Bharat’s Direct Taxes Manual (Set of 3 Volumes)

Chapter 1       Significant Amendments made by Finance Bill, 2023

Chapter 2       Guidelines for Online Submission

Chapter 3       Due Dates Calendar (Monthwise)

Chapter 4       Rates of Taxation

Chapter 5       Basic Concepts

Chapter 6       Tax Planning

Chapter 7       Exempt Income

Chapter 8       Taxation of Charity

Chapter 9       Salaries

Chapter 10     Income from House Property

Chapter 11     Profits and Gains of Business or Profession – PGBP

Chapter 12     Capital Gains

Chapter 13     Income from Other Sources

Chapter 14     Clubbing of Income

Chapter 15     Set off and Carry Forward of Losses

Chapter 16     Deductions and Rebates

Chapter 17     HUF, Firms, LLP, AOP and BOI

Chapter 18     Advance Tax and Self-assessment Tax

Chapter 19     TDS and TCS

Chapter 20     STT, CTT, DDT, MAT, AMT and CDT

Chapter 21     Amalgamation and Demerger

Chapter 22     NR, DTAA, Transfer Pricing, AAR and DRP

Chapter 23     Survey, Requisition, Search, Seizure and Faceless Jurisdiction of Income Tax Authorities

Chapter 24     Return of Income, PAN, TAN and AIR

Chapter 25     Assessment Procedure

Chapter 26     Post-Search Assessment

Chapter 27     Interest, Penalties and Prosecution

Chapter 28     Appeals, Rectification and Revision

Chapter 29     Collection, Stay of Demand and Recovery

Chapter 30     Refunds

Chapter 31     Dispute Resolution Committee

Chapter 32     Tax Audit

Chapter 33     ICDS - Income Computation and Disclosure Standards

Chapter 34     Equalisation Levy

Chapter 35     Tables

(1)    Rates of Gold and Silver

(2)    Depreciation Rates as per Companies Act, 2013

Chapter 36     TDS from Monthly Taxable Salary for F.Y. 2023-24

Chapter 37     Advance Tax/Income Tax Tables (A.Y. 2023-24 and A.Y. 2024-25)

(1)     Individual; Association of Persons; BOIs; HUF

(2)     Resident Individual of the age of 60 years or more but less than 80 years at any time during the previous year

(3)     Resident Individual of the age of 80 years or more at any time during the previous year

(4)     Domestic Companies having total turnover/receipts of P.Y. 2020-21/2021-22 not exceeding `400 Crores

(5)     Firm (including LLP) & Domestic Companies having total turnover/receipts of P.Y. 2020-21/2021-22 exceeding `400 Crores

(6)     Co-operative Society

(7A)  Individual & HUF (Opting for new tax regime u/s. 115BAC)

(7B) Break-even Analysis of Tax under Old and New Regime

(8)     Domestic Companies (opting for New Tax Regime u/s 115BA)

(9)     Domestic Companies (opting for payment of taxes u/s 115BAA)

(10)   Domestic Companies (opting for payment of taxes u/s 115BAB)

(11)   Co-operative Society (opting for payment of taxes u/s 115BAD)

(12) Co-operative Society (opting for payment of taxes u/s 115BAE)

Chapter 38     Advance Tax/Income Tax Calculation by Formula

(1)     Tax Calculation (A.Y. 2023-24 and 2024-25)

(2)     Advance Tax/Income Tax Calculation (A.Y. 2023-24 and 2024-25) — Special Rates of Taxation u/ss. 115BA, 115BAA, 115BAB, 115BAC, 115BAD & 115BAE