Handbook to Direct Taxes

A Procedural guide of "Do It Yourself" containing the law, practice and procedure on income tax - with Amendments at a Glance, case-law, including transfer pricing and taxation of non-residents.

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 CBDT CIRCULARS & GOVERNMENT NOTIFICATIONS
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