Direct Taxes Ready Reckoner by Bharat – 2026 Edition
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| Book Details | |
| Title | DIRECT TAXES READY RECKONER by Bharat for Tax Year & A.Y. 2026-27 as amended by Finance Act 2026 |
| ISBN | 978-93-4777-981-7 |
| Edition | Edn., 2026 |
| Pages | 1240 |
| Authors | Bharat’s |
| Publisher | Bharat Publishers |
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Description
Direct Taxes Ready Reckoner – Edition 2026 by Bharat’s for Tax Year & A.Y. 2026-27 as amended by Finance Act 2026, published by Bharat Publishers, is a comprehensive and practical guide designed to simplify direct tax computation and planning in India.
With 1240 pages of well-structured content, the book provides ready reference tables, tax rates, deductions, exemptions, and computation guidelines, enabling professionals to quickly access key information for efficient tax compliance and advisory work.
The book is ideal for chartered accountants, tax practitioners, consultants, advocates, finance professionals, academicians, and students who require a reliable and easy-to-use reference for direct taxation.
📘 Key Features:
- Comprehensive ready reckoner for direct taxes (2026)
- Includes tax rates, deductions, exemptions & computation tables
- Designed for quick reference and practical use
- Trusted publication by Bharat Publishers
🎉 Limited-Period Offer: Flat 35% Discount with Free Shipping
| Chapter | Content | Page |
| Authors’ Note | 5 | |
| Sectionwise Referencer | 13 | |
| Corresponding Table 1: ITA 2025 = ITA 1961 | 13 | |
| Corresponding Table 2: ITA 1961 = ITA 2025 | 19 | |
| Repeal and Savings | 25 | |
| Analysis of amendments made by the Finance Act, 2026 | 37 | |
| QRN-1 | Comparative Table 1 | QRN.1 |
| QRN-2 | Computing Tax for Tax Year 2026-27 | QRN.96 |
| QRN-3 | Computing Tax for AY 2026-27 [PY 2025-26] | QRN.118 |
| QRN-4 | Rates, Forms and Dates of TDS & TCS | QRN.138 |
| QRN-5 | Rates of Income Tax for Special Incomes of Non-Resident | QRN.157 |
| QRN-6 | Rates of Direct Tax for Last Ten Years | QRN.166 |
| 7 | Tax Obligations with Dates and Forms | QRN.174 |
| QRN-8 | Reports and Certificates from an Accountant | QRN.181 |
| QRN-9 | Depreciation Table | QRN.187 |
| QRN-10 | Gold & Silver Rates (2001–2026) and Cost Inflation Index | QRN.196 |
| QRN-11 | Essential Websites for Tax Practitioners | QRN.200 |
| 1 | Sources of Law | 1 |
| 2 | BASIS OF CHARGE | 7 |
| 3 | Residential Status & Scope of Income | 16 |
| 4 | Exempted Incomes | 40 |
| 5 | Income under the Head Salary | 53 |
| 6 | Income from House Property | 108 |
| 7 | Capital Gains | 132 |
| 8 | Business & Profession | 195 |
| 9 | Income from Other Sources | 261 |
| 10 | Clubbing of Income | 274 |
| 11 | Dividend Income | 283 |
| 12 | Undisclosed Incomes | 290 |
| 13 | Gifts, Perquisites & Virtual Digital Assets | 298 |
| 14 | Set off or Carry Forward & Set off of losses | 314 |
| 15A | Deductions from Gross Total Income | 333 |
| 15B | Rebates and Relief | 355 |
| 16 | Insurance & ULIP | 367 |
| 17 | Agricultural Income & Partial Integration | 384 |
| 18 | Assessment of Firms | 397 |
| 19 | Assessment of AOP & BOI | 419 |
| 20 | Assessment of HUF | 426 |
| 21 | Total Income of Political Parties and Electoral Trusts: Schedule VIII (See Section 12 – ITA 2025) | 434 |
| 22 | Assessment of Co-operative Societies | 438 |
| 23 | Tax Regimes | 446 |
| 24 | Taxability of Trusts and Non-Profit Organisations | 457 |
| 25 | Assessment of Companies | 473 |
| 26 | Return of Income | 504 |
| 27 | Procedure for Assessment & Powers of Income Tax Authorities | 528 |
| 28 | Appeals, Revisions and Alternate Dispute Resolutions | 550 |
| 29 | Tax Audit | 556 |
| 30 | Black Money Act | 593 |
| 31 | Special Provisions: Taxation of Non-Residents | 606 |
| 32 | Collection and Recovery of Tax | 620 |
| 33 | Penalties and Prosecution | 655 |
| 34 | Refunds | 667 |
| 35 | Presumptive Income | 680 |
| 36 | Mode of Payment in certain cases | 699 |
| 37 | Miscellaneous Provisions | 707 |
| 38 | Special Provisions Relating to Certain Persons | 725 |
| 39 | Business Re-organisation | 743 |
| 40 | Special Provisions | 762 |
| Schedule II | See section 11 – ITA 2025 | 777 |
| Schedule III | See section 11 – ITA 20256 | 784 |
| Schedule IV | See section 11 – ITA 2025 | 801 |
| Schedule V | See section 11 – ITA 2025 | 810 |
| Schedule VI | See section 11 – ITA 2025 | 817 |
Additional information
| Publisher | Bharat |
|---|
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