Direct Tax Law & Practice
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| Book Details | |
| Title | Direct Tax Law & Practice |
| ISBN | 9789378335235 |
| Edition | 18th Edition, 2026 |
| Pages | 2632 |
| Authors | Dr. Girish Ahuja CA (Adv.) Rahul Aggarwal |
| Publisher | Commercial Law Publishers |
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Description
Direct Tax Law & Practice – 18th Edition (2026) is a comprehensive and authoritative reference on Indian Direct Tax Laws, authored by Dr. Girish Ahuja and CA (Adv.) Rahul Aggarwal. Published by Commercial Law Publishers, this extensively updated edition provides a detailed understanding of direct tax law along with its practical application, making it an indispensable resource for professionals, academicians, and students.
Spread across 2632 pages, the book offers an in-depth analysis of the Income-tax Act, tax computation, residential status, heads of income, deductions, capital gains, business taxation, assessment procedures, TDS/TCS provisions, international taxation, and recent legislative developments. It combines statutory provisions with practical illustrations and judicial interpretations to help readers confidently address complex tax issues.
This publication is an essential reference for chartered accountants, tax practitioners, advocates, company secretaries, finance professionals, corporate tax teams, academicians, and students preparing for professional examinations or engaged in direct tax advisory, compliance, and litigation.
📘 Key Features:
- Comprehensive coverage of Direct Tax Law & Practice
- Updated for the 18th Edition (2026) with recent legal and procedural developments
- Detailed explanations supported by practical illustrations and judicial precedents
- Covers tax computation, assessments, TDS/TCS, capital gains, international taxation, and compliance
- Ideal for tax professionals, corporate advisors, educators, and students
🎉 Limited-Period Offer: Flat 35% Discount with Free Shipping
| Contents at a Glance | Page |
|---|---|
| Preface to the Eighteenth Edition | v |
| About the Authors | vii |
| Detailed Contents | xi |
| Sectionwise Referencer | lxxvii |
| Table of Cases | lxxxvii |
Division 1
| Chapter | Topic | Page |
|---|---|---|
| Interplay of TDS/TCS provisions under Income-tax Act, 1961 and Income-tax Act, 2025 |
A3 | |
| Navigators—Act, Rules & Forms | B1 |
Division 2: Direct Tax Laws
| Chapter | Topic | Page |
|---|---|---|
| Chapter 1 | Introduction [Sections 1 to 4] | 3 |
| Chapter 2 | Scope of Total Income and Residential Status [Sections 5 to 9] | 47 |
| Chapter 3 | Incomes which do not Form Part of Total Income | 95 |
| Chapter 4 | Heads of Income [Sections 13 & 14] & Income under the Head “Salaries” [Sections 15 to 19] |
157 |
| Chapter 5 | Income under the Head “Income from House Property” [Sections 22 to 25] | 243 |
| Chapter 6 | Income under the Head “Profits and Gains of Business or Profession” [Sections 26 to 66] | 271 |
| Chapter 7 | Income under the Head “Capital Gains” [Sections 67 to 91] | 467 |
| Chapter 8 | Income under the Head “Income from Other Sources” [Sections 92 to 95] | 676 |
| Chapter 9 | Income of Other Persons Included in Total Income of Assessee (Clubbing of Income) [Sections 96 to 100] |
722 |
| Chapter 10 | Unexplained Cash Credits, Investments, Money, etc. [Sections 102 to 107] | 740 |
| Chapter 11 | Set off or Carry Forward and Set off of Losses [Sections 108 to 121] | 761 |
| Chapter 12 | Deductions to be Made in Computing Total Income [Sections 122 to 154 (Chapter VIII)] |
803 |
| Chapter 14 | Double Taxation Relief [Sections 159 and 160] | 898 |
| Chapter 15 | Special Provisions Relating to Avoidance of Tax [Sections 161 to 174, 176 and 177] |
898 |
| Chapter 16 | General Anti-Avoidance Rules (GAAR) [Sections 178 to 184)] | 965 |
| Chapter 17 | Mode of payment in certain cases etc. and penalty in case of contravention [Sections 185 to 189 & Sections 450 to 453] |
976 |
| Chapter 18 | Taxation of Individuals | 986 |
| Chapter 19 | Taxation of Hindu Undivided Family | 1008 |
| Chapter 20 | Taxation of Firms (including LLP) | 1023 |
| Chapter 21 | Taxation of Association of Persons / Body of Individuals [Sections 304 to 309] |
1048 |
| Chapter 22 | Special provisions for registered non-profit organization [Sections 332 to 355] | 1066 |
| Chapter 23 | Taxation of Mutual Associations | 1146 |
| Chapter 24 | Taxation of Co-operative Societies | 1157 |
| Chapter 25 | Taxation of Companies | 1176 |
| Chapter 26 | Special Provisions relating to Income of Shipping Companies (Tonnage Tax Scheme) [Section 225 to 234] |
1203 |
| Chapter 27 | Special provisions relating to pass-through entities [Section 221 to 224] | 1221 |
| Chapter 28 | Taxation of Non-Residents with Special Provisions as per Part E of Chapter XIII |
1229 |
| Chapter 29 | Taxation and Special Provisions relating to Certain Persons [Chapter XVII-A, Sections 302 to 331] |
1279 |
| Chapter 30 | Income Tax Authorities [Sections 236 to 261] | 1308 |
| Chapter 31 | Return of Income [Sections 262 to 267] | 1329 |
| Chapter 32 | Procedure of Assessment [Sections 268 to 291] | 1365 |
| Chapter 33 | Search, Seizure & Survey [Sections 247 to 253] and Special Procedure for Assessment of Search Cases [Sections 292 to 301] |
1424 |
| Chapter 34 | Appeals, Avoidance of Repetitive Appeals and Revisions [Sections 356 to 378] |
1458 |
| Chapter 35 | Alternative Dispute Resolutions [Sections 379 to 386] | 1512 |
| Chapter 36 | Deduction & Collection at Source [Sections 390 to 402] | 1532 |
| Chapter 37 | Advance Payment of Tax [Sections 403 to 410 (erstwhile sections 207-211, 218 & 219)] |
1773 |
| Chapter 38 | Charge of Interest and Levy of Fee [Sections 398(3), 411(3), 411(6), 423, 424, 425, 426, 427, 428, 429, 430 & 437 (Erstwhile Sections 201(1A), 206C(7), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G,234H & 244A] |
1786 |
| Chapter 39 | Refunds [Sections 431 to 438 (erstwhile sections 237 to 241 & 245)] | 1816 |
| Chapter 40 | Penalties, Offences and Prosecution [Sections 298, 412 & 439 to 491] | 1821 |
| Chapter 41 | Collection and Recovery of Tax [Sections 411 to 422] | 1868 |
| Chapter 42 | Miscellaneous Provisions | 1882 |
Division 3
| Chapter | Topic | Page |
|---|---|---|
| Important Recent Judicial Decisions | 1917 | |
| GIST of CBDT Circulars & Government Notifications of Past Eleven Years | 2081 |
Additional information
| Publisher | Commercial |
|---|
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