Direct Tax Ready Reckoner - 2026 - 27

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

CR-1 Amendments brought in the Income-Tax Act, 2025 by The Finance Bill, 2026	1
CR-2 Rates of Taxation	37
CR-3 Direct Tax Rates for Last Ten Assessment Years	52
CR-4 Cost Inflation Index & Exemptions Available in Computation of Capital Gain	64
CR-5 TDS & TCS at a glance	68
CR-6 Special rates of Income Tax applicable to Non-Residents	79
CR-7 Withholding Tax Rates Applicable in the Treaties that India has entered into with Various Countries	81
CR-8 Tax rates as per IT Act vis a vis Tax Treaties	88
CR-9 Time Limit, Form & Fees for Filing an Appeal	99
CR-10 Investment Planner	100
CR-11 Interest Accrued on Certain Certificates	116
CR-12 Time limit for issuing different income-tax notices and completion of the assessment	123
CR-13 Prescribed Audit Reports under the Income-tax Rules/Act	125
CR-14 Prescribed Reports/Certificates from an Accountant	126
CR-15 Depreciation Table (written down value)	128
CR-16 Depreciation Table (straight line method)	137
CR-17 Rates of Depreciation under Companies Act, 2013	139
CR-18 Gold & Silver Rates since 1-4-2001	168
CR-19 SBI: Interest Rates w.e.f. 01.04.2024	149
CR-20 Penalties & Prosecution	157
CR-21 Residence in India for the purpose of the Income-tax Act	175
CR-22 Repeal and Savings	178