Handbook to Direct Taxes (with free e-book access)

Description

About Handbook To DIRECT TAXES

DIVISION 1

AMENDMENTS AT A GLANCE

• Chapter 1              Direct Tax Amendments made by the Finance (No. 2) Act, 2025
• Chapter 2A           Rates of Tax for Assessment Year 2026-27
• Chapter 2B           Rates of Tax for Assessment Year 2025-26

DIVISION 2

LAW, PRACTICE & PROCEDURE

• Chapter 3              Residential Status
• Chapter 4              Provisions Relating to Non-Resident
• Chapter 5              International Tax Rates
• Chapter 6              Double Taxation Avoidance Agreements
• Chapter 7              List of Exempt Incomes
• Chapter 8              Income Computation Disclosure Standards (ICDS)
• Chapter 9              Business Deductions and Disallowances
• Chapter 10            Capital Gains
• Chapter 11            Set Off and Carry Forward of Losses
• Chapter 12            Minimum Alternate Tax
• Chapter 13            Transfer Pricing — Domestic & International
• Chapter 14            General Anti Avoidance Rule (GAAR)
• Chapter 15            Penalties & Prosecution
• Chapter 16            Prohibition on Cash Transactions
• Chapter 17            Deductions under Chapter VIA
• Chapter 18            Time Limit, Form & Fees for Filing an Appeal
• Chapter 19            Limitations
• Chapter 20            Tax Deduction/Collection at Source
• Chapter 21            Rates of Gold and Silver
• Chapter 22            Depreciation Rates as per Companies Act, 2013

DIVISION 3

FAQS & DEFINITIONS UNDER VARIOUS ENACTMENTS

• Chapter 23            Frequently Asked Questions (FAQs)
• Chapter 24            Definitions under selected enactments

DIVISION 4

SUPREME COURT & HIGH COURTS ON INCOME TAX

• Supreme Court & High Courts on Income Tax

DIVISION 5

A. Income-tax Act, 1961

B. Wealth-tax Act, 1957

C. Expenditure-tax Act, 1987

D. Banking Cash Transaction Tax

DIVISION 6

MODEL DEEDS

• Model Deeds

DIVISION 7

ALLIED LAWS REFERRED TO IN DIRECT TAXES ACTS/RULE

• Allied Laws Referred to in Direct Taxes Acts/Rules