About the Book: Master Guide to Income-tax Act is a comprehensive and updated reference that offers an in-depth analysis of the Indian Income-tax Act as amended by the Finance Act 2025. It integrates landmark judicial rulings, government notifications, and CBDT circulars with clear explanations and practical illustrations, making it an essential resource for tax professionals. With expert commentary on core principles and advanced topics like the new presumptive tax scheme and Virtual Digital Assets, this guide upholds Taxmann’s reputation for accuracy and authoritative tax law insights.