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Direct Taxes Manual - 2 Vols. Set
Direct-Taxes-Manual-–-2-Vols-2
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Direct Taxes Manual – 2 Vols. Set

Income Tax Act, Rules & Direct Tax Ready Reckoner by Bharat Combo: Income Tax Act, Rules & Direct Tax Ready Reckoner by Bharat
The Customs Act, 1962 The Customs Act, 1962
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Book Details
Title Direct Taxes Manual – 2 Vols. Set
ISBN 978-93-7833-894-6
Edition Edition 2026
Pages Vol. – 2  =  1840
Authors Dr. Girish Ahuja
CA (Adv.) Rahul Aggarwal
Publisher Commercial Law Publishers

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HSN/SAC Code49011010
SKU: TG-CO-DITTAXMAN2 Categories: , , , ,
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Description

Direct Taxes Manual – 2 Volumes Set (Edition 2026) is a comprehensive and authoritative reference covering the complete framework of direct taxation in India. Authored by Dr. Girish Ahuja and CA (Adv.) Rahul Aggarwal, and published by  Commercial Law Publishers, this two-volume set is designed for in-depth study and professional application.

Spanning 1840 pages across 2 volumes, the manual provides detailed coverage of Income Tax law, relevant provisions, amendments, rules, and practical aspects of tax computation and compliance. The structured layout ensures ease of reference for both academic and professional use.

This publication is an indispensable resource for chartered accountants, tax practitioners, advocates, company secretaries, academicians, students, and corporate professionals involved in tax advisory, compliance, and litigation.

📘 Key Features:

  • Comprehensive Direct Taxes Manual in 2 volumes
  • Covers law, amendments, and practical aspects
  • Structured format for easy reference and in-depth study
  • Authored by leading experts in taxation

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📘 DIVISION I – Income-tax Rules, 2026 (Rules 1–333)

Rule No. Particulars Page No.
1 Short title and commencement 1.19
2 Definitions 1.19
3 Dividend declaration arrangements 1.19
4 Conditions for recognised stock exchange 1.19
5 Notification of stock exchange 1.20
6 Holding period of capital assets 1.20
7 Zero coupon bond notification 1.22
8 Stay in India (crew members) 1.23
9 Income of non-residents 1.23
10 Definitions (Rules 11 & 12) 1.24
11 Fair market value 1.25
12 Income attributable to assets 1.28
13 Significant economic presence 1.28
14 Expenditure for exempt income 1.28
15 Perquisites valuation 1.29
16 Annual accretion 1.43
17 Salary definition 1.43
18 Medical exemption 1.43
19 Gross total income 1.45
20 Procedure (Section 19) 1.45
21 Unrealised rent 1.47
22 Average advances 1.47
23 Discount on bonds 1.47
24 Infrastructure facility 1.48
25 Depreciation 1.48
26 Cash payment exceptions 1.50
27 Preliminary expenses statement 1.51
28 Audit report (preliminary expenses) 1.51
29–35 Scientific research approvals & procedures 1.52–1.58
36–40 Housing, agriculture & skill projects 1.60–1.68
41 Spectrum rights expenditure 1.70
42 Bad debt interest 1.71
43 Audit report (royalty/FTS) 1.73
44–45 Cruise ships & companies conditions 1.73–1.74
46–48 Books, audit, electronic payments 1.74–1.76
49–53 Capital gains & valuation rules 1.77–1.80
54–60 Reports, valuation, amalgamation 1.81–1.89
61–65 Medical, deductions, approvals 1.90–1.93
66–72 Audit reports & certificates 1.93–1.94
73–76 Relief, retirement income, FTC 1.94–1.100
77–83 Transfer pricing rules 1.102–1.116
84–93 Documentation & safe harbour 1.117–1.134
94–102 Domestic transactions & attribution 1.134–1.140
103–122 Advance Pricing Agreements 1.140–1.150
123–126 International group reporting 1.151–1.155
127–128 GAAR provisions 1.155
129–133 Approving panel & procedures 1.156–1.158
134–136 Royalty, gaming, tax regime 1.158–1.160
137–144 Book profit & fund taxation 1.161–1.166
145–152 Statements, search, seizure 1.167–1.174
153–160 Recovery & PAN rules 1.174–1.193
161–170 PAN, returns, appeals 1.194–1.202
171–180 Audit, valuation, block returns 1.202–1.211
181–190 Non-profit organisation rules 1.212–1.224
191–200 Appeals, rulings, advance ruling 1.224–1.228
201–210 Appeals, TDS credits 1.230–1.236
211–220 TDS declarations & certificates 1.236–1.245
221–230 Certificates, recovery, refund 1.248–1.267
231–240 Notices, statements, reporting 1.267–1.303
241–244 Crypto reporting rules 1.316–1.331
245–250 AIS & valuer rules 1.337–1.346
251–268 Income-tax practitioners rules 1.347–1.350
269–276 Interest, agriculture & funds 1.350–1.359
277–284 PF, pension & Schedule rules 1.359–1.380
285–293 Funds, electoral trust 1.381–1.388
294–300 Provident fund rules 1.388–1.390
301–315 Approved fund regulations 1.390–1.393
316–329 Gratuity fund rules 1.393–1.395
330–333 Miscellaneous & electronic compliance 1.395–1.398

 

📄 DIVISION II – Income-tax Forms, 2026

Form No. Particulars Page No.
1 Monthly stock exchange statement 2.15
2 Zero coupon bond application 2.18
3 Accountant certificate 2.25
4 Income attributable to India 2.3
5 Preliminary expenses statement 2.33
6 Audit report (Sec 44/51) 2.37
7–14 Scientific research forms 2.43–2.72
15–17 Donation & approval forms 2.75–2.8
18–19 Housing & semiconductor units 2.91–2.96
20–23 Agriculture & skill projects 2.99–2.112
24–26 Audit & registers 2.116–2.123
27–29 Capital gains & amalgamation 2.159–2.167
30 Disability certificate 2.17
31–34 Deduction-related forms 2.173–2.197
35 Offshore banking income 2.2
36–37 Royalty certificates 2.203–2.207
38 Foreign remittance certificate 2.212
39–40 Relief & retirement income 2.215–2.222
41–45 Foreign tax & residence forms 2.226–2.238
46–48 Transfer pricing forms 2.242–2.247
49–54 APA & safe harbour 2.268–2.3
55 Mutual agreement procedure 2.307
56–60 International group reporting 2.311–2.324
61–64 Tax authority references 2.326–2.334
65 Patent royalty option 2.337
66–67 Book profit & AMT 2.342–2.35
68 Exempt income statement 2.355

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