Direct Taxes Law & Practice

Part 1
– – – Division A – Analysis of amendments made by The Finance Act, 2026 –
– – – Division B – Important Case Laws –
– – – Division C – CBDT Circulars & Government Notifications –
– – – Part 2
– – – Direct Taxes — Laws & Practice
– – – Chapter 1 – Preliminary –
– – – Chapter 2 – Basis of Charge –
– – – Chapter 3 – Incomes which do not Form Part of Total Income –
– – – Chapter 4 – Computation of Total Income and Income under the Head “Salaries” –
– – – Chapter 5 – Income under the Head “Income from House Property” –
– – – Chapter 6 – Income under the Head “Profits and Gains of Business or Profession” –
– – – Chapter 7 – Income under the Head “Capital Gains” –
– – – Chapter 8 – Income under the Head “Income from other Sources” –
– – – Chapter 9 – Income of Other Persons included in Total Income of Assessee –
– – – Chapter 10 – Aggregation of Income – Unexplained Credits, Unexplained Investment Etc. –
– – – Chapter 11 – Set Off or Carry Forward and Set Off of Losses –
– – – Chapter 12 – Deductions to be Made in Computing Total Income –
– – – Chapter 13 – Agricultural Income and Its Tax Treatment –
– – – Chapter 14 – Assessment of Individuals –
– – – Chapter 15 – Assessment of Hindu Undivided Family –
– – – Chapter 16 – Assessment of Firms (including LLP) –
– – – Chapter 17 – Assessment of Association of Persons –
– – – Chapter 18 – Assessment of Co-operative Societies –
– – – Chapter 19 – Assessment of Non-Profit Organization –
– – – Chapter 20 – Taxation of Mutual Associations –
– – – Chapter 21 – Assessment of Companies –
– – – Chapter 22 – Tonnage Tax Scheme –
– – – Chapter 23 – Return of Income and Procedure of Assessment –
– – – Chapter 24 – Search, Seizure & Survey and Special Procedure
– – for Assessment of Search Cases –
– – – Chapter 25 – Deduction and Collection of Tax at Source –
– – – Chapter 26 – Advance Payment of Tax –
– – – Chapter 27 – Interest and Fee Payable –
– – – Chapter 28 – Refunds –
– – – Chapter 29 – Appeals, Revisions and Alternate Dispute Resolutions –
– – – Chapter 30 – Penalties, Offences and Prosecution –
– – – Chapter 31 – Income Tax Authorities –
– – – Chapter 32 – Special Provisions Relating to Certain Persons –
– – Legal Representative, Agent, Executors Etc. –
– – – Chapter 33 – Collection and Recovery of Tax –
– – – Chapter 34 – Mode of Payment in Certain Cases etc. –
– – – Chapter 35 – Double Taxation Relief –
– – – Chapter 36 – Special Provisions Relating to Avoidance of Tax (Transfer Pricing Provisions for International Transactions) –
– – – Chapter 37 – General Anti-Avoidance Rule (GAAR) –
– – – Chapter 38 – Special Provisions Relating to Non-Residents and Foreign Companies –
– – – Chapter 39 – Advance Rulings