A.N. Aiyar's Indian Tax Laws 2025

A legal classic, trusted and relied upon for its accuracy, dependability, and detailed and valued case-law notes and comments. Containing full text of the Income-Tax Act, 1961 as amended by the Finance Act, 2025 with explanatory notes.

Key Features:

• Includes the complete text of the Act, along with explanatory notes on the amendments.
• Features short notes on select Supreme Court case law under the relevant sections, updated to reflect recent judgments.
• Summarizes the general principles laid down by the Supreme Court, providing insights into the interpretation of tax laws.
• Offers a chronological list of amendment acts, aiding in understanding the evolution of tax laws.
• Provides an organized arrangement of sections of the Income-tax Act, facilitating easy navigation.

This edition is designed to serve as a comprehensive reference for tax professionals, legal practitioners, and students seeking an in-depth understanding of Indian tax laws.