{"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","url":"https:\/\/buytestseries.in\/products\/vg-mehtas-income-tax-ready-reckoner-by-shri-kuber-publishing-house","provider":"BuyTestSeries.in","version":"1.0","type":"link"}