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 -
- Chapter 39 - Advance Rulings
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