockers. Silver is treated as a co-equal subject, with its own dedicated chapter covering jewellery, coins, bars, silverware, and Silver ETFs. GST is addressed at the retail and trader levels, and through the full apparatus of HSN codes, rates, input tax credit, and compliance forms.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe writing style is a deliberate departure from the impenetrable prose typical of legal reference books. The author deploys anecdote, wit, rhetorical questions, and worked examples alongside hard statutory text, making the book genuinely engaging. The preface itself opens with a conversation between Chitragupta and a wealthy soul who failed to pay income tax on his gold—immediately signalling the register in which the book operates.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe book serves a wide but defined audience, each segment finding something directly actionable:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eIndividual Taxpayers and Families\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e who own gold and want to understand what they can legally hold, how to document it, what happens during an income-tax raid, and how to plan capital gains efficiently\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eWomen and Families Navigating Stridhan Claims\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e—the book provides a definitive and deeply cited treatment of stridhan under Hindu law and income-tax law, supported by High Court and Tribunal rulings, making it essential reading for anyone whose jewellery might face scrutiny\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eJewellers, Bullion Traders, Karigar Operators, and Goldsmith Businesses\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e who need authoritative guidance on books of account, FIFO compliance, GST registration, Input Tax Credit mechanics, reverse charge, job worker provisions, making charges, and the consequences of LIFO adoption\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eChartered Accountants, Tax Advocates, and Consultants \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003erepresenting clients in search and seizure matters, unexplained investment additions, valuation disputes, undisclosed gold cases, and trader compliance audits\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eInvestors in Gold ETFs, Sovereign Gold Bonds, Gold Mutual Funds, Silver ETFs, Gold Futures and Options, and Electronic Gold Receipts\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e—all of whom need precise and current tax treatment for each instrument\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eNRIs\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e who wish to invest in gold in India and need to navigate the TDS\/TCS regime, DTAA benefits, repatriation rules, and NRE vs NRO account choices\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eStudents and Professionals\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e seeking clarity on how the new Income-tax Act 2025 treats gold provisions relative to the Income-tax Act 1961\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48755447660763,"sku":null,"price":560.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/1776167426461_1_9789371266437_Detail-Page.jpg?v=1778219892"},{"product_id":"income-tax-act-2026","title":"INCOME TAX ACT, 2025","description":"\u003cdiv\u003eCHAPTER I\u003c\/div\u003e\n\u003cdiv\u003ePRELIMINARY\u003c\/div\u003e\n\u003cdiv\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003cdiv\u003e1.\u003cspan\u003e \u003c\/span\u003eShort title, extent and commencement\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e2.\u003cspan\u003e \u003c\/span\u003eDefinitions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e3.\u003cspan\u003e \u003c\/span\u003eDefinition of “tax year”\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER II\u003c\/div\u003e\n\u003cdiv\u003eBASIS OF CHARGE\u003c\/div\u003e\n\u003cdiv\u003e4.\u003cspan\u003e \u003c\/span\u003eCharge of income-tax\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e5.\u003cspan\u003e \u003c\/span\u003eScope of total income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e6.\u003cspan\u003e \u003c\/span\u003eResidence in India\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e7.\u003cspan\u003e \u003c\/span\u003eIncome deemed to be received and dividend deemed to be income in a tax year\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e8.\u003cspan\u003e \u003c\/span\u003eIncome on receipt of capital asset or stock-in-trade by specified person from specified entity\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e9.\u003cspan\u003e \u003c\/span\u003eIncome deemed to accrue or arise in India\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e10.\u003cspan\u003e \u003c\/span\u003eApportionment of income between spouses governed by Portuguese Civil Code\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER III\u003c\/div\u003e\n\u003cdiv\u003eINCOMES WHICH DO NOT FORM PART OF TOTAL INCOME\u003c\/div\u003e\n\u003cdiv\u003eA.—Incomes not to be included in total income\u003c\/div\u003e\n\u003cdiv\u003e11.\u003cspan\u003e \u003c\/span\u003eIncomes not included in total income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eB.—Incomes not to be included in total income of political parties and electoral trusts\u003c\/div\u003e\n\u003cdiv\u003e12.\u003cspan\u003e \u003c\/span\u003eIncomes not included in total income of political parties and electoral trusts\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER IV\u003c\/div\u003e\n\u003cdiv\u003eCOMPUTATION OF TOTAL INCOME\u003c\/div\u003e\n\u003cdiv\u003eA.—Heads of income\u003c\/div\u003e\n\u003cdiv\u003e13.\u003cspan\u003e \u003c\/span\u003eHeads of income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e14.\u003cspan\u003e \u003c\/span\u003eIncome not forming part of total income and expenditure in relation to such income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003cdiv\u003eB.—Salaries\u003c\/div\u003e\n\u003cdiv\u003e15.\u003cspan\u003e \u003c\/span\u003eSalaries\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e16.\u003cspan\u003e \u003c\/span\u003eIncome from salary\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e17.\u003cspan\u003e \u003c\/span\u003ePerquisite\u003cspan\u003e 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