Direct Taxes Ready Reckoner with Tax Planning (For A.Y. 2024-2025 & 2025-2026)

...................................................................................................................................................................................................................................
Description
A comprehensive guide to Practice and Compliance adherance to direct tax provisions, updated by all the relevant amendments made by the Finance Act, 2024 at the relevant places along with effective dates. The book has an analytical view of the amendments made by the Finance Act, 2024. It also contains frequently required information on the Companies Act. It also contains detailed tax tables for the assessment year 2024-2025 and 2025-2026 advance tax tables for financial 2024-2025 And 2025-2026. The rates for the last 10 years have also been provided. It also facilities an Investment Planner where in all the major investment schemes as announced have been discussed.
......................................................................................................................................................................................................................................
Contents
DIVISION 1
Compact Referencer
DIVISION 2
Part A : Income Tax
Chapter 1    Introduction
Chapter 2    Scope of Total Income and Residential Status [Sections 5 to 9A]
Chapter 3    Income which do not form part of Total Income
Chapter 4    Heads of Income [Section 14] and Income under the Head "Salaries" [Sections 15 to 17]
Chapter 5    Income under the Head "Income from House Property" [Sections 22 to 27]
Chapter 6    Income under the Head "Profits and Gains of Business or Profession" [Sections 28 to 44D]
Chapter 7    Income under the Head "Capital Gains" [Sections 45 to 55A]
Chapter 8    Income under the Head "Income from Other Sources"
Chapter 9    Income of Other Persons Included in Assessee's Total Income (Clubbing of Income)
Chapter 10  Cash Credit unexplained investments, etc. [Sections 68 to 69D]
Chapter 11   Set off or Carry Forward and Set off of Losses [Sections 70 to 80]
Chapter 12  Deductions to be made in Computing total Income [Sections 80A to 80U (Chapter VIA) Statutes
Chapter 13  Agricultural Income & Its Treatment [Sections 2(1A) and 10(1)]
Chapter 14  Computation of tax liability of various categories of persons
Chapter 15  Assessment of Trusts [Sections 11 to 13]
Chapter 16  Return of Income Procedure of Assessment [Sections 139 to 154]
Chapter 17  Permanent Account Number and Aadhaar Number [Section 139A and 139AA]
Chapter 18  Special Procedure for Assessment of Search Cases
Chapter 19  Deduction and Collection of Tax Source [Sections 190 to 206CA i.e. chapter XVIIA & B]
Chapter 20  Advance Payment of Tax [Sections 207-211, 218 & 219]
Chapter 21  Interest Payable by/to  Assessee [Sections 201(IA), 220(2), 234A, 234B, 234C & 244A]
Chapter 22  Refunds [Sections 237 to 241]
Chapter 23  Penalties and Prosecutions
Chapter 24  Appeals and Revision [Sections 246 to 264]
Chapter 25  Miscellaneous Provisons
Chapter 26  Equalisation Levy [Chapter VIII of the Finance Act, 2016]
DIVISION 3
Tables 1 to Table 8
Section Finding List.
............................................................................................................................................................................................................................
Author Details
Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a Fellow of the Institute of Chartered Account of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He has been nominated by the Government of India as a member of the task Force for redrafting the Income-tax Act and New Income-tax Law. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of finance and taxation. He has been nominated by the Government of Directors of UNITECH LTD with the approval of the Supreme Court to Board and has also been nominated by the Govt. of India as Independent Director of the Central Board of State Bank of India.
Dr. Ahuja is a author of various books on Direct Taxation and he has addressed more than 5000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.
Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faulty member at Shri Ram College of Commerce (Delhi University). He is an advocate and leading consultant at Delhi NCR and also has vast practical experience in handling tax matters of trade and industry. He is also a Counsel member of ICAI (Government of India Nominee) and on the Board of various reputed companies. He is co-author of various books on Income-tax. He has addressed more than 2500 seminars on direct Taxes organized by ICAI , Chambers of Commerce, Universities etc.
............................................................................................................................................................................................................................