# Bharat's Direct Taxes Law & Practice by Adv. (Dr.) Ravi Gupta & CA (Dr.) Arun Ahuja

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

## Details

- **Price:** 2357.0 INR
- **Vendor:** Bharat Law House
- **Tags:** Professional Books

## Variants

| Variant | Price | Available |
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| Default Title | 2357.00 INR | In stock |

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> Updated: 2026-10-24
