Handbook To Direct Taxes
by Bomi F. DaruwalaBook Currently Unavailable
This book is no longer available and has been discontinued
Browse Other BooksContents at a glance
| Chapter 1 Direct Tax Amendments made by the Finance (No. 2) Act, 2024 | 1.1 |
| Chapter 2A Rates of Tax for Assessment Year 2024-25 | 1.25 |
| Chapter 2B Rates of Tax for Assessment Year 2025-26 | 1.36 |
| Chapter 3 Residential Status | 2.1 |
| Chapter 4 Provisions Relating to Non-Resident | 2.27 |
| Chapter 5 International Tax Rates | 2.30 |
| Chapter 6 Double Taxation Avoidance Agreements | 2.41 |
| Chapter 7 List of Exempt Incomes | 2.46 |
| Chapter 8 Income Computation Disclosure Standards (ICDS) | 2.95 |
| Chapter 9 Business Deductions and Disallowances | 2.117 |
| Chapter 10 Capital Gains | 2.123 |
| Chapter 11 Set Off and Carry Forward of Losses | 2.147 |
| Chapter 12 Minimum Alternate Tax | 2.162 |
| Chapter 13 Transfer Pricing — Domestic & International | 2.171 |
| Chapter 14 General Anti Avoidance Rule (GAAR) | 2.196 |
| Chapter 15 Penalties & Prosecution | 2.198 |
| Chapter 16 Prohibition on Cash Transactions | 2.208 |
| Chapter 17 Deductions under Chapter VIA | 2.213 |
| Chapter 18 Time Limit, Form & Fees for Filing an Appeal | 2.239 |
| Chapter 19 Limitations | 2.241 |
| Chapter 20 Tax Deduction/Collection at Source | 2.265 |
| Chapter 21 Rates of Gold and Silver | 2.299 |
| Chapter 22 Depreciation Rates as per Companies Act, 2013 | 2.300 |
| Chapter 23 Frequently Asked Questions (FAQs) | 3.1 |
| Chapter 24 Definitions under selected enactments | 3.83 |
| Supreme Court & High Courts on Income Tax | 4.1 |
| A. Income-tax Act, 1961 | 5.1 |
| B. Wealth-tax Act, 1957 | 5.533 |
| C. Expenditure-tax Act, 1987 | 5.535 |
| D. Banking Cash Transaction Tax | 5.536 |
| Model Deeds | 6.1 |
| Allied Laws Referred to in Direct Taxes Acts/Rules | 7.1 |
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