Handbook To Direct Taxes

DIVISION 1 - AMENDMENTS AT A GLANCE
Chapter 1 - Direct Tax Amendments made by the Finance Act, 2023
Chapter 1A - Bird's Eye View of the Finance Act, 2023
for Resident Salaried Employee
Chapter 2 - Rates of Tax for Assessment Year 2024-25

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 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 various 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/RULES
Allied Laws Referred to in Direct Taxes Acts/Rules