QRN-1 – Comparative Table 1
– Income Tax Act 2025 = Income Tax Act 1961 –
– Comparative Table 2
– Income Tax Act 1961 = Income Tax Act 2025 –
QRN-2 – Computing Tax for Tax Year 2026-27 (ITA 2025 – First Tax Year) –
QRN-3 – Computing Tax for AY 2026-27 [PY 2025-26] –
QRN-4 – Rates, Forms and Dates of TDS & TCS –
QRN-5 – Rates of Income Tax for Special Incomes of Non-Resident –
QRN-6 – Rates of Direct Tax for Last Ten Years –
QRN-7 – Tax Obligations with Dates and Forms –
QRN-8 – Reports and Certificates from an Accountant –
QRN-9 – Depreciation Table –
QRN-10 – Gold & Silver Rates (2001–2026) and Cost Inflation Index –
QRN-11 – Essential Websites for Tax Practitioners –
Chapter 1 – Sources of Law –
Chapter 2 – Basis of Charge –
Chapter 3 – Residential Status & Scope of Income –
Chapter 4 – Exempted Incomes –
Chapter 5 – Income under the Head Salary –
Chapter 6 – Income from House Property –
Chapter 7 – Capital Gains – Exemptions from Capital Gains –
Chapter 8 – Business & Profession –
Chapter 9 – Income from Other Sources –
Chapter 10 – Clubbing of Income –
Chapter 11 – Dividend Income –
Chapter 12 – Undisclosed Incomes –
Chapter 13 – Gifts, Perquisites & Virtual Digital Assets –
Chapter 14 – Set off or Carry Forward & Set off of losses –
Chapter 15A Deductions from Gross Total Income –
Chapter 15B Rebates and Relief –
Chapter 16 – Insurance & ULIP –
Chapter 17 – Agricultural Income & Partial Integration –
Chapter 18 – Assessment of Firms –
Chapter 19 – Assessment of AOP & BOI –
Chapter 20 – Assessment of HUF –
Chapter 21 – Total Income of Political Parties and Electoral Trusts: Schedule VIII (See Section 12 – ITA 2025) –
Chapter 22 – Assessment of Co-operative Societies –
Chapter 23 – Tax Regimes –
Chapter 24 – Taxability of Trusts and Non-Profit Organisations –
Chapter 25 – Assessment of Companies –
Chapter 26 – Return of Income –
Chapter 27 – Procedure for Assessment & Powers of Income Tax Authorities
Chapter 28 – Appeals, Revisions and Alternate Dispute Resolutions –
Chapter 29 – Tax Audit –
Chapter 30 – Black Money Act –
Chapter 31 – Special Provisions: Taxation of Non-Residents –
Chapter 32 – Collection and Recovery of Tax –
Chapter 33 – Penalties and Prosecution –
Chapter 34 – Refunds –
Chapter 35 – Presumptive Income –
Chapter 36 – Mode of Payment in certain cases –
Chapter 37 – Miscellaneous Provisions –
Chapter 38 – Special Provisions Relating to Certain Persons –
Chapter 39 – Business Re-organisation –
Chapter 40 – Special Provisions –
Schedule II – See section 11 – ITA 2025 –
Schedule III – See section 11 – ITA 2025 –
Schedule IV – See section 11 – ITA 2025 –
Schedule V – See section 11 – ITA 2025 –
Schedule VI – See section 11 – ITA 2025 –
Tax Tables
Note on Tax Calculation Tools –
Tax Table: 1.1 to 1.12: – Individual, HUF and AOP: TY: 2026-27 (Tax Regime u/s 202 [115BAC(1A)]) –
Tax Table: 2.1 to 2.11: – Individual, HUF and AOP: AY: 2025-26 (Tax Regime u/s 202 [115BAC(1A)]) –
Tax Table: 1.1 to 1.12: – Individual, HUF and AOP: AY: 2026-27 (Tax Regime u/s 115BAC(1A) –
Tax Table: 2.1 to 2.11: – Individual, HUF and AOP: AY: 2025-26 (Tax Regime u/s 115BAC(1A) –
Tax Table: 3.1 to 3.11: – |
