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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 |





