Garg’s Income Tax Ready Reckoner Edition April 2026
Garg’s Income Tax Ready Reckoner Edition April 2026
Contents of the Book is as follows
Part – A
- Tax Rates
- Budget at Glance
- Tax Saving Investment Schemes for A.Y. 2026 – 2027
- Tax Obligations with Prescribed Forms
- Residential Status
- Income which do not Form Part of Total Income
- Income of Other Persons Included in Assessee’s Total Income
- Deductions Under Chapter VI A
- Miscellaneous
- Income of Trusts Charitable and Religious Trusts Electoral Trust ⁃ Private Trusts ⁃ Oral Trusts ⁃ Securitisation Trusts ⁃ Business Trusts
- Return of Income
- Assessment Procedure
- Special Procedure for Assessment of Search Cases
- Advance Tax
- Penalties
- Offences and Prosecutions
- Appeals and Revisions
- Special provisions relating to Avoidance of tax
- Refunds
- Interest Payable and Receivable by Assessee
- Mode of Acceptance, Payments or Repayments of Deposits
- lncome Tax on Agricultural Income
- Settlement of Cases
- Dispute Resolution Committee in Certain Cases
- Advance Rulings
- Income from House Property
- Profits and Gains of Business of Profession
- lncome Computation and Disclosure Standards (ICDS)
- Capital Gains
- Income from Other Sources
- Income from Salaries
- ⁃ Dearness Allowance, Commission, Bonus
- ⁃ Allowance Fully Exempt from Tax
- ⁃ Partially Exempt From tax
- ⁃ House Rent Allowance
- – Standard deduction u/s 16(ia)
- ⁃ Entertainment Allowance
- ⁃ Fully Taxable Allowances
- ⁃ Leave Salarv
- – Gratuity
- ⁃ Relief u/s 89
- – Pension
- ⁃ Compensation on retrenchment and Voluntary Retirement
- – Provident Fund
- ⁃ Superannuation Fund Perquisites
- ⁃ Valuation of Perquisites
- ⁃ Leave Travel Concession (LTC)
- ⁃ Deductions from Salaries
- ⁃ Rebate from tax
- ⁃ Incomes not included under Salaries
- Income Tax on Partnership Firms
- – Partnership Firms
- – Tables for Income-tax on Partnership firms
- Limited Liability Partnership
- Income Tax on Co-operative Societies
- ⁃ Co-operative Societies
- – Table for Co-operative Societies
- Income Tax on Companies
- – Tax Table for Domestic Companies
- Special provision relating to income of shipping Companies
- Securities Transaction Tax
- Commodities Transaction tax
- Search & Seizure
Part – B
- Rates of Last 8 Years
- Set off Carry Forward
- TDS/TCS
- Tax Rates Under Double Taxation Avoidance Agreement
- Depreciation
- Referencer
- Rates of Gold & Silver
Part – C
- Residential Status
- Exemptions
- Deductions to be made in computing total income
- Income of Other Persons Included in Assessee’s total Income
- Income of Trusts
- Return of Income
- Procedure for Assessment
- Special procedure for assessment of search Cases
- Advance Payment of Tax
- Interest payable and receivable by the Assessee
- Penalties as per Income-tax Act, 2025
- Offences and Prosecution as per Income Act, 2025
- Income from House Property
- Business or Profession
- Income From Capital Gains
- Income From Other Sources
- Salary Taxation
- Tax Deduction at Source
- Set off and carry forward of losses
- Aggregation of Income
- Mode of acceptance, payments or repayments of deposits in certain cases.
- Foreign Assets of Small Taxpayers- Disclosure Scheme , 2026
Dinesh Chandra Garg
48 Items