Direct Taxes Law & Practice by Adv. (Dr.) Ravi Gupta & CA (Dr.) Arun Ahuja – 18th Edition 2026

Description

Part 1

Division A      Analysis of amendments made by The Finance Act, 2026

Division B       Important Case Laws

Division C      CBDT Circulars & Government Notifications

Part 2

Direct Taxes — Laws & Practice

Chapter 1       Preliminary

Chapter 2       Basis of Charge

Chapter 3       Incomes which do not Form Part of Total Income

Chapter 4       Computation of Total Income and Income under the Head “Salaries”

Chapter 5       Income under the Head “Income from House Property”

Chapter 6       Income under the Head “Profits and Gains of Business or Profession”

Chapter 7       Income under the Head “Capital Gains”

Chapter 8       Income under the Head “Income from other Sources”

Chapter 9       Income of Other Persons included in Total Income of Assessee

 

Chapter 10     Aggregation of Income – Unexplained Credits, Unexplained Investment Etc.

Chapter 11     Set Off or Carry Forward and Set Off of Losses

Chapter 12     Deductions to be Made in Computing Total Income

Chapter 13     Agricultural Income and Its Tax Treatment

Chapter 14     Assessment of Individuals

Chapter 15     Assessment of Hindu Undivided Family

Chapter 16     Assessment of Firms (including LLP)

Chapter 17     Assessment of Association of Persons

Chapter 18     Assessment of Co-operative Societies

Chapter 19     Assessment of Non-Profit Organization

Chapter 20     Taxation of Mutual Associations

Chapter 21     Assessment of Companies

Chapter 22     Tonnage Tax Scheme

Chapter 23     Return of Income and Procedure of Assessment

Chapter 24     Search, Seizure & Survey and Special Procedure
for Assessment of Search Cases

Chapter 25     Deduction and Collection of Tax at Source

Chapter 26     Advance Payment of Tax

Chapter 27     Interest and Fee Payable

Chapter 28     Refunds

Chapter 29     Appeals, Revisions and Alternate Dispute Resolutions

Chapter 30     Penalties, Offences and Prosecution

Chapter 31     Income Tax Authorities

Chapter 32     Special Provisions Relating to Certain Persons –
Legal Representative, Agent, Executors Etc.

Chapter 33     Collection and Recovery of Tax

Chapter 34     Mode of Payment in Certain Cases etc.

Chapter 35     Double Taxation Relief

Chapter 36     Special Provisions Relating to Avoidance of Tax (Transfer Pricing Provisions for International Transactions)

Chapter 37     General Anti-Avoidance Rule (GAAR)

Chapter 38     Special Provisions Relating to Non-Residents and Foreign Companies

Chapter 39     Advance Rulings