Bharat’s Direct Taxes Ready Reckoner by CA Arvind Tuli

QRN-1            Amendments of Finance Bill, 2025 explained in detail                                

QRN-2            Computing tax for AY 2026-27                                                                    

QRN-3            Rates of tax for AY 2025-26                                                                         

QRN-4            Rates, Forms and dates of TDS & TCS                                                        

QRN-5            Rates of Income Tax for Special incomes of Non-Resident                         

QRN-6            Rates of Direct Tax for Last Ten Years                                                         

QRN-7            Tax Obligations with Dates and Forms                                                         

QRN-8            Reports and Certificates from an Accountant                                               

QRN-9            Depreciation Table                                                                                         

Chapter 1       Introduction                                                                                                   

Chapter 2       Basis of Charge                                                                                              

Chapter 3       Residential Status & Scope of Income                                                          

Chapter 4       Exempted Incomes                                                                                        

Chapter 5       Salary                                                                                                             

Chapter 6       House Property                                                                                              

Chapter 7       Capital Gains                                                                                                 

Chapter 8       Business & Profession                                                                                   

Chapter 9       Other Sources                                                                                                

Chapter 10     Clubbing of Income                                                                                       

Chapter 11     Dividend Income                                                                                           

Chapter 12     Undisclosed Incomes                                                                                     

Chapter 13     Gifts                                                                                                               

Chapter 14     Set off or carry forward & set off of losses                                                  

Chapter 15     Deductions from GTI                                                                                    

Chapter 16     Insurance & ULIP                                                                                         

Chapter 17     Agricultural Income & Partial Integration                                                     

Chapter 18     Assessment of Firms                                                                                      

Chapter 19     Assessment of AOP & BOI                                                                          

Chapter 20     Assessment of HUF                                                                                       

Chapter 21     Assessment of Political Parties & Electoral Trust                                          

Chapter 22     Assessment of Co-operative Societies                                                           

Chapter 23     Tax Regimes                                                                                                  

Chapter 24     Assessment of Charitable Trust                                                                     

Chapter 25     Assessment of Companies                                                                             

Chapter 26     Returns of Income                                                                                         

Chapter 27     Assessment Procedure                                                                                   

Chapter 28     Appeals and Revision                                                                                    

Chapter 29     TDS & TCS                                                                                                   

                        Part A – Tax Deducted at Source [TDS]                                                       

Part B – Tax Collected at Source [TCS]                                                        

Chapter 30     Tax Audit                                                                                                       

Chapter 31     Black Money Act                                                                                           

Chapter 32     Assessment of Business Trusts                                                                      

Chapter 33     Penalties & Prosecution                                                                                 

Chapter 34     Advance Tax & Interest                                                                                

Chapter 35     Refund, Recoveries and Reporting                                                               

Chapter 36     Special Provisions for Banks & NBFC                                                          

Chapter 37     Investment Fund, Securitisation Trust & Benefits to IFSC                          

Chapter 38     Presumptive Incomes                                                                                     

Chapter 39     Dividend Bonus Stripping                                                                             

Chapter 40     Business Re-organisation                                                                               

Chapter 41     Non-resident Taxation – Special Provisions                                                  

Chapter 42     Board for Advance Rulings                                                                           

Chapter 43     Encouraging Digital Transactions