Direct Taxes Ready Reckoner (For A.Y 2024-2025 and 2025-2026)

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Description
Authoring this Direct Taxes Ready Reckoner is a dream come true. Nearly 25 years back, as a student of CA and as a beginner thereafter, whenever I used the DTRR, I would think of how the book could be made more helpful and user-friendly. With this background, I am happy to author this publication for the professionals. An endeavour has been made to give a wide coverage of the information in a simplified manner. Examples and case-studies have been provided, wherever possible.
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Contents
Chapter 1. Introduction
Chapter 2. Basis of Charge
Chapter 3. Residential Status & Scope of Income
Chapter 4. Deemed Receipt & Deemed Accrual
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] Tax Audit & Books of Accounts
Chapter 30. Tax Audit and Books of Accounts
Chapter 31. Black Money Act
Chapter 32. Assessment of Business Trusts
Chapter 33. Penalties & Prosecution
Chapter 34. Advance Tax & Interest
Chapter 35. Refund & Recoveries
Chapter 36. Special Provisions for Banks & NBFC
Chapter 37. Investment Fund
Chapter 38. Section 14A
Chapter 39. Interest & Bonus Stripping
Chapter 40. Business Re-organisation
Chapter 41. Non-resident Taxation - Special Provisions
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Author Details
Arvind Tuli, a name that needs no introduction in the field of CA Education, has taught taxation to more than 1,00,000 CA, CS students over a period of last 22 years through face to face. He is known among students for his conceptual yet exam-orieted teaching methodology, making students understand and memorize the law within the class itself. It is because of his reason that his students have constantly been getting good scores, several of them getting All India highest in IPCC Taxation and CA Final Direct Tax.
His handwritten summary charts are a treasure for any CA student as they summarize the deepest of the taxation concepts in minimum possible content effectively. Successfully implementing his mantra of "Fun while you learn", his classes are always lively and interesting.
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