DIRECT TAXES READY RECKONER With Tax Planning

Chapter 1 Significant Amendments made by Finance Bill 2021 Chapter 1A Direct Tax Vivad se Vishwas Act 2020 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 Settlement Commission/Interim Board (w.e.f. 1-2-2021) Chapter 32 Tax Audit Chapter 33 ICDS - Income Computation and Disclosure Standards Chapter 34 Equalisation Levy Chapter 35 Tables