Bharat’s Handbook to Direct Taxes – Amended by Finance (No.2) Act 2024

About Handbook To DIRECT TAXES

DIVISION 1
AMENDMENTS AT A GLANCE
Chapter 1 Direct Tax Amendments made by the Finance (No. 2) Act, 2024
Chapter 2A Rates of Tax for Assessment Year 2024-25
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