Publication Date
MAY 2026
CA Ankita Bothra’s Income Tax Act, 2025, presented as Made Income Tax Easy, is India’s first comprehensive simplified guide to the newly enacted Income Tax Act, 2025. Spanning 322 pages, the volume systematically covers the entire Act while integrating references to the relevant Rules and prescribed Forms at the appropriate provisions, enabling readers to navigate the legislation with clarity and confidence.
Designed to bridge the gap between statutory language and practical understanding, the book transforms complex legal provisions into an accessible, reader-friendly format without compromising technical accuracy. The text follows a structured presentation that allows students, professionals and practitioners to quickly understand the scope, applicability and compliance requirements of each provision while seamlessly connecting them with the corresponding Rules and Forms.
Authored by CA Ankita Bothra, the work serves both as a learning companion for students of taxation and as a practical desk reference for Chartered Accountants, Tax Practitioners, Advocates, Finance Professionals and compliance teams. Whether used for academic preparation, professional practice or day-to-day tax research, the book provides a simplified yet comprehensive pathway to mastering the Income Tax Act, 2025.
Combining statutory coverage, practical usability and simplified explanations in a single volume, Made Income Tax Easy establishes itself as an indispensable reference for anyone seeking a clear and structured understanding of India’s new direct tax framework.
Book Details
Title: Made Income Tax Easy – Income Tax Act, 2025
• Author: CA Ankita Bothra
• Total Pages: 322
• MRP: ₹1,299/-
• Special Offer Price: ₹1099/- (Including Postal Charges)
Index
| B.—Special provisions relating to tax on capital gains | 196-198 | |
| C —New tax regime | 199-205 | |
| D.—Special provisions relating to minimum alternate tax and alternate minimum tax | 206 | |
| E.—Special provisions relating to non-residents and foreign companies | 207-220 | |
| F—Special provisions relating to pass-through entities | 221-224 | |
| G.—Special provisions relating to income of
shipping companies |
225-235 | |
| CHAPTER XIV: Tax Administration | 236-261 | |
| A.—Authorities, jurisdiction and functions | 236-245 | |
| B.-Powers | 246-261 | |
| CHAPTER XV- RETURN OF INCOME | 262-267 | |
| A- Allotment of Permanent Account Number | 262 | |
| B- Filing of Return of Income | 263-267 | |
| CHAPTER XVI – PROCEDURE FOR ASSESSMENT | 268-301 | |
| A- Procedure for Assessment | 268-291 | |
| B- Special Procedure for Assessment in Search Cases | 292-301 | |
| CHAPTER XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS | 302-355 | |
| A- Association of Persons, Firm, Hindu Undivided Family, etc. | 302-331 | |
| B- Special provisions for registered non-profit
organization |
332-355 | |
| CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS | 356-389 | |
| A- Appeals | 356-374 | |
| B- Special provisions for avoiding repetitive appeals | 375-376 | |
| C- Revision by the Principal Chief Commissioner
or Chief Commissioner or Principal Commissioner or Commissioner |
377-378 | |
| D- Alternate Dispute Resolutions | 379-389 | |
| CHAPTER XIX- COLLECTION AND RECOVERY OF TAX | 390-430 | |
| A. General | 390-391 | |
| B. Deduction and collection at source | 392-402 | |
| C. Advance payment of tax | 403-410 | |
| D. Collection and recovery | 411-422 | |
| E. Interest chargeable in certain cases | 423-426 | |
| F. Levy of Fee in Certain Cases | 427-430 | |
| CHAPTER XX- REFUNDS | 431-438 | |
| CHAPTER XXI- PENALTIES | 439-472 | |
| CHAPTER XXII- OFFENCES AND PROSECUTION | 473-498 | |
| CHAPTER XXIII- MISCELLANEOUS | 499-536 |
Sample Pages
Reviews
There are no reviews yet.