{"title":"Shri Kuber Publishing House","description":"\u003cp class=\"MsoNormal\"\u003eShri Kuber Publishing House is an established Indian publishing company based in Mumbai, Maharashtra, specializing in higher education, professional finance, and taxation reference books. They are most widely recognized for publishing authoritative guides like the widely used Income Tax Ready Reckoner series by V.G. Mehta\u003c\/p\u003e","products":[{"product_id":"vg-mehtas-income-tax-ready-reckoner-by-shri-kuber-publishing-house","title":"VG Mehta's Income Tax Ready Reckoner By Shri Kuber Publishing House","description":"\u003ciframe width=\"315\" height=\"560\" src=\"https:\/\/www.youtube.com\/embed\/9jL4TCztDX4\" title=\"Demo Video\" frameborder=\"0\" allowfullscreen\u003e\n\u003c\/iframe\u003e\n\u003cp\u003e\u003cstrong\u003eVG Mehta's Income Tax Ready Reckoner By Shri Kuber Publishing House\u003c\/strong\u003e\u003cbr\u003e\u003cbr\u003e\u003cstrong\u003eEdition :\u003c\/strong\u003e 2026\u003c\/p\u003e\n\u003cp\u003eVG Mehta Income Tax Ready Reckoner N V Mehta Edition April 2026\u003c\/p\u003e\n\u003cp\u003eThis “Income-tax Ready Reckoner” is based on the Income-tax Act, 2025, as amended by the Finance Bill,2026 as passed by the Lok Sabha. As the Income-tax Rules, in relation to the Income-tax Act, 2025, have not been framed at the end of February, 2026, wherever the provisions of the rules are applicable, the said Rules as referred to in the Income-tax Rules, 1962, are stated in this Reckoner.\u003c\/p\u003e\n\u003ch3\u003eRates of income-tax, surcharge and additional surcharge:\u003c\/h3\u003e\n\u003cp\u003eFor the notes on: (1) rates of income-tax, S.C. \u0026amp; additional S.C. in relation to assessment year 2026-27, refer item (i) on page 492; (2) provisions relating to deduction of tax at source during the financial year 2026-27, refer item (ii) on pp. 492-493; and (3) rates of income-tax, S.C. \u0026amp; additional S.C. in relation to tax year 2026-27, refer item (iii) on pp. 494-497.\u003c\/p\u003e\n\u003ch3\u003eINCOME-TAX\u003c\/h3\u003e\n\u003col\u003e\n\u003cli\u003eProvisions relating to definition amended w.e.f, 1-4-2026 [Refer para 1.1 \u0026amp; 1.2 o page 497].\u003c\/li\u003e\n\u003cli\u003eProvisions of charitable or religious trust, non-profit organisation, etc., amended\/inserted, w.e.f, 1-4-2026 [Refer for para 8.1 to 8.5 on page 509].\u003c\/li\u003e\n\u003cli\u003eProvisions relating to deemed income amended\/substituted, w.e.f. 1-4-2026 (Refer para 2.1, 2.2 \u0026amp; 2.4 on pp, 497-498 \u0026amp; para 9.2 on page 510).\u003c\/li\u003e\n\u003cli\u003eProvisions relating to income from house property, amended, w.e.f. 1-4-2026 [Refer para 3.1 \u0026amp; 3,2 on page 498]\u003c\/li\u003e\n\u003cli\u003eProvisions relating to computation of business or professional income, amended, w.e.f. 1-4-2026 [Refer para 4.1 to 4.4 on pp. 499-500 and para 6.7 on pp. 502-503].\u003c\/li\u003e\n\u003cli\u003eProvisions relating to computation of capital gains, amended, w.e.f. 1-4-2026 [Refer para 5.1 \u0026amp; 5,2 on pp. 500-501].\u003c\/li\u003e\n\u003cli\u003eProvisions relating to deductions in computing total income amended\/ substituted, w.e.f. 1-4-2026 [Refer para 7.1 to 7.4 on page 508].\u003c\/li\u003e\n\u003cli\u003eProvisions relating to income from other sources, etc. u\/s. 93(1), 93(2), 195(1), 202(2), 203(1), 203(7), 204, 262, 263(1)\/(5)\/(6), 262(2)\/(4)\/(6), 267(2)\/(4)\/(5)\/(7), 270, 275, 279, 286 (2), 295, 296, 379, 427, 428, 281, 283 amended\/substitutes\/inserted w.e.f. 1-4-2026 [Refer para 6.1 to 6.6 on pp. 501-502 and para 6.8 to 6.21 pp. 503-508]\u003c\/li\u003e\n\u003cli\u003eProvisions of tax\/collected at source, amended\/ substituted\/ inserted. w.e.f. 1-4-2026\/1-10-2026 1-4-2027 [Refer item (1) to (5) on pp.493-494 and para 9.1 on pp. 509-510 \u0026amp; 9.3 on pp. 510-511].\u003c\/li\u003e\n\u003cli\u003eProvisions relating to penalty\/prosecution, amended\/ substituted\/ omitted, w.e.f. 1-4-2026 [Refer para 10,1 to 10.22 on pp. 511-516]\u003c\/li\u003e\n\u003cli\u003eProvisions relating to miscellaneous amendments \/s. 162, 164,165, 166, 169, 423, 424, 425 522, Schedule III \/ IV \/ VI \/ XI \/XII \/ XIV , w.e.f. 1-4-2026 [Refer para 11.1 to 11.15 on po.516-519].\u003c\/li\u003e\n\u003cli\u003eProvisions of the Income-tax Act, 1961, amended by the Finance Bill, 2026 as passea by the Lok Sabha, refer pp, 519-524.\u003c\/li\u003e\n\u003c\/ol\u003e","brand":"Shri Kuber Publishing House","offers":[{"title":"Default Title","offer_id":59464412692561,"sku":null,"price":1776.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_a2aee848-01f1-48cf-b0de-1e091da7692f.webp?v=1777976437"}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/collections\/Logo_57b47dc3-d9ef-4b04-9dbd-b953734a2a4b.png?v=1784964630","url":"https:\/\/buytestseries.in\/collections\/shri-kuber-publishing-house.oembed","provider":"BuyTestSeries.in","version":"1.0","type":"link"}