Handbook to Direct Taxes

About Bharat’s Handbook to Direct Taxes
DIVISION 1
AMENDMENTS AT A GLANCE
Chapter 1Direct Tax Amendments made by the Finance Act, 2023
Chapter 1A Bird’s Eye View of the Finance Act, 2023
for Resident Salaried Employee
Chapter 2Rates of Tax for Assessment Year 2024-25
DIVISION 2
LAW, PRACTICE & PROCEDURE
Chapter 3Residential Status
Chapter 4Provisions Relating to Non-Resident
Chapter 5International Tax Rates
Chapter 6Double Taxation Avoidance Agreements
Chapter 7List of Exempt Incomes
Chapter 8Income Computation Disclosure Standards (ICDS)
Chapter 9Business Deductions and Disallowances
Chapter 10Capital Gains
Chapter 11Set Off and Carry Forward of Losses
Chapter 12Minimum Alternate Tax
Chapter 13Transfer Pricing — Domestic & International
Chapter 14General Anti Avoidance Rule (GAAR)
Chapter 15Penalties & Prosecution
Chapter 16Prohibition on Cash Transactions
Chapter 17Deductions under Chapter VIA
Chapter 18Time Limit, Form & Fees for Filing an Appeal
Chapter 19Limitations
Chapter 20Tax Deduction at Source
Chapter 21Rates of Gold and Silver
Chapter 22Depreciation Rates as per Companies Act, 2013
DIVISION 3
FAQS & DEFINITIONS UNDER VARIOUS ENACTMENTS
Chapter 23Frequently Asked Questions (FAQs)
Chapter 24Definitions 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