Bharat Handbook To Direct Taxes 2025 by Bomi F. Daruwala – 34th Edition 2025

Description

DIVISION 1

AMENDMENTS AT A GLANCE

Chapter 1              Direct Tax Amendments made by the Finance (No. 2) Act, 2025

Chapter 2A           Rates of Tax for Assessment Year 2026-27

Chapter 2B           Rates of Tax for Assessment Year 2025-26

DIVISION 2

LAW, PRACTICE & PROCEDURE

Chapter 3              Residential Status

Chapter 4              Provisions Relating to Non-Resident

Chapter 5              International Tax Rates

Chapter 6              Double Taxation Avoidance Agreements

Chapter 7              List of Exempt Incomes

Chapter 8              Income Computation Disclosure Standards (ICDS)

Chapter 9              Business Deductions and Disallowances

Chapter 10            Capital Gains

Chapter 11            Set Off and Carry Forward of Losses

Chapter 12            Minimum Alternate Tax

Chapter 13            Transfer Pricing — Domestic & International

Chapter 14            General Anti Avoidance Rule (GAAR)

Chapter 15            Penalties & Prosecution

Chapter 16            Prohibition on Cash Transactions

Chapter 17            Deductions under Chapter VIA

Chapter 18            Time Limit, Form & Fees for Filing an Appeal

Chapter 19            Limitations

Chapter 20            Tax Deduction/Collection at Source

Chapter 21            Rates of Gold and Silver

Chapter 22            Depreciation Rates as per Companies Act, 2013

DIVISION 3

FAQS & DEFINITIONS UNDER VARIOUS ENACTMENTS

Chapter 23            Frequently Asked Questions (FAQs)

Chapter 24            Definitions under selected enactments

DIVISION 4

SUPREME COURT & HIGH COURTS ON INCOME TAX

Supreme Court & High Courts on Income Tax

DIVISION 5

CBDT CIRCULARS & GOVERNMENT NOTIFICATIONS

1. Income-tax Act, 1961
2. Wealth-tax Act, 1957
3. Expenditure-tax Act, 1987
4. Banking Cash Transaction Tax

DIVISION 6

MODEL DEEDS

Model Deeds

DIVISION 7

ALLIED LAWS REFERRED TO IN DIRECT TAXES ACTS/RULE

Allied Laws Referred to in Direct Taxes Acts/Rules