Direct Taxes Ready Reckoner - Book By Tax Publisher

DIRECT TAXES READY RECKONER 2026 (UPDATED UPTO FINANCE ACT, 2026)

Edition : 29th (2026)

Amendments by the Finance Act, 2026 — 1 Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 — 59 Ready Reference — 65 Basic Concepts — 139 Exempt Incomes — 178 Taxation of Salary Income — 211 Income from House Property — 283 Profits and Gains of Business or Profession — 311 Capital Gains — 419 Income from Undisclosed Source — 520 Set Off & Carry Forward of Losses — 520 Deductions Under Chapter VI-A — 596 Specific Tax Entities — 664 Individuals — 664 Hindu Undivided Family — 669 Partnership Firms — 671 Association of Persons (AOP) — 686 Alternate Minimum Tax (AMT) — 692 Companies, MAT & Dividend Distribution Tax — 696 Mutual Funds — 719 New Pension System Trust — 720 Securitisation Trust — 720 Charitable Trust, Exempt Institutions, NPOs — 720 Private Trusts, Oral Trusts, Etc. — 765 Co-Operative Societies — 768 Patent & Carbon Credits — 777 Transfer of Virtual Digital Asset — 779 Winnings From Online Games — 782 Political Parties — 782 Non-Residents — 783 Foreign Tax Credit — 794 Shipping Companies — 796 General Illustrations — 801 Personal Taxation — 802 Company Taxation — 811 TDS & TCS — 817 Advance Income Tax — 957 Interest and Fee — 966 Tax Clearance Certificate — 982 Penalties — 986 Offences and Prosecution — 1003 Assessment — 1009 Reassessment — 1040 Method of Accounting & ICDSs — 1048 Rectification — 1071 SFT or Reportable Account — 1073 Annual Statement — 1078 Cash Transactions — 1078 Other Direct Taxes — 1085 Securities Transaction Tax (STT) — 1085 Notes on Tax Tables — 1095 Income Tax & Advance Tax Calculation Tables — 1103