TRANSITION REFERENCE COMBO for Direct Taxes – Comparative Study of Income-Tax Act & Rules [1961/1962 ? 2025/2026]—Finance Act 2026 Edition | Updated Till March 2026 | Set of 2 Books | 2026 Edition | Publication April 2026

ISBN No. 9789375610823, 9789375619581

No. of Pages 2744

TRANSITION REFERENCE COMBO for Direct Taxes—Comparative Study of Income-Tax Act & Rules [1961/1962 ? 2025/2026] places the complete operative text of both Acts and both sets of Rules in a word-for-word dual-column format, updated to Finance Act 2026 and all notifications up to 31st March 2026. Every deletion, modification, and new insertion is made instantly visible through typographically coded change mark-up; every provision—down to the sub-clause, proviso, and Explanation—is aligned to its precise counterpart; and all provisions with no legacy equivalent are compiled separately so no new legislative territory goes unnoticed. For practitioners advising, litigating, or complying across both regimes, this set is the complete transition reference—covering what has changed, what has been retained, and what is entirely new, across the full direct tax regulatory framework.

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