Direct Taxes Law & Practice

• Division A – Analysis of amendments made by The Finance Act, 2026
• Division B – Important Case Laws
• Division C – CBDT Circulars & Government Notifications

Part 2

• Direct Taxes — Laws & Practice
• Chapter 1 – Preliminary
• Chapter 2 – Basis of Charge
• Chapter 3 – Incomes which do not Form Part of Total Income
• Chapter 4 – Computation of Total Income and Income under the Head “Salaries”
• Chapter 5 – Income under the Head “Income from House Property”
• Chapter 6 – Income under the Head “Profits and Gains of Business or Profession”
• Chapter 7 – Income under the Head “Capital Gains”
• Chapter 8 – Income under the Head “Income from other Sources”
• Chapter 9 – Income of Other Persons included in Total Income of Assessee
• Chapter 10 – Aggregation of Income – Unexplained Credits, Unexplained Investment Etc.
• Chapter 11 – Set Off or Carry Forward and Set Off of Losses
• Chapter 12 – Deductions to be Made in Computing Total Income
• Chapter 13 – Agricultural Income and Its Tax Treatment
• Chapter 14 – Assessment of Individuals
• Chapter 15 – Assessment of Hindu Undivided Family
• Chapter 16 – Assessment of Firms (including LLP)
• Chapter 17 – Assessment of Association of Persons
• Chapter 18 – Assessment of Co-operative Societies
• Chapter 19 – Assessment of Non-Profit Organization
• Chapter 20 – Taxation of Mutual Associations
• Chapter 21 – Assessment of Companies
• Chapter 22 – Tonnage Tax Scheme
• Chapter 23 – Return of Income and Procedure of Assessment
• Chapter 24 – Search, Seizure & Survey and Special Procedure for Assessment of Search Cases
• Chapter 25 – Deduction and Collection of Tax at Source
• Chapter 26 – Advance Payment of Tax
• Chapter 27 – Interest and Fee Payable
• Chapter 28 – Refunds
• Chapter 29 – Appeals, Revisions and Alternate Dispute Resolutions
• Chapter 30 – Penalties, Offences and Prosecution
• Chapter 31 – Income Tax Authorities
• Chapter 32 – Special Provisions Relating to Certain Persons

Legal Representative, Agent, Executors Etc.

• Chapter 33 – Collection and Recovery of Tax
• Chapter 34 – Mode of Payment in Certain Cases etc.
• Chapter 35 – Double Taxation Relief
• Chapter 36 – Special Provisions Relating to Avoidance of Tax (Transfer Pricing Provisions for International Transactions)
• Chapter 37 – General Anti-Avoidance Rule (GAAR)
• Chapter 38 – Special Provisions Relating to Non-Residents and Foreign Companies
• Chapter 39 – Advance Rulings