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Direct Tax Ready Reckoner 2025 with Tax planning

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Book Details
Title Direct Tax Ready Reckoner 2025 with Tax planning
ISBN 9789356039131
Edition 26th, 2025
Pages 1096
Authors Dr. Girish Ahuja
Dr. Ravi Gupta
Publisher Commercial Law Publishers

(Flat 35% Discount for a limited period + Free Shipping)

HSN/SAC Code49011010
SKU: TG-CO-DTRR2025WTP Categories: , , , ,

Description

Get the latest “Direct Tax Ready Reckoner 2025 with Tax Planning” (26th Edition) by Dr. Girish Ahuja & Dr. Ravi Gupta, published by Commercial Law Publishers. A comprehensive 1096-page guide for direct tax calculations and planning. Flat 35% discount for a limited time with free shipping. ISBN: 9789356039131. Order now! 

CONTENTS

Chapter Content Page
DIVISION 1 Compact Reference 1
CR-1 Amendments brought in the Income-Tax Act by The Finance Bill, 2025. 1
CR-2 Rates of Taxation 45
CR-3 Direct Tax Rates for Last Ten Assessment Years. 58
CR-4 Cost Inflation Index & Exemptions Available in Computation of Capital Gain 69
CR-5 Deductions to be made in Computing Total Income. 74
CR-6 Salient Features of Assessment of a Firm including LLP. 82
CR-7 Tax Deduction/Collection at Source (TDS). 88
CR-8 Special rates of Income Tax applicable to Non-Residents. 110
CR-9 Withholding Tax Rates Applicable in the Treaties that India has entered into with Various Countries 112
CR-10 Tax rates as per IT Act vis a vis Tax Treaties. 120
CR-11 Time Limit, Form & Fees for Filing an Appeal. 131
CR-12 Investment Planner 132
CR-13 Interest Accrued on Certain Certificates. 146
CR-14 Time limit for issuing different income-tax notices and completion of the assessment. 153
CR-15
CR-16 Prescribed Reports/Certificates from an Accountant under section 288(2), Explanation. 155
CR-17 Depreciation Table (Rates of depreciation) 157
CR-18 Depreciation Table (Appendix 1A 165
CR-19 Rates of Depreciation under Companies Act, 2013. 167
CR-20 Gold & Silver Rates since 1-4-2001. 175
CR-21 State Bank of India: Interest Rates w.e.f. 01.04.2024 for the purpose of computing perquisite valuation 177
CR-22 Penalties & Prosecution 185
CR-23 Residence in India for the purpose of the Income-tax Act. 197
DIVISION 2
PART A: INCOME TAX INCOME TAX 201
1 Introduction [Sections 1 to 4] 201
2 Scope of Total Income & Residential Status [Sections 5 to 9B] 210
3 Incomes which do not form part of Total Income [Sections 10, 10AA and 11 to 13A] 225
4 Heads of Income [Section 14] and Income under the Head “Salaries”
[Sections 15 to 17]
242
5 Income under the Head “Income from House Property” [Sections 22 to 27] 289
6 Income under the Head “Profits and Gains of Business or Profession”
[Sections 28 to 44D]
301
7 Income under the Head “Capital Gains” [Sections 45 to 55A] 372
8 Income under the Head “Income from Other Sources” [Sections 56 to 59] 476
9 Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income)
[Sections 60 to 65]
493
10 Unexplained Cash Credits, Investments, Money, etc. [Sections 68 to 69D] 499
11 Set off or Carry Forward and Set off of Losses [Sections 70 to 80] 511
12 Deductions to be made in Computing Total Income
[Sections 80A to 80U (Chapter VIA)]
527
13 Agricultural Income & its Tax Treatment [Sections 2(1A) and 10(1)] 567
14 Computation of Tax Liability of Various Categories of Persons 571
15 Assessment of Trusts [Sections 11 to 13] 629
16 Return of Income and Procedure of Assessment [Sections 139 to 154] 688
17 Permanent Account Number and Aadhaar Number [Section 139A and 139AA] 757
18 Search, Seizure & Survey and Special Procedure for Assessment of Search Cases
[Sections 132, 132A, 132B, 133A, 153A to 153D]
761
19 Deduction and Collection of Tax at Source [Sections 190 to 206CA] 793
20 Advance Payment of Tax [Sections 207-211, 217 & 219] 852
21 Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C,
234D, 234E, 234F, 234G,234H & 244A]
858
22 Refunds [Sections 237 to 241 & 245] 879
23 Penalties and Prosecutions 885
24 Appeals and Revision [Sections 246 to 264] 922
25 Miscellaneous Provisions 946
26 Equalisation Levy [Chapter VIII of the Finance Act, 2016] 968
DIVISION 3 Tables 941

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Commercial

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