{"product_id":"bharats-direct-taxes-law-practice-by-adv-dr-ravi-gupta-ca-dr-arun-ahuja","title":"Bharat's Direct Taxes Law \u0026 Practice by Adv. (Dr.) Ravi Gupta \u0026 CA (Dr.) Arun Ahuja","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eDirect Taxes Law \u0026amp; Practice\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003ePart 1\u003cbr\u003e\u003cbr\u003e- Division A - Analysis of amendments made by The Finance Act, 2026 -\u003cbr\u003e\u003cbr\u003e- Division B - Important Case Laws -\u003cbr\u003e\u003cbr\u003e- Division C - CBDT Circulars \u0026amp; Government Notifications -\u003cbr\u003e\u003cbr\u003e- Part 2\u003cbr\u003e\u003cbr\u003e- Direct Taxes — Laws \u0026amp; Practice\u003cbr\u003e\u003cbr\u003e- Chapter 1 - Preliminary -\u003cbr\u003e\u003cbr\u003e- Chapter 2 - Basis of Charge -\u003cbr\u003e\u003cbr\u003e- Chapter 3 - Incomes which do not Form Part of Total Income -\u003cbr\u003e\u003cbr\u003e- Chapter 4 - Computation of Total Income and Income under the Head “Salaries” -\u003cbr\u003e\u003cbr\u003e- Chapter 5 - Income under the Head “Income from House Property” -\u003cbr\u003e\u003cbr\u003e- Chapter 6 - Income under the Head “Profits and Gains of Business or Profession” -\u003cbr\u003e\u003cbr\u003e- Chapter 7 - Income under the Head “Capital Gains” -\u003cbr\u003e\u003cbr\u003e- Chapter 8 - Income under the Head “Income from other Sources” -\u003cbr\u003e\u003cbr\u003e- Chapter 9 - Income of Other Persons included in Total Income of Assessee -\u003cbr\u003e\u003cbr\u003e- Chapter 10 - Aggregation of Income – Unexplained Credits, Unexplained Investment Etc. -\u003cbr\u003e\u003cbr\u003e- Chapter 11 - Set Off or Carry Forward and Set Off of Losses -\u003cbr\u003e\u003cbr\u003e- Chapter 12 - Deductions to be Made in Computing Total Income -\u003cbr\u003e\u003cbr\u003e- Chapter 13 - Agricultural Income and Its Tax Treatment -\u003cbr\u003e\u003cbr\u003e- Chapter 14 - Assessment of Individuals -\u003cbr\u003e\u003cbr\u003e- Chapter 15 - Assessment of Hindu Undivided Family -\u003cbr\u003e\u003cbr\u003e- Chapter 16 - Assessment of Firms (including LLP) -\u003cbr\u003e\u003cbr\u003e- Chapter 17 - Assessment of Association of Persons -\u003cbr\u003e\u003cbr\u003e- Chapter 18 - Assessment of Co-operative Societies -\u003cbr\u003e\u003cbr\u003e- Chapter 19 - Assessment of Non-Profit Organization -\u003cbr\u003e\u003cbr\u003e- Chapter 20 - Taxation of Mutual Associations -\u003cbr\u003e\u003cbr\u003e- Chapter 21 - Assessment of Companies -\u003cbr\u003e\u003cbr\u003e- Chapter 22 - Tonnage Tax Scheme -\u003cbr\u003e\u003cbr\u003e- Chapter 23 - Return of Income and Procedure of Assessment -\u003cbr\u003e\u003cbr\u003e- Chapter 24 - Search, Seizure \u0026amp; Survey and Special Procedure\u003cbr\u003e\u003cbr\u003efor Assessment of Search Cases -\u003cbr\u003e\u003cbr\u003e- Chapter 25 - Deduction and Collection of Tax at Source -\u003cbr\u003e\u003cbr\u003e- Chapter 26 - Advance Payment of Tax -\u003cbr\u003e\u003cbr\u003e- Chapter 27 - Interest and Fee Payable -\u003cbr\u003e\u003cbr\u003e- Chapter 28 - Refunds -\u003cbr\u003e\u003cbr\u003e- Chapter 29 - Appeals, Revisions and Alternate Dispute Resolutions -\u003cbr\u003e\u003cbr\u003e- Chapter 30 - Penalties, Offences and Prosecution -\u003cbr\u003e\u003cbr\u003e- Chapter 31 - Income Tax Authorities -\u003cbr\u003e\u003cbr\u003e- Chapter 32 - Special Provisions Relating to Certain Persons –\u003cbr\u003e\u003cbr\u003eLegal Representative, Agent, Executors Etc. -\u003cbr\u003e\u003cbr\u003e- Chapter 33 - Collection and Recovery of Tax -\u003cbr\u003e\u003cbr\u003e- Chapter 34 - Mode of Payment in Certain Cases etc. -\u003cbr\u003e\u003cbr\u003e- Chapter 35 - Double Taxation Relief -\u003cbr\u003e\u003cbr\u003e- Chapter 36 - Special Provisions Relating to Avoidance of Tax (Transfer Pricing Provisions for International Transactions) -\u003cbr\u003e\u003cbr\u003e- Chapter 37 - General Anti-Avoidance Rule (GAAR) -\u003cbr\u003e\u003cbr\u003e- Chapter 38 - Special Provisions Relating to Non-Residents and Foreign Companies -\u003cbr\u003e\u003cbr\u003e- Chapter 39 - Advance Rulings\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House","offers":[{"title":"Default Title","offer_id":59567693987921,"sku":"978-81-6944-974-8","price":2557.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/DirectTaxesLaw_PracticeFront.jpg?v=1779862822","url":"https:\/\/buytestseries.in\/products\/bharats-direct-taxes-law-practice-by-adv-dr-ravi-gupta-ca-dr-arun-ahuja","provider":"BuyTestSeries.in","version":"1.0","type":"link"}