Income Tax Act 2025 is an authoritative and practitioner-oriented reference to India's re-enacted tax law. It provides the fully annotated text of the Act with comprehensive cross-references to the Income-tax Act 1961, ensuring clarity during the transition. Enriched with comparative tables, Select Committee insights, departmental FAQs, allied laws, and judicially recognised terms, the book offers both depth and precision. With structured section-wise commentary, annotations, and a detailed index, it is an indispensable resource for professionals, corporates, judiciary, researchers, and students.