Direct Taxes Law & Practice

by CA Kamal Garg

CONTENTS AT A GLANCE

Bharat?	5
Foreword by Justice A.K. Sikri,	7
Former Judge, Supreme Court of India Preface to the Eighteenth Edition	9
Detailed Contents	13
Section wise Referencer	59
Income Tax Act, 1961 & Income Tax Rules, 1962	59
Income Tax Act, 2025 & Income Tax Rules, 2026	67
Corresponding Tables	73
Income Tax Act, 2025 = Income Tax Act, 1961 (at proper places)	73
Income Tax Act, 1961 = Income Tax Act, 2025	73
Sections cum Rules cum Forms Comparative Chart: New v Old	81
Table of Cases	89

PART 1

Division A Analysis of amendments made by The Finance Act, 2026	FA.1
Division B Important Case Laws	CL.1
Division C CBDT Circulars & Government Notifications	CN.1

PART 2 Direct Taxes - Laws & Practice

Chapter 1 Preliminary	1
Chapter 2 Basis of Charge	40
Chapter 3 Incomes which do not Form Part of Total Income	85
Chapter 4 Computation of Total Income and Income under the Head "Salaries"	135
Chapter 5 Income under the Head "Income from House Property"	208
Chapter 6 Income under the Head "Profits and Gains of Business or Profession"	223
Chapter 7 Income under the Head "Capital Gains"	371
Chapter 8 Income under the Head "Income from other Sources"	448
Chapter 9 Income of Other Persons included in Total Income of Assessee	472
Chapter 10 Aggregation of Income - Unexplained Credits, Unexplained Investment Etc.	481
Chapter 11 Set Off or Carry Forward and Set Off of Losses	497
Chapter 12 Deductions to be Made in Computing Total Income	520
Chapter 13 Agricultural Income and Its Tax Treatment	569
Chapter 14 Assessment of Individuals	583
Chapter 15 Assessment of Hindu Undivided Family	597
Chapter 16 Assessment of Firms (including LLP)	612
Chapter 17 Assessment of Association of Persons	628
Chapter 18 Assessment of Co-operative Societies	633
Chapter 19 Assessment of Non-Profit Organization	644
Chapter 20 Taxation of Mutual Associations	698
Chapter 21 Assessment of Companies	707
Chapter 22 Tonnage Tax Scheme	737
Chapter 23 Return of Income and Procedure of Assessment	754
Chapter 24 Search, Seizure & Survey and Special Procedure for Assessment of Search Cases	835
Chapter 25 Deduction and Collection of Tax at Source	867
Chapter 26 Advance Payment of Tax	958
Chapter 27 Interest and Fee Payable	965
Chapter 28 Refunds	980
Chapter 29 Appeals, Revisions and Alternate Dispute Resolutions	988
Chapter 30 Penalties, Offences and Prosecution	1041
Chapter 31 Income Tax Authorities	1079
Chapter 32 Special Provisions Relating to Certain Persons - Legal Representative, Agent, Executors Etc.	1091
Chapter 33 Collection and Recovery of Tax	1105
Chapter 34 Mode of Payment in Certain Cases etc.	1135
Chapter 35 Double Taxation Relief	1143
Chapter 36 Special Provisions Relating to Avoidance of Tax (Transfer Pricing Provisions for International Transactions)	1155
Chapter 37 General Anti-Avoidance Rule (GAAR)	1243
Chapter 38 Special Provisions Relating to Non-Residents and Foreign Companies	1253
Chapter 39 Advance Rulings	1276