DIRECT TAXES MANUAL
by Bharat'sContents
| Bharat? | 5 |
| Comparative Tables | |
| |
| 25 |
1. THE INCOME-TAX ACT, 2025
(As amended by the Finance Act, 2026)
| Statement of Objects and Reasons | 1 |
CHAPTER I
PRELIMINARY
| 1. Short title, extent and commencement | 3 |
| 2. Definitions | 3 |
| 3. Definition of "tax year" | 35 |
CHAPTER II
BASIS OF CHARGE
| 4. Charge of income-tax | 37 |
| 5. Scope of total income | 38 |
| 6. Residence in India | 40 |
| 7. Income deemed to be received and dividend deemed to be income in a tax year | 42 |
| 8. Income on receipt of capital asset or stock-in-trade by specified person from specified entity | 43 |
| 9. Income deemed to accrue or arise in India | 44 |
| 10. Apportionment of income between spouses governed by Portuguese Civil Code | 55 |
CHAPTER III
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
| 11. Incomes not included in total income | 57 |
| 12. Incomes not included in total income of political parties and electoral trusts | 57 |
CONTENTS
| Bharat? | 5 |
| Comparative Tables | |
| Income Tax Act, 2025 = Income Tax Act, 1961 (at proper places) | |
| Income Tax Act, 1961 = Income Tax Act, 2025 | 25 |
1. THE INCOME-TAX ACT, 2025
(As amended by the Finance Act, 2026)
| Statement of Objects and Reasons | 1 |
CHAPTER I
PRELIMINARY
| 1. Short title, extent and commencement | 3 |
| 2. Definitions | 3 |
| 3. Definition of "tax year" | 35 |
CHAPTER II
BASIS OF CHARGE
| 4. Charge of income-tax | 37 |
| 5. Scope of total income | 38 |
| 6. Residence in India | 40 |
| 7. Income deemed to be received and dividend deemed to be income in a tax year | 42 |
| 8. Income on receipt of capital asset or stock-in-trade by specified person from specified entity | 43 |
| 9. Income deemed to accrue or arise in India | 44 |
| 10. Apportionment of income between spouses governed by Portuguese Civil Code | 55 |
CHAPTER III
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
| 11. Incomes not included in total income | 57 |
| 12. Incomes not included in total income of political parties and electoral trusts | 57 |
About the Author
Bharat's
₹ 4395
Price : ₹ 8695
Price Inclusive of Delivery Charges
Price Inclusive of Delivery Charges
Save ₹4300 (49% OFF)
Have Questions About This Book?
Our course advisors are here to help you make the right decision for your career growth.
Other books
CA/CMA INTER INCOME TAX QUESTION BANK
CA Aarish Khan
GST (IDT) Book - 4th Edition | May, Sept 2026 & Jan 2027 Attempt
CA Arpita Tulsyan
AUDIT MCQ BOOK NEW SYLLABUS
CA Aarti Lahoti
Strategic Management (SM) Book May 26 & Sept 26 onwards
CA Aarti Lahoti
AUDIT INSIGHTS BOOK May 26 & Sept 26 onwards
CA Aarti Lahoti
Join Us !!
List your Books
Share your knowledge and help shape the next generation of tech-savvy CA & Tax professionals while building a rewarding career in education.
Get Started
CAclubindia
