• Reference to CBDT circulars and notifications for practical clarity
making it ideal for examination reference and legal study
It also specifies the rights
• Discussion on penalties
It incorporates all amendments
Personal Income Tax (E-Book) 9789356037649 • Reference to CBDT circularsThis 20th Edition (2025) of Personal Income Tax by CA G. Sekar, B. Com., FCA, is fully updated as amended by the Finance Act, 2025 for the Financial Year 20252026. Written in a simplified manner, it serves as a practical and reliable guide for individuals, tax professionals, and students seeking a clear understanding of personal taxation under Indian law. The book presents the provisions of the Income Tax Act, 1961, relevant to individuals, in a