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Bharat Law House Pvt. Ltd. DIRECT TAXES READY RECKONER 11th edition 2023 by Mahendra B. Gabhawala
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Chapter 1 Significant Amendments made by Finance Bill, 2023
Chapter 2 Guidelines for Online Submission
Chapter 3 Due Dates Calendar (Monthwise)
Chapter 4 Rates of Taxation
Chapter 5 Basic Concepts
Chapter 6 Tax Planning
Chapter 7 Exempt Income
Chapter 8 Taxation of Charity
Chapter 9 Salaries
Chapter 10 Income from House Property
Chapter 11 Profits and Gains of Business or Profession – PGBP
Chapter 12 Capital Gains
Chapter 13 Income from Other Sources
Chapter 14 Clubbing of Income
Chapter 15 Set off and Carry Forward of Losses
Chapter 16 Deductions and Rebates
Chapter 17 HUF, Firms, LLP, AOP and BOI
Chapter 18 Advance Tax and Self-assessment Tax
Chapter 19 TDS and TCS
Chapter 20 STT, CTT, DDT, MAT, AMT and CDT
Chapter 21 Amalgamation and Demerger
Chapter 22 NR, DTAA, Transfer Pricing, AAR and DRP
Chapter 23 Survey, Requisition, Search, Seizure and Faceless Jurisdiction of Income Tax Authorities
Chapter 24 Return of Income, PAN, TAN and AIR
Chapter 25 Assessment Procedure
Chapter 26 Post-Search Assessment
Chapter 27 Interest, Penalties and Prosecution
Chapter 28 Appeals, Rectification and Revision
Chapter 29 Collection, Stay of Demand and Recovery
Chapter 30 Refunds
Chapter 31 Dispute Resolution Committee
Chapter 32 Tax Audit
Chapter 33 ICDS - Income Computation and Disclosure Standards
Chapter 34 Equalisation Levy
Chapter 35 Tables
(1) Rates of Gold and Silver
(2) Depreciation Rates as per Companies Act, 2013
Chapter 36 TDS from Monthly Taxable Salary for F.Y. 2023-24
Chapter 37 Advance Tax/Income Tax Tables (A.Y. 2023-24 and A.Y. 2024-25)
(1) Individual; Association of Persons; BOIs; HUF
(2) Resident Individual of the age of 60 years or more but less than 80 years at any time during the previous year
(3) Resident Individual of the age of 80 years or more at any time during the previous year
(4) Domestic Companies having total turnover/receipts of P.Y. 2020-21/2021-22 not exceeding `400 Crores
(5) Firm (including LLP) & Domestic Companies having total turnover/receipts of P.Y. 2020-21/2021-22 exceeding `400 Crores
(6) Co-operative Society
(7A) Individual & HUF (Opting for new tax regime u/s. 115BAC)
(7B) Break-even Analysis of Tax under Old and New Regime
(8) Domestic Companies (opting for New Tax Regime u/s 115BA)
(9) Domestic Companies (opting for payment of taxes u/s 115BAA)
(10) Domestic Companies (opting for payment of taxes u/s 115BAB)
(11) Co-operative Society (opting for payment of taxes u/s 115BAD)
(12) Co-operative Society (opting for payment of taxes u/s 115BAE)
Chapter 38 Advance Tax/Income Tax Calculation by Formula
(1) Tax Calculation (A.Y. 2023-24 and 2024-25)
(2) Advance Tax/Income Tax Calculation (A.Y. 2023-24 and 2024-25) — Special Rates of Taxation u/ss. 115BA, 115BAA, 115BAB, 115BAC, 115BAD & 115BAE