QRN-1 Amendments at a Glance: Finance Act, 2024 & Finance (No. 2)Bill, 2024
QRN.1
QRN-2 Direct Taxes
QRN.56
QRN-3 Memorandum to Finance (No. 2) Bill, 2024
QRN.61
QRN-4 Rates, Forms and dates of TDS & TCS
QRN.70
QRN-5 Rates of Income Tax for Special incomes
QRN.85
QRN-6 Rates of Direct Tax for Last Ten Years
QRN.90
QRN-7 Tax Obligations with Dates and Forms
QRN.98
QRN-8 Reports and Certificates from an Accountant
QRN.102
QRN-9 Depreciation Table
QRN.105
Chapter 1 Introduction
1
Chapter 2 Basis of Charge
3
Chapter 3 Residential Status & Scope of Income
7
Chapter 4 Deemed Receipt & Deemed Accrual
19
Chapter 5 Salary
29
Chapter 6 House Property
59
Chapter 7 Capital Gains
76
Chapter 8 Business & Profession
134
Chapter 9 Other Sources
207
Chapter 10 Clubbing of Income
216
Chapter 11 Dividend Income
224
Chapter 12 Undisclosed Incomes
229
Chapter 13 Gifts
236
Chapter 14 Set off or carry forward & set off of losses
250
Chapter 15 Deductions from GTI
259
Chapter 16 Insurance & ULIP
287
Chapter 17 Agricultural Income & Partial Integration
301
Chapter 18 Assessment of Firms
308
Chapter 19 Assessment of AOP & BOI
325
Chapter 20 Assessment of HUF
332
Chapter 21 Assessment of Political Parties & Electoral Trust
338
Chapter 22 Assessment of Co-operative Societies
341
Chapter 23 Tax Regimes
346
Chapter 24 Assessment of Charitable Trust
355
Chapter 25 Assessment of Companies
388
Chapter 26 Returns of Income
411
Chapter 27 Assessment Procedure
431
Chapter 28 Appeals and Revision
501
Chapter 29 TDS & TCS
524
Part A – Tax Deducted at Source [TDS]
524
Part B – Tax Collected at Source [TCS]
585
Chapter 30 Tax Audit & Books of Accounts
598
Chapter 31 Black Money Act
612
Chapter 32 Assessment of Business Trusts
620
Chapter 33 Penalties & Prosecution
626
Chapter 34 Advance Tax & Interest
651
Chapter 35 Refund & Recoveries
661
Chapter 36 Special Provisions for Banks & NBFC
671
Chapter 37 Investment Fund
674
Chapter 38 Section 14A
679
Chapter 39 Interest & Bonus Stripping
682
Chapter 40 Business Re-organisation
687
Chapter 41 Non-resident Taxation – Special Provisions
709
Chapter 42 Board for Advance Rulings
730
Chapter 43 Encouraging Digital Transactions
736
Tax Tables/Computation – 1
743
Tax Tables/Computation – 2
747
Tax Tables/Computation – 3
751
Tax Tables/Computation – 4
756
Tax Tables/Computation – 5
762
About the Author
CA Arvind Tuli
FCA
Arvind Tuli is a well-known name in the field of CA education and direct taxation. Over the last 24 years, he has taught taxation to more than 1,50,000 CA and CS students through both face-to-face classroom teaching and online platforms. He is widely respected among students for his conceptual yet exam-oriented teaching methodology, which enables students to understand and internalise the law within the classroom itself. As a result, his students have consistently delivered strong results, with several securing All India highest ranks in CA Inter Taxation and CA Final Direct Tax.
In addition to teaching, he is a leading author in direct taxation with Bharat Law House, one of India's most respected legal publishers. His books are known for their clear structure, statutory linkage, and practical orientation, making them equally valuable for students and professionals seeking a strong conceptual foundation.
His handwritten summary charts are considered a valuable learning resource, as they condense complex taxation concepts into concise, easy-to-retain formats. Guided by his philosophy of "Fun while you learn," his classes are known to be engaging, disciplined, and academically rigorous.
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