CONTENTS
| Chapter | Content | Page |
| DIVISION 1 | Compact Reference | 1 |
| CR-1 | Amendments brought in the Income-Tax Act by The Finance Bill, 2025. | 1 |
| CR-2 | Rates of Taxation | 45 |
| CR-3 | Direct Tax Rates for Last Ten Assessment Years. | 58 |
| CR-4 | Cost Inflation Index & Exemptions Available in Computation of Capital Gain | 69 |
| CR-5 | Deductions to be made in Computing Total Income. | 74 |
| CR-6 | Salient Features of Assessment of a Firm including LLP. | 82 |
| CR-7 | Tax Deduction/Collection at Source (TDS). | 88 |
| CR-8 | Special rates of Income Tax applicable to Non-Residents. | 110 |
| CR-9 | Withholding Tax Rates Applicable in the Treaties that India has entered into with Various Countries | 112 |
| CR-10 | Tax rates as per IT Act vis a vis Tax Treaties. | 120 |
| CR-11 | Time Limit, Form & Fees for Filing an Appeal. | 131 |
| CR-12 | Investment Planner | 132 |
| CR-13 | Interest Accrued on Certain Certificates. | 146 |
| CR-14 | Time limit for issuing different income-tax notices and completion of the assessment. | 153 |
| CR-15 | ||
| CR-16 | Prescribed Reports/Certificates from an Accountant under section 288(2), Explanation. | 155 |
| CR-17 | Depreciation Table (Rates of depreciation) | 157 |
| CR-18 | Depreciation Table (Appendix 1A | 165 |
| CR-19 | Rates of Depreciation under Companies Act, 2013. | 167 |
| CR-20 | Gold & Silver Rates since 1-4-2001. | 175 |
| CR-21 | State Bank of India: Interest Rates w.e.f. 01.04.2024 for the purpose of computing perquisite valuation | 177 |
| CR-22 | Penalties & Prosecution | 185 |
| CR-23 | Residence in India for the purpose of the Income-tax Act. | 197 |
| DIVISION 2 | ||
| PART A: INCOME TAX | INCOME TAX | 201 |
| 1 | Introduction [Sections 1 to 4] | 201 |
| 2 | Scope of Total Income & Residential Status [Sections 5 to 9B] | 210 |
| 3 | Incomes which do not form part of Total Income [Sections 10, 10AA and 11 to 13A] | 225 |
| 4 | Heads of Income [Section 14] and Income under the Head “Salaries” [Sections 15 to 17] |
242 |
| 5 | Income under the Head “Income from House Property” [Sections 22 to 27] | 289 |
| 6 | Income under the Head “Profits and Gains of Business or Profession” [Sections 28 to 44D] |
301 |
| 7 | Income under the Head “Capital Gains” [Sections 45 to 55A] | 372 |
| 8 | Income under the Head “Income from Other Sources” [Sections 56 to 59] | 476 |
| 9 | Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income) [Sections 60 to 65] |
493 |
| 10 | Unexplained Cash Credits, Investments, Money, etc. [Sections 68 to 69D] | 499 |
| 11 | Set off or Carry Forward and Set off of Losses [Sections 70 to 80] | 511 |
| 12 | Deductions to be made in Computing Total Income [Sections 80A to 80U (Chapter VIA)] |
527 |
| 13 | Agricultural Income & its Tax Treatment [Sections 2(1A) and 10(1)] | 567 |
| 14 | Computation of Tax Liability of Various Categories of Persons | 571 |
| 15 | Assessment of Trusts [Sections 11 to 13] | 629 |
| 16 | Return of Income and Procedure of Assessment [Sections 139 to 154] | 688 |
| 17 | Permanent Account Number and Aadhaar Number [Section 139A and 139AA] | 757 |
| 18 | Search, Seizure & Survey and Special Procedure for Assessment of Search Cases [Sections 132, 132A, 132B, 133A, 153A to 153D] |
761 |
| 19 | Deduction and Collection of Tax at Source [Sections 190 to 206CA] | 793 |
| 20 | Advance Payment of Tax [Sections 207-211, 217 & 219] | 852 |
| 21 | Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G,234H & 244A] |
858 |
| 22 | Refunds [Sections 237 to 241 & 245] | 879 |
| 23 | Penalties and Prosecutions | 885 |
| 24 | Appeals and Revision [Sections 246 to 264] | 922 |
| 25 | Miscellaneous Provisions | 946 |
| 26 | Equalisation Levy [Chapter VIII of the Finance Act, 2016] | 968 |
| DIVISION 3 | Tables | 941 |
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