Direct Taxes Manual (In 3 Volumes), 34th Edition (2026), is a comprehensive and authoritative compendium on direct tax laws in India. Updated in line with the Finance Act, 2026, this three-volume set consolidates the Income Tax Act, 2026 along with allied Acts, Rules, and procedural guidance. It is designed to provide a complete reference on substantive law, compliance framework, and practical application, making it an indispensable resource for tax professionals and legal practitioners.

Key Features :

Complete and updated text of the Income Tax Act, 2026 along with relevant Allied Acts
Incorporates amendments introduced by the Finance Act, 2026 with clarity
Volume-wise structured approach covering law, rules, and practical procedures
Digest of CBDT Circulars presenting departmental interpretations and positions
Concise summaries of landmark Supreme Court rulings for quick reference
Detailed coverage of Income Tax Rules, 2026 with FAQs and guidance on statutory forms
Inclusion of allied rules and emerging compliance mechanisms like faceless and e-schemes
Dedicated procedural guide (“Do It Yourself”) for step-by-step compliance and practice
Coverage of advanced topics including transfer pricing and taxation of non-residents
“Amendments at a Glance” for quick tracking of legislative changes