• Structure and essential clauses of commercial agreements
• MSME owners
blending legal provisions
It includes complete coverage of the 2022 syllabus
• Students and academicians specialising in labour and social security laws
Income Tax Act, 2025 As amended by The Finance Act, 2026 (Regular) CA (Dr. ) Mahesh P. Gour • Structure and essential clausesThis edition of The Income Tax Act, 2025, enacted as Act No. 30 of 2025 dated 21 8 2025 and effective from 01 04 2025, updated with all amendments introduced by The Finance Act, 2026 (Act 4 of 2026, dated 30 3 2026), serves as a comprehensive and dependable legal reference for students, tax professionals, advocates, accountants, corporate advisors, and candidates preparing for competitive and professional examinations. Published as a Bare Act with