Name: Direct Tax Law &amp; Practice By Ravi Gupta
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Direct Tax Law & Practice By Ravi Gupta

Book Details
Title	Direct Tax Law & Practice By Ravi Gupta
ISBN	978-93-4777-980-0
Edition	18th edn., 2026
Pages	2048
Authors	Adv. (Dr.) Ravi Gupta CA (Dr.) Arun Ahuja
Publisher	Bharat Publishers

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Description

Direct Tax Law & Practice by Ravi Gupta – 18th Edition (2026) is a comprehensive and authoritative reference on Indian direct taxation laws. Authored by Adv. (Dr.) Ravi Gupta and CA (Dr.) Arun Ahuja, and published by Bharat Publishers, this updated edition provides an in-depth understanding of direct tax provisions with a practical approach.

With an extensive 2048 pages of detailed analysis, the book covers income tax provisions, tax computation, assessments, appeals, compliance requirements, amendments, and judicial interpretations. Its structured presentation makes complex taxation concepts easier to understand and apply in professional practice.

This publication is an essential resource for chartered accountants, advocates, tax practitioners, company secretaries, consultants, finance professionals, academicians, and students seeking a reliable guide for direct tax study, advisory, and litigation.

📘 Key Features:

Comprehensive coverage of Direct Tax Law & Practice
Updated with latest amendments and developments
Detailed explanations with practical approach
Suitable for professionals, students & tax practitioners

🎉 Limited-Period Offer: Flat 25% Discount with Free Shipping

Chapter Number	Description	Page Number
	Bharat?	5
	Foreword by Justice A.K. Sikri	7
	Preface to the Eighteenth Edition	9
	Detailed Contents	13
	Sectionwise Referencer	59
	Table of Cases	89
Part 1
Division A	Analysis of amendments made by The Finance Act, 2026	FA.1
Division B	Important Case Laws	CL.1
Division C	CBDT Circulars & Government Notifications	CN.1
Part 2	Direct Taxes — Laws & Practice
Chapter 1	Preliminary	1
Chapter 2	Basis of Charge	40
Chapter 3	Incomes which do not Form Part of Total Income	85
Chapter 4	Computation of Total Income and Income under the Head “Salaries”	135
Chapter 5	Income under the Head “Income from House Property”	208
Chapter 6	Income under the Head “Profits and Gains of Business or Profession”	223
Chapter 7	Income under the Head “Capital Gains”	371
Chapter 8	Income under the Head “Income from other Sources”	448
Chapter 9	Income of Other Persons included in Total Income of Assessee	472
Chapter 10	Aggregation of Income – Unexplained Credits, Unexplained Investment Etc.	481
Chapter 11	Set Off or Carry Forward and Set Off of Losses	497
Chapter 12	Deductions to be Made in Computing Total Income	520
Chapter 13	Agricultural Income and Its Tax Treatment	569
Chapter 14	Assessment of Individuals	583
Chapter 15	Assessment of Hindu Undivided Family	597
Chapter 16	Assessment of Firms (including LLP)	612
Chapter 17	Assessment of Association of Persons	628
Chapter 18	Assessment of Co-operative Societies	633
Chapter 19	Assessment of Non-Profit Organization	644
Chapter 20	Taxation of Mutual Associations	698
Chapter 21	Assessment of Companies	707
Chapter 22	Tonnage Tax Scheme	737
Chapter 23	Return of Income and Procedure of Assessment	754
Chapter 24	Search, Seizure & Survey and Special Procedure for Assessment of Search Cases	835
Chapter 25	Deduction and Collection of Tax at Source	867
Chapter 26	Advance Payment of Tax	958
Chapter 27	Interest and Fee Payable	965
Chapter 28	Refunds	980
Chapter 29	Appeals, Revisions and Alternate Dispute Resolutions	988
Chapter 30	Penalties, Offences and Prosecution	1041
Chapter 31	Income Tax Authorities	1079
Chapter 32	Special Provisions Relating to Certain Persons – Legal Representative, Agent, Executors Etc.	1091
Chapter 33	Collection and Recovery of Tax	1105
Chapter 34	Mode of Payment in Certain Cases etc.	1135
Chapter 35	Double Taxation Relief	1143
Chapter 36	Special Provisions Relating to Avoidance of Tax (Transfer Pricing Provisions for International Transactions)	1155
Chapter 37	General Anti-Avoidance Rule (GAAR)	1243
Chapter 38	Special Provisions Relating to Non-Residents and Foreign Companies	1253
Chapter 39	Advance Rulings	1256

Direct Tax Law & Practice By Ravi Gupta