Guide to Income Tax
by CA. Prerna Peshori & CA. Harshad TekwaniCONTENTS AT A GLANCE
DIVISION 1
AMENDMENTS AT A GLANCE
| Chapter 1 Analysis of Amendments made by the Finance Act, 2026 | 1.1 |
| Chapter 2A Tax Rates and Charge of Income Tax | 1.65 |
DIVISION 2
LAW, PRACTICE & PROCEDURE
| Chapter 3 Residential Status | 2.1 |
| Chapter 4 Non-Resident Taxation | 2.11 |
| Chapter 5 Salaries | 2.43 |
| Chapter 6 House Property | 2.53 |
| Chapter 7 Profits and gains of business or profession | 2.67 |
| Chapter 8 Capital Gains | 2.162 |
| Chapter 9 Income from other sources | 2.223 |
| Chapter 10 Clubbing | 2.230 |
| Chapter 11 Set-Off | 2.243 |
| Chapter 12 Deductions | 2.272 |
| Chapter 13 Tax Deduction at Source (TDS) | 2.344 |
| Chapter 14 Tax Collection at Source (TCS) | 2.373 |
| Chapter 15 Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT) | 2.384 |
| Chapter 16 Return of Income | 2.397 |
| Chapter 17 Tax Administration | 2.420 |
| Chapter 18 Interest, Fees and Penalties | 2.469 |
DIVISION 3
MISCELLANEOUS
| Chapter 19 Gold & Silver Rates (2001 - 2026) and Cost Inflation Index | 3.1 |
DIVISION 4
SUPREME COURT & HIGH COURTS ON INCOME TAX
| Supreme Court & High Courts on Income Tax | 4.1 |
DIVISION 5
CBDT CIRCULARS & GOVERNMENT NOTIFICATIONS
| A. Income-tax Act, 1961 | 5.1 |
| B. Wealth-tax Act, 1957 | 5.405 |
| C. Expenditure-tax Act, 1987 | 5.407 |
| D. Banking Cash Transaction Tax | 5.408 |
DIVISION 6
MODEL DEEDS
| Model Deeds | 6.1 |
DIVISION 7
ALLIED LAWS REFERRED TO IN INCOME-TAX ACT, 2025
| Allied Laws Referred to in Income-Tax Act, 2025 | 7.1 |
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