Handbook To DIRECT TAXES -FINANCE ACT 2024
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About Handbook To DIRECT TAXES |
DIVISION 1 AMENDMENTS AT A GLANCE Chapter 1 Direct Tax Amendments made by the Finance (No. 2) Act, 2024 Chapter 2A Rates of Tax for Assessment Year 2024-25 Chapter 2B Rates of Tax for Assessment Year 2025-26 DIVISION 2 LAW, PRACTICE & PROCEDURE Chapter 3 Residential Status Chapter 4 Provisions Relating to Non-Resident Chapter 5 International Tax Rates Chapter 6 Double Taxation Avoidance Agreements Chapter 7 List of Exempt Incomes Chapter 8 Income Computation Disclosure Standards (ICDS) Chapter 9 Business Deductions and Disallowances Chapter 10 Capital Gains Chapter 11 Set Off and Carry Forward of Losses Chapter 12 Minimum Alternate Tax Chapter 13 Transfer Pricing — Domestic & International Chapter 14 General Anti Avoidance Rule (GAAR) Chapter 15 Penalties & Prosecution Chapter 16 Prohibition on Cash Transactions Chapter 17 Deductions under Chapter VIA Chapter 18 Time Limit, Form & Fees for Filing an Appeal Chapter 19 Limitations Chapter 20 Tax Deduction/Collection at Source Chapter 21 Rates of Gold and Silver Chapter 22 Depreciation Rates as per Companies Act, 2013 DIVISION 3 FAQS & DEFINITIONS UNDER VARIOUS ENACTMENTS Chapter 23 Frequently Asked Questions (FAQs) Chapter 24 Definitions under selected enactments DIVISION 4 SUPREME COURT & HIGH COURTS ON INCOME TAX Supreme Court & High Courts on Income Tax DIVISION 5 CBDT CIRCULARS & GOVERNMENT NOTIFICATIONS A. Income-tax Act, 1961 B. Wealth-tax Act, 1957 C. Expenditure-tax Act, 1987 D. Banking Cash Transaction Tax DIVISION 6 MODEL DEEDS Model Deeds DIVISION 7 ALLIED LAWS REFERRED TO IN DIRECT TAXES ACTS/RULE Allied Laws Referred to in Direct Taxes Acts/Rules |