Income Tax Mini Ready Reckoner

Description

CR-1 Important amendments brought in the Income-Tax Act by The Finance Act, 2025

CR-2 Rates of Taxation

CR-3 Direct Tax Rates for Last Ten Assessment Years

CR-4 Cost Inflation Index & Exemptions Available in Computation of Capital Gain

CR-5 Deductions to be made in Computing Total Income

CR-6 TDS & TCS at a glance

CR-7 Investment Planner

CR-8 Gold & Silver Rates since 1-4-2001

CR-9 State Bank of India: Interest Rates w.e.f. 01.04.2024 for the purpose of computing perquisite valuation

1. Introduction [Sections 1 to 4]
2. Scope of Total Income & Residential Status [Sections 5 to 9B]
3. Incomes which do not form part of Total Income [Sections 10, 10AA and 11 to 13A]
4. Heads of Income [Section 14] and Income under the Head “Salaries” [Sections 15 to 17]
5. Income under the Head “Income from House Property” [Sections 22 to 27]
6. Income under the Head “Profits and Gains of Business or Profession” [Sections 28 to 44D]
7. Income under the Head “Capital Gains” [Sections 45 to 55A]
8. Income under the Head “Income from Other Sources” [Sections 56 to 59]
9. Income of Other Persons included in Assessee’s Total Income (Clubbing of Income) [Sections 60 to 65]
10. Unexplained Cash Credits, Investments, Money, etc. [Sections 68 to 69D]
11. Set off or Carry Forward and Set off of Losses [Sections 70 to 80]
12. Deductions to be made in Computing Total Income [Sections 80A to 80U (Chapter VIA)]
13. Agricultural Income & its Tax Treatment [Sections 2(1A) and 10(1)]
14. Computation of Tax Liability of Various Categories of Persons
15. Return of Income and Procedure of Assessment [Sections 139 to 154]
16. Permanent Account Number and Aadhaar Number [Section 139A and 139AA]
17. Deduction and Collection of Tax at Source [Sections 190 to 206CA]
18. Advance Payment of Tax [Sections 207-211, 217 & 219]
19. Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G,234H & 244A]
20. Refunds [Sections 237 to 241 & 245]
21. Penalties
22. Appeals and Revision [Sections 246 to 268]
23. Miscellaneous Provisions