Bharat Direct Taxes Ready Reckoner By CA Arvind Tuli 3rd Edition April 2026

Bharat Direct Taxes Ready Reckoner Arvind Tuli Edition April 2026

Bharat Direct Taxes Ready Reckoner By CA Arvind Tuli Edition April 2026

Description

Content of the Book

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 –
1 – Sources of Law
2 – Basis of Charge
3 – Residential Status & Scope of Income
4 – Exempted Incomes
5 – Income under the Head Salary
6 – Income from House Property
7 – Capital Gains – Exemptions from Capital Gains
8 – Business & Profession
9 – Income from Other Sources
10 – Clubbing of Income
11 – Dividend Income
12 – Undisclosed Incomes
13 – Gifts, Perquisites & Virtual Digital Assets
14 – Set off or Carry Forward & Set off of losses
15A Deductions from Gross Total Income
15B Rebates and Relief
16 – Insurance & ULIP
17 – Agricultural Income & Partial Integration
18 – Assessment of Firms
19 – Assessment of AOP & BOI
20 – Assessment of HUF
21 – Total Income of Political Parties and Electoral Trusts: Schedule VIII (See Section 12 – ITA 2025)
22 – Assessment of Co-operative Societies
23 – Tax Regimes
24 – Taxability of Trusts and Non-Profit Organisations
25 – Assessment of Companies
26 – Return of Income
27 – Procedure for Assessment & Powers of Income Tax Authorities
28 – Appeals, Revisions and Alternate Dispute Resolutions
29 – Tax Audit
30 – Black Money Act
31 – Special Provisions: Taxation of Non-Residents
32 – Collection and Recovery of Tax
33 – Penalties and Prosecution
34 – Refunds
35 – Presumptive Income
36 – Mode of Payment in certain cases
37 – Miscellaneous Provisions
38 – Special Provisions Relating to Certain Persons
39 – Business Re-organisation
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