Income Tax Mini Ready Reckoner

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

CONTENTS AT A GLANCE

DIVISION 1

Compact Referencer

CR-1 Amendments brought in the Income-Tax Act, 2025 by the Finance Act,2026	1
CR-2 Rates of Taxation	47
CR-3 Direct Tax Rates for Last Ten Assessment Years	67
CR-4 Cost Inflation Index & Exemptions Available in Computation of Capital Gain	82
CR-5 TDS & TCS at a glance	86
CR-6 Time Limit, Form & Fees for Filing an Appeal	101
CR-7 Prescribed Audit Reports under the Income-tax Rules/Act	103
CR-8 Prescribed Reports/Certificates from an Accountant	105
CR-9 Gold & Silver Rates since 1-4-2001	107
CR-10 Investment Planner	109
CR-11 Repeal and Savings	129

DIVISION 2

Income Tax

Chapter 1: Introduction	�
Chapter 2: Scope of Total Income and Residential Status	�
Chapter 3: Incomes which do not Form Part of Total Income	172
Chapter 4: Computation of Total Income [Sections 13 & 14] & Income under the Head "Salaries" [Sections 15 to 19]	201
Chapter 5: Income under the Head "Income from House Property" [Sections 22 to 25]	276
Chapter 6: Income under the Head "Profits and Gains of Business or Profession" [Sections 26 to 66]	289
Chapter 7: Income under the Head "Capital Gains" [Sections 67 to 91]	371
Chapter 8: Income under the Head "Income from Other Sources" [Sections 92 to 95]	489
Chapter 9: Income of Other Persons Included in Assessee's Total Income(Clubbing of Income) [Sections 96 to 100]	506
Chapter 10: Unexplained Credits, Investments, Asset, Expenditure, etc.[Sections 102 to 107]	515
Chapter 11: Set off or Carry Forward and Set off of Losses [Sections 108 to 121]	520
Chapter 12: Deductions to be Made in Computing Total Income [Sections 122 to 154 (Chapter VIII)]	539
Chapter 13: Agricultural Income and Its Tax Treatment [Sections 2(5) and 11 read with Schedule II (Table: Sl. No. 1)]	583
Chapter 14: Computation of Tax Liability of Various Categories of Persons	589
Chapter 15: Return of Income and Procedure of Assessment [Sections 262 to 291]	628
Chapter 16: Deduction and Collection of Tax at Source [Sections 390 to 402]	702
Chapter 17: Advance Payment of Tax [Sections 403 to 410]	770
Chapter 18: Interest and Fee Payable [Sections 398(3), 411(3), 411(6), 423, 424,425, 426, 427, 428, 429, 430 & 437 (Erstwhile Sections 201(1A),206C(7), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G,234H & 244A]	778
Chapter 19: Refunds [Sections 431 to 438 (Erstwhile Section 237 to 241 & 245)]	805
Chapter 20: Penalties and Prosecutions [Sections 298, 412 & 439 to 491]	810
Chapter 21: Appeals and Revisions [Sections 356 to 378]	852
Chapter 22: Miscellaneous Provisions	877