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Direct Tax Law & Practice 2025 Edition
Direct Tax Law & Practice 2025 Edition
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Direct Tax Law & Practice 2025 Edition
Part I
Direct Tax Laws
Chapter 1
Introduction [Sections 1 to 4] ·
Chapter 2
Scope of Total Income and Residential Status [Sections 5 to 9B]
Chapter 3
Incomes which do not Form Part of Total Income [Sections 10, 10AA and 11 to 13B]
Chapter 4
Computation of Total Income [Sections 14 & 14A] & Income under the Head “Salaries” [Sections 15 to 17]
Chapter 5
Income under the Head “Income from House Property” [Sections 22 to 27]
Chapter 6
Income under the Head “Profits and Gains of Business or Profession” [Sections 28 to 44DB]
Chapter 7
Income under the Head “Capital Gains” [Sections 45 to 55A]
Chapter 8
Chapter 9
Income under the Head “Income from Other Sources” [Sections 56 to 59]
Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income) [Sections 60 to 65]
Chapter 10
Chapter 11
Unexplained Cash Credits, Investments, Money, etc. [Sections 68 to 69D]
Set off or Carry Forward and Set off of Losses [Sections 70 to 80]
Chapter 12
Deductions to be Made in Computing Total Income [Sections 80A to 80U (Chapter VIA)]
Chapter 13
Agricultural Income and Its Tax Treatment [Sections 2(1A) and 10(1)]
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 Trusts [Sections 11 to 13]
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 [Sections 139 to 154]
Chapter 24
Search, Seizure & Survey and Special Procedure for Assessment of Search Cases [Sections 132, 132A, 132B, 133A, 153A to 153D]….
Chapter 25
Deduction and Collection of Tax at Source [Sections 190 to 206CA, i.e.,
Chapter 26
Advance Payment of Tax [Sections 207-211, 218 & 219]
Chapter 27
Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C,
234D, 234E, 234F, 234G,234H & 244A].
Chapter 28
Refunds [Sections 237 to 241 & 245]
Chapter 29
Appeals and Revision [Sections 246 to 264]
Chapter 30
Penalties and Prosecutions…
Chapter 31
Dispute Resolution Committee in Certain Cases [Section 245MA].
Chapter 32
Income Tax Authorities [Sections 116 to 119].
Chapter 33
Business Reorganisation.
Chapter 34
Concepts of Tax-planning and Specific Management Decisions…
Chapter 35
Specified Domestic Transactions and Provision of Transfer Pricing Applicable
to Such Transactions [Chapter X, Sections 92BA, 92, 92C, 92D, 92E & 92F]
Chapter 36
Liability in Special Cases [Chapter XV, Sections 159 to 179]
Chapter 37
Collection and Recovery of Tax [Sections 220 to 232].
Chapter 38
Miscellaneous Provisions
Part II International Taxation
Chapter 1
Taxation of Non-Residents with Special Reference to Chapters XII and XIIA of Income-tax Act
Chapter 2
Double Taxation Relief [Sections 90, 90A and 91]
Chapter 3
Special Provisions Relating to Avoidance of Tax and General Anti-Avoidance Rules (GAAR) (Transfer Pricing Provisions for International Transactions and Other Provisions relating to Avoidance of Tax) [Chapter X, Sections 92 to 92F, 93, 94A, 94B and 95 to 102]
Chapter 4
Advance Rulings [Sections 245N to 245V]
Chapter 5
Equalisation Levy [Chapter VIII of the Finance Act, 2016]
Chapter 6
Overview of Model tax Conventions
Chapter 7
Application and Interpretation of Tax Treaties.
Chapter 8
Fundamentals of Base Erosion and Profit Shifting
