Direct Taxes Ready Reckoner

Book Details

DIVISION 1

Compact Reference

DIVISION 2

PART A: INCOME TAX

Chapter 1 Introduction [Sections 1 to 4]	201
Chapter 2 Scope of Total Income & Residential Status [Sections 5 to 9B]	210
Chapter 3 Incomes which do not form part of Total Income [Sections 10, 10AA and 11 to 13A]	225
Chapter 4 Heads of Income [Section 14] and Income under the Head "Salaries" [Sections 15 to 17]	242
Chapter 5 Income under the Head "Income from House Property" [Sections 22 to 27]	289
Chapter 6 Income under the Head "Profits and Gains of Business or Profession" [Sections 28 to 44D]	301
Chapter 7 Income under the Head "Capital Gains" [Sections 45 to 55A]	372
Chapter 8 Income under the Head "Income from Other Sources" [Sections 56 to 59]	476
Chapter 9 Income of Other Persons Included in Assessee's Total Income (Clubbing of Income) [Sections 60 to 65]	493
Chapter 10 Unexplained Cash Credits, Investments, Money, etc. [Sections 68 to 69D] Cash credits [Section 68]	499
Chapter 11 Set off or Carry Forward and Set off of Losses [Sections 70 to 80]	511
Chapter 12 Deductions to be made in Computing Total Income [Sections 80A to 80U (Chapter VIA)]	527
Chapter 15 Assessment of Trusts [Sections 11 to 13]	629
Chapter 16 Return of Income and Procedure of Assessment [Sections 139 to 154]	665
Chapter 17 Permanent Account Number and Aadhaar Number [Section 139A and 139AA]	757
Chapter 18 Search, Seizure & Survey and Special Procedure for Assessment of Search Cases [Sections 132, 132A, 132B, 133A, 153A to 153D]	761
Chapter 19 Deduction and Collection of Tax at Source [Sections 190 to 206CA] Deduction at source and advance payment [Section 190]	793
Chapter 20 Advance Payment of Tax [Sections 207-211, 217 & 219]	852
Chapter 21 Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G,234H & 244A]	858
Chapter 22 Refunds [Sections 237 to 241 & 245]	879
Chapter 23 Penalties and Prosecutions	885
Chapter 24 Appeals and Revision [Sections 246 to 264]	922
Chapter 25 Miscellaneous Provisions	946
Chapter 26 Equalisation Levy [Chapter VIII of the Finance Act, 2016]	968

DIVISION 3

Tables

About the Author

Dr. Girish Ahuja & Dr. Ravi Gupta

Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He had been nominated by the Government of India as a member of the Task Force for redrafting the Income-tax Act and New Income-tax Law. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of finance and taxation. He has been nominated by the Government of Directors of UNITECH LTD with the approval of the Supreme Court to Board and was also been nominated by the Govt. of India as Independent Director of the Central Board of State Bank of India. Dr. Ahuja is a author of various books on Direct Taxation and he has addressed more than 5000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.

Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He had been a faculty member at Shri Ram College of Commerce (Delhi University). He is an advocate and leading consultant at Delhi NCR and also has vast practical experience in handling tax matters of trade and industry. He has been appointed by the Government of India as a member of the Committee consututed for Simplification of Income Tax Act. He is also a Central Council member of ICAI (Government of India Nominee) and on the Board of various reputed companies. He is a co-author of various books on Income-tax. He has addressed more than 3000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc.

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