Handbook To DIRECT TAXES

About Handbook To DIRECT TAXES

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