Description
Bharat Law House Pvt Ltd Direct Taxes Ready Reckoner 2016-2017 by Dr Girish Ahuja and Dr Ravi Gupta
DIVISION 1: COMPACT REFERENCER
CR-1 Amendments brought in by the Finance Bill, 2016
CR-1A Equalisation Levy
CR-1B The Income Declaration Scheme, 2016
CR- 1C The Direct Tax Dispute Resolution Scheme, 2016
CR-2 Rates of Taxation
CR-3 Direct Tax Rates for Last Ten Assessment Years
CR-4 Cost Inflation Index & Exemptions Available in Computation of Capital Gain
CR-5 Deductions to be made in Computing Total Income
CR-6 Salient Features of Assessment of a Firm including LLP
CR-7 Tax Deduction/Collection at Source (TDS)
CR-8 Special rates of Income Tax applicable to Non-Residents
CR-9 Withholding Tax Rates Applicable in the Treaties that India has entered into with Various Countries
CR-10 Time Limit, Form & Fees for Filing an Appeal
CR-11 Investment Planner
CR-12 Interest Accrued on Certain Certificates
CR-13 Calendar of Direct Tax Obligations
CR-14 Limitations
CR-15 Prescribed Audit Reports under the Income-tax Rules/Act
CR-16 Prescribed Reports/Certificates from an Accountant under section 288(2), Explanation
CR-17 Depreciation Table
CR-18 Depreciation Table (for undertakings engaged in generation or generation and distribution of power)
CR-19 Rates of Depreciation under Companies Act, 2013
CR-20 Fees Payable to Registrar of Companies
CR-21 Gold & Silver Rates Since 1-4-1981
CR-22 State Bank of India: Interest Rates on 1st April, 2016
DIVISION 2
PART A: INCOME TAX
Chapter 1: Introduction [Sections 1 to 4]
Chapter 2: Scope of Total Income and Residential Status [Sections 5 to 9]
Chapter 3: Incomes which do not form part of Total Income
Chapter 4: Heads of Income [Section 14] and Income under the Head "Salaries" [Sections 15 to 17]
Chapter 5: Income under the Head "Income from House Property" [Sections 22 to 27]
Chapter 6: Income under the Head "Profits and Gains of Business or Profession" [Sections 28 to 44D]
Chapter 7: Income under the Head "Capital Gains" [Sections 45 to 55A]
Chapter 8: Income under the Head "Income from Other Sources" [Sections 56 to 59]
Chapter 9: Income of Other Persons Included in Assessee's Total Income (Clubbing of Income) [Sections 60 to 65]
Chapter 10: A. Cash credit, unexplained investments, etc. [Sections 68 to 69D]
B. Set off or Carry Forward and Set off of Losses [Sections 70 to 80]
Chapter 11: Deductions to be made in Computing Total Income [Sections 80A to 80U (Chapter VIA)]
Chapter 12: Agricultural Income & Its Tax Treatment [Sections 2(1A) and 10(1)]
Chapter 13: Computation of tax liability of various categories of persons
Chapter 14: Assessment of Trust [Sections 11 to 13]
Chapter 15: Return of Income and Procedure of Assessment [Sections 139 to 154]
Chapter 16: Permanent Account Number [Section 139A]
Chapter 17: Special Procedure for Assessment of Search Cases
Chapter 18: Deduction and Collection of Tax at Source [Sections 190 to 206CA i.e. Chapter XVIIA & B]
Chapter 19: Advance Payment of Tax [Sections 207-211, 218 and 219]
Chapter 20: Interest Payable by/to Assessee [Sections 201(1A), 220(2), 234A, 234B, 234C and 244A]
Chapter 21: Refunds [Sections 237 to 241]
Chapter 22: Penalties and Prosecutions
Chapter 23: Appeals and Revision [Sections 246 to 264]
Chapter 24: Specified Domestic Transactions and Provision of Transfer Pricing Applicable to such Transactions [Chapter X, Sections 92BA, 92, 92C, 92D, 92E & 92F]
Chapter 25: Miscellaneous Provisions
DIVISION 3: TABLES
1 Market Quotations of Equity Shares as on 1-4-1981
2. Bullion Quotations as on 1-4-1981
3. Tax Deduction at Source from Monthly Taxable Salary during the Financial Year 2016-17
4. Advance Tax and TDS from Salary (For F.Y. 2015-2016)
5. Income Tax Tables for Assessment Year 2016-2017
6. Advance Tax/Income Tax Calculation by Formula