Direct Tax Manual (set of 3 volumes) 2026 Edition

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Title: Direct Taxes Manual

Contains :

  • Income Tax Act, 2026 (as amended)
  • Allied Acts

Also contains :

  • Departmental views (containing Gist of CBDT Circulars)
  • Gist of Supreme Court Rulings
  • Finance Act, 2026

Edition: 34th Edition, 2026

Book: Set of 3 Volumes

Publisher : Bharat Law House

Description

Chapter Topic Page No.
Volume 1
THE INCOME-TAX ACT, 2025
1. PRELIMINARY 3
2. BASIS OF CHARGE 37
3. INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 27
4. COMPUTATION OF TOTAL INCOME 59
5. INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE 217
6. AGGREGATION OF INCOME 222
7. SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES 226
8. DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 242
9. REBATES AND RELIEFS 256
10. SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 292
11. GENERAL ANTI-AVOIDANCE RULE 317
12. MODE OF PAYMENT IN CERTAIN CASES, ETC. 323
13. DETERMINATION OF TAX IN SPECIAL CASES 328
14. TAX ADMINISTRATION 400
15. RETURN OF INCOME 428
16. PROCEDURE FOR ASSESSMENT 447
17. SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS 503
18. APPEALS, REVISIONS AND ALTERNATE
DISPUTE RESOLUTIONS
555
19. COLLECTION AND RECOVERY OF TAX 590
20. REFUNDS 684
21. PENALTIES 691
22. OFFENCES AND PROSECUTION 712
23. MISCELLANEOUS 727
Volume 2
INCOME TAX & ALLIED RULES
1. The Income-tax Rules, 2026 1.1
2. The Income-tax Rules, 1962 2.1
3. The Income-tax (Certificate Proceedings) Rules, 1962 3.1
4. The Income-tax (Appellate Tribunal) Rules, 1963 4.1
5. Income-tax (Dispute Resolution Panel) Rules, 2009 5.1
6. The Income-tax Settlement Commission (Procedure) Rules, 1997 6.1
7. The Authority for Advance Rulings (Procedure) Rules, 1996 7.1
8. Equalisation Levy Rules, 2016 8.1
9. Reverse Mortgage Scheme, 2008 9.1
10. Capital Gains Accounts Scheme, 1988 10.1
11. Bank Term Deposit Scheme, 2006 11.1
12. National Pension Scheme Tier II – Tax Saver Scheme, 2020 12.1
13. Faceless jurisdiction of Income-tax Authorities Scheme, 2022 13.1
14. e-Verification Scheme, 2021 14.1
15. e-Assessment of Income Escaping Assessment Scheme, 2022 15.1
16. Faceless Inquiry or Valuation Scheme, 2022 16.1
17. Centralised Processing of Returns Scheme, 2011 17.1
18. Faceless Assessment Scheme, 2019 18.1
19. e-Settlement Scheme, 2021 19.1
20. e-Dispute Resolution Scheme, 2022 20.1
21. E-advance Rulings Scheme, 2022 21.1
22. e-Appeals Scheme, 2023 22.1
23. Faceless Appeal Scheme, 2021 23.1
24. Faceless Penalty Scheme, 2021 24.1
25. Guidelines for Compounding of Offences under section 279(2) 25.1
26. Securities Transaction Tax Rules, 2004 26.1
27. Commodities Transaction Tax Rules, 20134 27.1
28. Prohibition of Benami Property Transaction Rules, 2016 28.1
29. Equalisation Levy Rules, 2016 29.1
30. Centralised Processing of Equalisation Levy Statement Scheme, 2023 30.1
31. Limited Liability Partnership Rules, 2009 31.1
32. Income Computation and Disclosure Standards 32.1
Volume 3
1. Interpretation of Taxing Statutes
2. General Principles of Interpretation

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