Part 1

Division A      Analysis of amendments made by The Finance Act, 2026   

Division B       Important Case Laws                                                             

Division C      CBDT Circulars & Government Notifications                      

Part 2

Direct Taxes — Laws & Practice

Chapter 1       Preliminary                                                                             

Chapter 2       Basis of Charge                                                                      

Chapter 3       Incomes which do not Form Part of Total Income                

Chapter 4       Computation of Total Income and Income under the Head “Salaries”         

Chapter 5       Income under the Head “Income from House Property”      

Chapter 6       Income under the Head “Profits and Gains of Business or Profession”       

Chapter 7       Income under the Head “Capital Gains”                               

Chapter 8       Income under the Head “Income from other Sources”         

Chapter 9       Income of Other Persons included in Total Income of Assessee      

Chapter 10     Aggregation of Income – Unexplained Credits, Unexplained Investment Etc.       

Chapter 11     Set Off or Carry Forward and Set Off of Losses                 

Chapter 12     Deductions to be Made in Computing Total Income            

Chapter 13     Agricultural Income and Its Tax Treatment                          

Chapter 14     Assessment of Individuals                                                     

Chapter 15     Assessment of Hindu Undivided Family                              

Chapter 16     Assessment of Firms (including LLP)                                   

Chapter 17     Assessment of Association of Persons                                  

Chapter 18     Assessment of Co-operative Societies                                   

Chapter 19     Assessment of Non-Profit Organization                                

Chapter 20     Taxation of Mutual Associations                                           

Chapter 21     Assessment of Companies                                                     

Chapter 22     Tonnage Tax Scheme                                                             

Chapter 23     Return of Income and Procedure of Assessment                  

Chapter 24     Search, Seizure & Survey and Special Procedure
for Assessment of Search Cases                                            

Chapter 25     Deduction and Collection of Tax at Source                          

Chapter 26     Advance Payment of Tax                                                      

Chapter 27     Interest and Fee Payable                                                        

Chapter 28     Refunds                                                                                 

Chapter 29     Appeals, Revisions and Alternate Dispute Resolutions        

Chapter 30     Penalties, Offences and Prosecution                                     

Chapter 31     Income Tax Authorities                                                         

Chapter 32     Special Provisions Relating to Certain Persons –
Legal Representative, Agent, Executors Etc.                        

Chapter 33     Collection and Recovery of Tax                                            

Chapter 34     Mode of Payment in Certain Cases etc.                                

Chapter 35     Double Taxation Relief                                                          

Chapter 36     Special Provisions Relating to Avoidance of Tax (Transfer Pricing Provisions for International Transactions)                                                                          

Chapter 37     General Anti-Avoidance Rule (GAAR)                                

Chapter 38     Special Provisions Relating to Non-Residents and Foreign Companies