Direct Taxes Ready Reckoner by Bharat – 2026 Edition

Description Direct Taxes Ready Reckoner – Edition 2026 by  Bharat’s for Tax Year & A.Y. 2026-27 as amended by Finance Act 2026, published by Bharat Publishers, is a comprehensive and practical guide designed to simplify direct tax computation and planning in India. With 1240 pages of well-structured content, the book provides ready reference tables, tax rates, deductions, exemptions, and computation guidelines, enabling professionals to quickly access key information for efficient tax compliance and advisory work. The book is ideal for chartered accountants, tax practitioners, consultants, advocates, finance professionals, academicians, and students who require a reliable and easy-to-use reference for direct taxation. �� Key Features: Comprehensive ready reckoner for direct taxes (2026) Includes tax rates, deductions, exemptions & computation tables Designed for quick reference and practical use Trusted publication by Bharat Publishers �� Limited-Period Offer: Flat 35% Discount with Free Shipping Chapter Content Page Authors’ Note 5 Sectionwise Referencer 13 Corresponding Table 1: ITA 2025 = ITA 1961 13 Corresponding Table 2: ITA 1961 = ITA 2025 19 Repeal and Savings 25 Analysis of amendments made by the Finance Act, 2026 37 QRN-1 Comparative Table 1 QRN.1 QRN-2 Computing Tax for Tax Year 2026-27 QRN.96 QRN-3 Computing Tax for AY 2026-27 [PY 2025-26] QRN.118 QRN-4 Rates, Forms and Dates of TDS & TCS QRN.138 QRN-5 Rates of Income Tax for Special Incomes of Non-Resident QRN.157 QRN-6 Rates of Direct Tax for Last Ten Years QRN.166 7 Tax Obligations with Dates and Forms QRN.174 QRN-8 Reports and Certificates from an Accountant QRN.181 QRN-9 Depreciation Table QRN.187 QRN-10 Gold & Silver Rates (2001–2026) and Cost Inflation Index QRN.196 QRN-11 Essential Websites for Tax Practitioners QRN.200 1 Sources of Law 1 2 BASIS OF CHARGE 7 3 Residential Status & Scope of Income 16 4 Exempted Incomes 40 5 Income under the Head Salary 53 6 Income from House Property 108 7 Capital Gains 132 8 Business & Profession 195 9 Income from Other Sources 261 10 Clubbing of Income 274 11 Dividend Income 283 12 Undisclosed Incomes 290 13 Gifts, Perquisites & Virtual Digital Assets 298 14 Set off or Carry Forward & Set off of losses 314 15A Deductions from Gross Total Income 333 15B Rebates and Relief 355 16 Insurance & ULIP 367 17 Agricultural Income & Partial Integration 384 18 Assessment of Firms 397 19 Assessment of AOP & BOI 419 20 Assessment of HUF 426 21 Total Income of Political Parties and Electoral Trusts: Schedule VIII (See Section 12 – ITA 2025) 434 22 Assessment of Co-operative Societies 438 23 Tax Regimes 446 24 Taxability of Trusts and Non-Profit Organisations 457 25 Assessment of Companies 473 26 Return of Income 504 27 Procedure for Assessment & Powers of Income Tax Authorities 528 28 Appeals, Revisions and Alternate Dispute Resolutions 550 29 Tax Audit 556 30 Black Money Act 593 31 Special Provisions: Taxation of Non-Residents 606 32 Collection and Recovery of Tax 620 33 Penalties and Prosecution 655 34 Refunds 667 35 Presumptive Income 680 36 Mode of Payment in certain cases 699 37 Miscellaneous Provisions 707 38 Special Provisions Relating to Certain Persons 725 39 Business Re-organisation 743 40 Special Provisions 762 Schedule II See section 11 – ITA 2025 777 Schedule III See section 11 – ITA 20256 784 Schedule IV See section 11 – ITA 2025 801 Schedule V See section 11 – ITA 2025 810 Schedule VI See section 11 – ITA 2025 817