Direct Tax Law & Practice

by Dr. Girish Ahuja & CA (Adv.) Rahul Agarwal

CONTENTS AT A GLANCE

Preface to the Eighteenth Edition	v
About the Authors	vii
Detailed Contents	xi
Sectionwise Referencer	lxxvii
Table of Cases	lxxxvii

DIVISION 1

Part A: Interplay of TDS/TCS provisions under Income-tax Act, 1961 and Income-tax Act, 2025	A3
Part B: Navigators-Act, Rules & Forms	B1

DIVISION 2

Direct Tax

Chapter 1: Introduction [Sections 1 to 4]	3
Chapter 2. Scope of Total Income and Residential Status [Sections 5 to 9]	47
Chapter 3. Incomes which do not Form Part of Total Income	95
Chapter 4. Heads of Income [Sections 13 & 14] & Income under the Head "Salaries" [Sections 15 to 19]	157
Chapter 5. Income under the Head "Income from House Property" [Sections 22 to 25]	243
Chapter 6. Income under the Head "Profits and Gains of Business or Profession" [Sections 26 to 66]	271
Chapter 7. Income under the Head "Capital Gains" [Sections 67 to 91]	467
Chapter 8. Income under the Head "Income from Other Sources" [Sections 92 to 95]	676
Chapter 9. Income of Other Persons Included in Total Income of Assessee (Clubbing of Income) [Sections 96 to 100]	722
Chapter 10. Unexplained Credits, Investments, Asset, Expenditure, etc. [Sections 102 to 107]	740
Chapter 11. Set off or Carry Forward and Set off of Losses [Sections 108 to 121]	761
Chapter 12. Deductions to be Made in Computing Total Income [Sections 122 to 154 (Chapter VIII)]	803
Chapter 14. Double Taxation Relief [Sections 159 and 160]	881
Chapter 15. Special Provisions Relating to Avoidance of Tax [Sections 161 to 174, 176 and 177]	898
Chapter 16. General Anti-Avoidance Rules (GAAR) [Sections 178 to 184]	965
Chapter 17. Mode of payment in certain cases etc. and penalty in case of contravention [Sections 185 to 189 & Sections 450 to 453]	976
Chapter 18. Taxation of Individuals	986
Chapter 19. Taxation of Hindu Undivided Family	1008
Chapter 20. Taxation of Firms (including LLP)	1023
Chapter 21. Taxation of Association of Persons / Body of Individuals [Sections 304 to 309]	1048
Chapter 22. Special provisions for registered non-profit organization [Sections 332 to 355]	1066
Chapter 23. Taxation of Mutual Associations	1146
Chapter 24. Taxation of Co-operative Societies	1157
Chapter 25. Taxation of Companies	1176
Chapter 26. Special Provisions relating to Income of Shipping Companies (Tonnage Tax Scheme) [Sections 225 to 234]	1203
Chapter 27. Special provisions relating to pass-through entities [Sections 221 to 224]	1221
Chapter 28. Taxation of Non-Residents with Special Provisions as per Part E of Chapter XIII	1229
Chapter 29. Taxation and Special Provisions relating to Certain Persons [Chapter XVII-A, Sections 302 to 331]	1279
Chapter 30. Income Tax Authorities [Sections 236 to 261]	1308
Chapter 31. Return of Income [Sections 262 to 267]	1329
Chapter 32. Procedure of Assessment [Sections 268 to 291]	1365
Chapter 33. Search, Seizure & Survey [Sections 247 to 253] and Special Procedure for Assessment of Search Cases [Sections 292 to 301]	1424
Chapter 34. Appeals, Avoidance of Repetitive Appeals and Revisions [Sections 356 to 378]	1458
Chapter 35. Alternative Dispute Resolutions [Sections 379 to 386]	1512
Chapter 36. Deduction & Collection at Source [Sections 390 to 402]	1532
Chapter 37. Advance Payment of Tax [Sections 403 to 410 (erstwhile sections 207-211, 218 & 219)]	1773
Chapter 38. Charge of Interest and Levy of Fee [Sections 398(3), 411(3), 411(6), 423, 424, 425, 426, 427, 428, 429, 430 & 437 (Erstwhile Sections 201(1A), 206C(7), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G, 234H & 244A]	1786
Chapter 39. Refunds [Sections 431 to 438 (erstwhile sections 237 to 241 & 245)]	1816
Chapter 40. Penalties, Offences and Prosecution [Sections 298, 412 & 439 to 491]	1821
Chapter 41. Collection and Recovery of Tax [Sections 411 to 422]	1868
Chapter 42. Miscellaneous Provisions	1882
Annexure 1: Table of rates at which depreciation is admissible	1907
Annexure 2: Table of rates at which depreciation is admissible for power generation business	1915