TaxmannS Direct Taxes Ready Reckoner (Dtrr) [Finance Act 2025] Comprehensive | UserFriendly GuidanceWith Old Vs. New Tax Reg

Direct Taxes Ready Reckoner Has Been A Trusted Companion For Tax Professionals Across India For More Than Forty Years, Providing Unparalleled Clarity And Comprehensive Coverage Of The IncomeTax Act. This Ready Reckoner Is Designed To Simplify Complex Tax Provisions, Providing Practical Illustrations, BreakEven Tables, Hints For Tax Planning, And A Detailed Analysis Of The New Tax Regime. It Also Guides The Procedures And Compliance Requirements Under The Faceless Tax Proceedings Framework.This Book Is Intended For The Following Audience: Tax Professionals & Practitioners Chartered Accountants, Lawyers, And Tax Consultants Who Need Quick Reference Material For DayToDay Tax Advisory And Compliance Corporate & Finance Executives Cfos, Finance Managers, And Corporate Tax Teams Seeking Clarity On Tax Rates, Deductions, Exemptions, And Compliance Timelines Students & Academics Ca, Cs, Cma, Mba (Finance), And Law Students Who Require An InDepth Understanding Of Direct Tax Provisions Entrepreneurs & Individuals StartUps, Msmes, And Individuals Looking For Precise Guidance On Tax Planning Strategies And Compliance ObligationsThe Present Publication Is The 49Th Edition, Updated To Incorporate The Latest Legislative Changes By The Finance Act 2025. Applicable For Assessment Years 202526 And 202627, This Edition Is Authored By Dr Vinod K. Singhania, Whose Expert Analysis Has Established This Book As A Cornerstone In Direct Taxation In India. The Key Highlights Of This Edition Include: [Amended & Updated] Incorporates And Highlights All Changes, Ensuring Readers Have The Most Current Information For Ay 202526 And 202627 [IncomeTax Bill 2025] Provides An Overview Of Key Changes In The IncomeTax Bill 2025 VisVis IncomeTax Act, 1961 [New Tax Regime] Detailed Guidance On The Revamped Tax Structure, With BreakEven Tables To Compare The Old Vs. New Tax Regimes For Different Income Levels [Hints For Tax Planning] Practical Insights On TaxSaving Avenues, Deductions, And Allowances Under Various Sections Of The IncomeTax Act [Faceless Tax Proceedings] StepByStep Explanation Of Compliance Requirements And Procedural Aspects Under The Faceless Assessment, Appeals, And Penalty System [Comprehensive Illustrations] Simplifies The Understanding Of Amendments And Complex Provisions Through Examples And Case Studies [UserFriendly Referencers] Organised Tax Tables, Depreciation Rates, Withholding Tax Rates, Cost Inflation Indices, And More For Instant Reference [Historical Data] Presents Tax Rates For The Last Ten Assessment Years, Plus Gold And Silver Rates From Past Years For Capital Gains Indexation Purposes [AuthorS Background] Dr Vinod K. Singhania, A Phd From The Delhi School Of Economics, Has Decades Of Experience In Direct Taxation. His Expert Analysis Continues To Set The Standard For Understanding And Applying Direct Taxation In IndiaThe Coverage Of The Book Is As Follows: Study Of Direct TaxesO Thorough Coverage Of All Heads Of Income (Salaries, House Property, Profits & Gains Of Business Or Profession, Capital Gains, And Other Sources) Referencer For AmendmentsO Separate Amendments At A Glance Section Explaining Each Major Change Enacted By The Finance Act 2025, With Examples Tax TablesO Comprehensive Tables For Ay 202526 And 202627 For Individuals, Hufs, Aops, Firms, Domestic Companies, Foreign Companies, And Cooperative Societies Under Both Regular And New Tax Regimes.O Tds And Tcs Rate Charts For Easy Reference Faceless ProceedingsO Detailed Guidelines And Faqs On How Faceless Assessments And Appeals Work, Including Timelines And Procedural Steps Deductions & ExemptionsO Exhaustive List Of Deductions Under Chapter ViA, Exemptions Under Section 10, And Reliefs Available Tax Planning ToolsO Summaries Of TaxSaving Schemes, Recommended Approaches For Capital Gains Exemption, And BreakEven Analyses For Different Income Brackets MiscellaneousO Cost Inflation Index TableO Income Computation And Disclosure Standards (Icds) OverviewO Guidelines For Tax Return Filing, Payment Of Advance Tax, Interest, And PenaltiesO Withholding Tax Compliances And TimelinesThe Structure Of The Book Is As Follows: Referencer Begins With QuickReferencer Charts And Tables, Enabling Instant Access To Key Rates And Provisions SectionWise Commentary Detailed Discussions On Each Section Of The IncomeTax Act, Supplemented By Practical Illustrations And Summaries Tax Tables Consolidated Tables For Current And Previous Years, Allowing Easy CrossReferencing Annexures & AppendicesO Lists Of Abbreviations For Ease Of UseO Illustrative Case Studies And ExamplesO Amendments Segregated For ClarityO Indices For Quick Topic Search Faceless Compliance Guidance Dedicated Coverage Of EAssessment Procedures, Deadlines, And Best Practices To Handle Notices And Queries In The Faceless Environment