Direct Taxes Law & Practice

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