Commercial’s Personal INCOME TAX As Amended by The Finance Act, 2025

Author: G. Sekar

Edition: 20th Edition, 2025

Binding: Paperback

Commercial’s Personal Income Tax by G. Sekar is a comprehensive, exam-oriented textbook that provides in-depth analysis and explanation of the provisions governing personal income taxation in India. Tailored specifically for students of CA, CMA, CS, and other professional and academic courses, this 20th Edition incorporates all amendments introduced by the Finance Act, 2025, making it fully updated and highly relevant for the current assessment years.

Renowned for its clarity, conceptual strength, and practical approach, this book systematically explains various heads of income, tax computation, exemptions, deductions, and compliance provisions in a simplified and student-friendly format. With illustrative examples, solved problems, and self-assessment tools, it equips readers with the knowledge required for exams as well as practical tax applications.

Key Features:

✔ Covers Full Syllabus – Exhaustive coverage of income tax law as applicable for Assessment Year 2025-26.

✔ Updated with Finance Act, 2025 – Includes all recent amendments, circulars, notifications, and CBDT updates.

✔ Head-wise Explanation – Detailed discussion on Income from Salary, House Property, Business or Profession, Capital Gains, and Other Sources.

✔ Illustrative Approach – Step-by-step solved problems, examples, and numerical illustrations for better conceptual clarity.

✔ Self-Study Format – Features MCQs, short notes, and unsolved questions for self-assessment and exam preparation.

✔ Tax Planning Aspects – Highlights practical tax-saving tips and relevant judicial precedents.

Why Choose This Book?

• Trusted Author – Authored by G. Sekar, a highly respected faculty and tax expert known for his academic contributions and practical insights.

• Exam-Focused Content – Ideal for CA Inter, CMA, CS Executive, B.Com, M.Com, MBA, and other academic programs.

• Updated and Accurate – Ensures full compliance with the current Finance Act and CBDT guidelines.

• Easy to Understand – Designed with a logical flow and simplified language, making complex provisions accessible.

Who Should Read This Book?

• Students preparing for CA Inter, CS Executive, CMA Inter, and professional commerce exams.

• Academicians and faculties involved in teaching direct taxation.

• Individuals looking to understand personal tax planning and compliance.

• Tax Practitioners seeking a reliable and updated reference book.

• Corporate trainees and interns in finance, taxation, or audit departments.

Commercial’s Personal INCOME TAX by G. Sekar – 20th Edition, 2025 is the go-to guide for students and professionals who wish to master personal income taxation. With its exhaustive coverage, practical examples, and exam-oriented content, this book is an indispensable companion for both academic excellence and real-world tax practice. Now available at The BigBooks Store.