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 Home > TAX > Accounting Professionals > Income Tax > 3rd Edition, 2026 |
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This book is a practical and user-friendly guide to direct taxation, updated as per the Finance Act, 2026 for the Tax Year and Assessment Year 2026-2027. Authored by CA. Arvind Tuli and CA. Neeraj Jain, it focuses on simplifying tax provisions and integrating them with effective tax planning strategies. The book is designed to provide clarity on the new tax regime, amendments, and the impact of Income-tax Rules, 2026, making it an essential resource for quick reference and practical application in taxation.
Key Features:
This book is highly beneficial for Chartered Accountants, tax consultants, and financial professionals who need a quick and reliable reference for tax planning and compliance. It is also ideal for CA, CS, and CMA students preparing for professional examinations, as well as law students specializing in taxation law.
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 -
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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: - &nb
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