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Direct Tax Ready Reckoner for AY 2026-27 as Per Income Tax Act 1961
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| Book Details | |
| Title | Direct Tax Ready Reckoner for AY 2026-27 as Per Income Tax Act 1961 |
| ISBN | 9789378337109 |
| Edition | 27th, 2026 |
| Pages | 1056 |
| Authors | Dr. Girish Ahuja CA (Adv.) Rahul Aggarwal |
| Publisher | Commercial Law Publishers |
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Description
Direct Tax Ready Reckoner – AY 2026–27 (27th Edition, 2026) is a comprehensive and practical guide for quick reference and efficient tax computation under Indian direct tax laws. Authored by Dr. Girish Ahuja and CA (Adv.) Rahul Aggarwal, and published by Commercial Law Publishers, this book is widely trusted by tax professionals and students.
With 1056 pages of structured and easy-to-navigate content, the book provides assessment year-wise tax rates, deductions, exemptions, computation tables, and practical illustrations, enabling quick decision-making and accurate tax planning for AY 2026–27.
This publication is an essential tool for chartered accountants, tax consultants, advocates, finance professionals, academicians, and students involved in income tax compliance, return filing, and advisory services.
📘 Key Features:
- Ready reference for AY 2026–27 direct tax computations
- Includes tax rates, deductions, exemptions & practical tables
- Designed for quick access and practical application
- Authored by leading experts in taxation
🎉 Limited-Period Offer: Flat 35% Discount with Free Shipping
| CHAPTER | CONTENT | PAGE NO |
| DIVISION 1 | Compact Referencer | |
| Chapter 1 | Amendments brought in the Income-Tax Act by The Finance Bill, 2026 | 1 |
| Chapter 2 | Rates of Taxation | 23 |
| Chapter 3 | Direct Tax Rates for Last Ten Assessment Years | 24 |
| Chapter 4 | Cost Inflation Index & Exemptions Available in Computation of Capital Gain | 35 |
| Chapter 5 | Deductions to be made in Computing Total Income | 40 |
| Chapter 6 | Salient Features of Assessment of a Firm including LLP | 46 |
| Chapter 7 | Tax Deduction/Collection at Source (TDS) | 52 |
| Chapter 8 | Special rates of Income Tax applicable to Non-Residents | 74 |
| Chapter 9 | Withholding Tax Rates Applicable in the Treaties that India has entered into with Various Countries |
76 |
| Chapter 10 | Tax rates as per IT Act vis a vis Tax Treaties | 83 |
| Chapter 11 | Time Limit, Form & Fees for Filing an Appeal | 94 |
| Chapter 12 | Investment Planner | 95 |
| Chapter 13 | Interest Accrued on Certain Certificates | 110 |
| Chapter 14 | Time limit for issuing different income-tax notices and completion of the assessment | 117 |
| Chapter 15 | Prescribed Audit Reports under the Income-tax Rules/Act | 118 |
| Chapter 16 | Prescribed Reports/Certificates from an Accountant under section 288(2), Explanation | 119 |
| Chapter 17 | Depreciation Table (Rates of depreciation) | 121 |
| Chapter 18 | Depreciation Table (Appendix 1A) | 129 |
| Chapter 19 | Rates of Depreciation under Companies Act, 2013 | 131 |
| Chapter 20 | Gold & Silver Rates since 1-4-2001 | 139 |
| Chapter 21 | State Bank of India: Interest Rates w.e.f. 01.04.2025 for the purpose of computing perquisite valuation |
139 |
| Chapter 22 | Penalties & Prosecution | 144 |
| Chapter 23 | Residence in India for the purpose of the Income-tax Act | 161 |
| DIVISION 2 | Compact Referencer | |
| Chapter 1 | Introduction [Sections 1 to 4] | 165 |
| Chapter 2 | Scope of Total Income & Residential Status [Sections 5 to 9B] | 173 |
| Chapter 3 | Incomes which do not form part of Total Income [Sections 10, 10AA and 11 to 13A] | 188 |
| Chapter 4 | Heads of Income [Section 14] and Income under the Head “Salaries” | 205 |
| Chapter 5 | Income under the Head “Income from House Property” [Sections 22 to 27] | 252 |
| Chapter 6 | Income under the Head “Profits and Gains of Business or Profession” | 264 |
| Chapter 7 | Income under the Head “Capital Gains” [Sections 45 to 55A] | 336 |
| Chapter 8 | Income under the Head “Income from Other Sources” [Sections 56 to 59] | 414 |
| Chapter 9 | Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income) | 431 |
| Chapter 10 | Unexplained Cash Credits, Investments, Money, etc. [Sections 68 to 69D] | 437 |
| Chapter 11 | Set off or Carry Forward and Set off of Losses [Sections 70 to 80] | 453 |
| Chapter 12 | Deductions to be made in Computing Total Income | 468 |
| Chapter 13 | Agricultural Income & its Tax Treatment [Sections 2(1A) and 10(1)] | 509 |
| Chapter 14 | Computation of Tax Liability of Various Categories of Persons | 513 |
| Chapter 15 | Assessment of Trusts [Sections 11 to 13] | 568 |
| Chapter 16 | Return of Income and Procedure of Assessment [Sections 139 to 154] | 634 |
| Chapter 17 | Permanent Account Number and Aadhaar Number [Section 139A and 139AA] | 711 |
| Chapter 18 | Search, Seizure & Survey and Special Procedure for Assessment of Search Cases | 725 |
| Chapter 19 | Deduction and Collection of Tax at Source [Sections 190 to 206CA] | 749 |
| Chapter 20 | Advance Payment of Tax [Sections 207-211, 217 & 219] | 801 |
| Chapter 21 | Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C, ……………………… 807 234D, 234E, 234F, 234G,234H & 244A] |
807 |
| Chapter 22 | Refunds [Sections 237 to 241 & 245] | 831 |
| Chapter 23 | Penalties and Prosecutions | 837 |
| Chapter 24 | Appeals and Revision [Sections 246 to 268] | 875 |
| Chapter 25 | Miscellaneous Provisions | 900 |
| DIVISION 3 | Tables | 837 |
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| Publisher | Commercial |
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