Which of the following are sources of income-tax law in India that must be studied for a sound…

The main sources of income-tax law in India are: (1) the Income-tax Act, 2025, which applies from 1 April 2026 and repealed the Income-tax Act, 1961 (section 536), read with the annual Finance Acts that prescribe the rates; (2) the Income-tax Rules, 2026, made by the Central Board of Direct Taxes under section 533 of the Act; (3) notifications, circulars and clarifications issued by the CBDT, including orders and instructions under section 239; and (4) judicial decisions of the Supreme Court and the High Courts interpreting the law. The Companies Act, 2013 (5) governs companies and is not a source of income-tax law, even though the Income-tax Act refers to it in places. Hence 1, 2, 3 and 4 only; every other option includes the Companies Act.