Bharat Handbook to Direct Taxes by Bomi F Daruwala & Prarna Peshori 34th Edition 2025

DescriptionBharat Handbook to Direct Taxes by Bomi F Daruwala & Prarna Peshori 34th Edition 2025Bharat Handbook to Direct Taxes by Bomi F Daruwala & Prarna Peshori 34th Edition 2025About Handbook To DIRECT TAXESDIVISION 1AMENDMENTS AT A GLANCEChapter 1Direct Tax Amendments made by the Finance Act, 2023Chapter 1A Bird’s Eye View of the Finance Act, 2023for Resident Salaried EmployeeChapter 2Rates of Tax for Assessment Year 2024-25DIVISION 2LAW, PRACTICE & PROCEDUREChapter 3Residential StatusChapter 4Provisions Relating to Non-ResidentChapter 5International Tax RatesChapter 6Double Taxation Avoidance AgreementsChapter 7List of Exempt IncomesChapter 8Income Computation Disclosure Standards (ICDS)Chapter 9Business Deductions and DisallowancesChapter 10Capital GainsChapter 11Set Off and Carry Forward of LossesChapter 12Minimum Alternate TaxChapter 13Transfer Pricing — Domestic & InternationalChapter 14General Anti Avoidance Rule (GAAR)Chapter 15Penalties & ProsecutionChapter 16Prohibition on Cash TransactionsChapter 17Deductions under Chapter VIAChapter 18Time Limit, Form & Fees for Filing an AppealChapter 19LimitationsChapter 20Tax Deduction at SourceChapter 21Rates of Gold and SilverChapter 22Depreciation Rates as per Companies Act, 2013DIVISION 3FAQS & DEFINITIONS UNDER VARIOUS ENACTMENTSChapter 23Frequently Asked Questions (FAQs)Chapter 24Definitions under various enactmentsDIVISION 4SUPREME COURT & HIGH COURTS ON INCOME TAXSupreme Court & High Courts on Income TaxDIVISION 5CBDT CIRCULARS & GOVERNMENT NOTIFICATIONSA.Income-tax Act, 1961B.Wealth-tax Act, 1957C.Expenditure-tax Act, 1987D.Banking Cash Transaction TaxDIVISION 6MODEL DEEDSModel DeedsDIVISION 7ALLIED LAWS REFERRED TO IN DIRECT TAXES ACTS/RULESAllied Laws Referred to in Direct Taxes Acts/Rules