Taxmann's Income-Tax Act 2025 | Income-Tax Act 1961 | Companies Act 2013 | CGST Act 2017 [Bare Act without Comments | AIBE] – Complete Arrangement of Sections for Four Acts in One Volume

Income-Tax Act 2025 | Income-Tax Act 1961 | Companies Act 2013 | CGST Act 2017 [Bare Act without Comments] by Taxmann for the All India Bar Examination (AIBE) is the 2026 Edition. What it contains is stated on its own cover, under the word Covering: the Arrangement of Sections. Four Acts, four Divisions, 2,144 section entries set out by number and marginal heading under 96 Chapters, with 40 Schedules listed by title, in 97 printed pages. The edition is published for the AIBE-XXII (22) cycle, whose paper is set for 29th November 2026. This is a finding aid and not a reproduction of the four Acts. The statutory text is not printed here, and neither are the sub-sections, the provisos or the Schedule contents. What is printed is the map: for any of the four Acts, which Chapter a subject falls in, which section number carries it, and what that section is headed. Locating the provision is the step before reading it, and it is the step this volume is built for. Taxmann publishes the full text of each of these four Acts separately. The Income-Tax Act 2025 is new to this edition. The previous edition of this volume carried three Acts; this one carries four, and the 2025 Act leads as Division One, ahead of the 1961 Act. The 2025 Act's own closing section, 536, is headed Repeal and savings. Both are printed in full as arrangements, which is the point: a candidate working through a taxation question can see the 2025 Act's 536 sections and the 1961 Act's numbering side by side in one book rather than holding two. The most recent change recorded anywhere in the volume is the Finance Act 2026, which omitted two sections of the 2025 Act with effect from 1st April 2026. Printed without notes, comments, annotations or commentary, the volume is in the form the Bar Council of India permits candidates to carry into the AIBE examination hall. The book makes one editorial insertion and discloses it: an asterisk on printed page 3.17 against the Chapter XXI heading of the Companies Act 2013, with the line “Heading is provided by Editor” at the foot of the page. It is a disclosure that the Chapter has no statutory heading of its own, not a comment on the law. The AIBE paper sets 100 questions in 3 hours 30 minutes, a little over two minutes a question. Taxation Law carries 4 marks and Company Law 2, so this single volume covers two syllabus heads and 6 of the 100 marks. It sits in the Advanced Score Combo and not in the Essentials Score Combo. The four Divisions are as follows: Division One — Income-Tax Act 2025. 23 Chapters, 537 section entries covering sections 1 to 536 together with section 354A, and 16 Schedules listed by title. Division Two — Income-Tax Act 1961. 23 Chapters, 894 section entries, of which 602 are lettered sections, and 14 Schedules listed by title. Division Three — Companies Act 2013. 29 Chapters, 523 section entries covering sections 1 to 470 together with 53 lettered sections, and 7 Schedules listed by title. Division Four — Central Goods and Services Tax Act 2017. 21 Chapters, 190 section entries covering sections 1 to 174 together with 16 lettered sections, and 3 Schedules listed by title. This book is intended for the following audience: AIBE-XXII (22) Candidates—who sit the paper on 29th November 2026 and need to reach a taxation or company law provision fast on two heads worth 6 of the 100 marks Commercial and Tax-side Juniors—who work across the Income-tax Act, the Companies Act and the CGST Act and want one desk list rather than four contents pages Final-year Law Students—taking taxation law and company law papers, where the first task in any question is locating the right section Candidates Moving Between the 1961 and 2025 Acts—who need to see what the new Act calls a subject the old Act numbered differently Coaching Institutes and Law Libraries—stocking a single compact volume that opens four statutes for the AIBE cycle The Present Publication is the 2026 Edition, carrying the Arrangement of Sections for the Income-Tax Act 2025, the Income-Tax Act 1961, the Companies Act 2013 and the Central Goods and Services Tax Act 2017, published in Taxmann's Bare Act without Comments series for the AIBE, with the following noteworthy features: [Arrangement of Sections Only] The volume prints section numbers and their marginal headings under their Chapters. It does not print the statutory text of the four Acts, and its cover says so [Permitted Form] Printed without notes, comments, annotations or commentary, in the form the Bar Council of India permits candidates to carry into the examination hall [Income-Tax Act 2025 Added] New to this edition and placed first, with all 23 Chapters, all 536 numbered sections, section 354A and 16 Schedules listed [Both Income-tax Acts in One Volume] The 2025 Act and the 1961 Act are carried as separate Divisions, so the old and new numbering can be worked side by side [Four Acts, Two Syllabus Heads] Taxation Law at 4 marks and Company Law at 2 marks, with all four Acts' section lists in one book of 97 pages [Omissions Kept in Place] 150 entries are marked omitted rather than dropped, so a section number that no longer exists is still findable—among them the 39 Companies Act sections taken out by the Insolvency and Bankruptcy Code 2016 with effect from 15th November 2016 [Amending Instrument Named] Every omitted entry but one names the Act that removed it and the date it took effect, the most recent being the Finance Act 2026 from 1st April 2026; section 186 of the 1961 Act is the exception and is printed as a bare omission on page 2.27 [Running Heads] Arrangement of Sections runs as a head on 93 of the 97 pages, with the four Division openings carrying the display heading instead [Division Page Numbering] Pages are numbered by Division as 1.3 to 1.28, 2.3 to 2.41, 3.3 to 3.26 and 4.3 to 4.10, so a reference carries its Act with it The structure of the book is as follows: A single contents page lists the four Divisions and the page each Arrangement of Sections begins on Each Division opens with a half-title naming its Act, then the Arrangement of Sections itself Entries run in section-number order under their Chapter and Part headings, with sub-headings reproduced where the Act carries them Lettered sections sit in sequence with the numbered ones, so 5A follows 5 and 148A follows 148 Omitted sections keep their number and carry the omitting Act and its effective date in square brackets, 150 of them in all One further entry, section 281A of the 1961 Act, is marked repealed rather than omitted, by the Benami Transactions (Prohibition) Act 1988 from 19th May 1988 Three further entries in the Income-tax Act 1961 are printed as ranges — 81 to 85C, 95 to 103 and 280A to 280X — where a block of sections was omitted together Schedules are listed at the end of each Division by number and title The volume ends with Schedule III of the CGST Act 2017 on printed page 4.10 Read more