Direct Taxes Ready Reckoner by CA Arvind Tuli and CA Neeraj Jain – Edition 2026

Description

QRN-1            Comparative Table 1

                        Income Tax Act 2025 = Income Tax Act 1961

                        Comparative Table 2

                        Income Tax Act 1961 = Income Tax Act 2025

QRN-2            Computing Tax for Tax Year 2026-27
(ITA 2025 – First Tax Year)

QRN-3            Computing Tax for AY 2026-27 [PY 2025-26]

QRN-4            Rates, Forms and Dates of TDS & TCS

QRN-5            Rates of Income Tax for Special Incomes of Non-Resident

QRN-6            Rates of Direct Tax for Last Ten Years

QRN-7            Tax Obligations with Dates and Forms

QRN-8            Reports and Certificates from an Accountant

QRN-9            Depreciation Table

QRN-10          Gold & Silver Rates (2001–2026) and Cost Inflation Index

QRN-11          Essential Websites for Tax Practitioners

Chapter 1       Sources of Law

Chapter 2       Basis of Charge

Chapter 3       Residential Status & Scope of Income

Chapter 4       Exempted Incomes

Chapter 5       Income under the Head Salary

Chapter 6       Income from House Property

 

Chapter 7       Capital Gains

                        Exemptions from Capital Gains

Chapter 8       Business & Profession

Chapter 9       Income from Other Sources

Chapter 10     Clubbing of Income

Chapter 11     Dividend Income

Chapter 12     Undisclosed Incomes

Chapter 13     Gifts, Perquisites & Virtual Digital Assets

Chapter 14     Set off or Carry Forward & Set off of losses

Chapter 15A  Deductions from Gross Total Income

Chapter 15B  Rebates and Relief

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     Total Income of Political Parties and Electoral Trusts: Schedule VIII (See Section 12 – ITA 2025)

Chapter 22     Assessment of Co-operative Societies

Chapter 23     Tax Regimes

Chapter 24     Taxability of Trusts and Non-Profit Organisations

Chapter 25     Assessment of Companies

Chapter 26     Return of Income

Chapter 27     Procedure for Assessment & Powers of Income Tax Authorities

Chapter 28     Appeals, Revisions and Alternate Dispute Resolutions

Chapter 29     Tax Audit

Chapter 30     Black Money Act

Chapter 31     Special Provisions: Taxation of Non-Residents

Chapter 32     Collection and Recovery of Tax

Chapter 33     Penalties and Prosecution

 

Chapter 34     Refunds

Chapter 35     Presumptive Income

Chapter 36     Mode of Payment in certain cases

Chapter 37     Miscellaneous Provisions

Chapter 38     Special Provisions Relating to Certain Persons

Chapter 39     Business Re-organisation

Chapter 40     Special Provisions

Schedule II     See section 11 – ITA 2025

Schedule III   See section 11 – ITA 2025

Schedule IV   See section 11 – ITA 2025

Schedule V     See section 11 – ITA 2025

Schedule VI   See section 11 – ITA 2025

Tax Tables

Note on Tax Calculation Tools

Tax Table: 1.1 to 1.12:      Individual, HUF and AOP: TY: 2026-27 (Tax Regime u/s 202 [115BAC(1A)])

Tax Table: 2.1 to 2.11:      Individual, HUF and AOP: AY: 2025-26 (Tax Regime u/s 202 [115BAC(1A)])

Tax Table: 1.1 to 1.12:      Individual, HUF and AOP: AY: 2026-27 (Tax Regime u/s 115BAC(1A)

Tax Table: 2.1 to 2.11:      Individual, HUF and AOP: AY: 2025-26 (Tax Regime u/s 115BAC(1A)