G SEKAR-DIRECT TAX READY RECKONER 2025-26- Updated FINANCE ACT 2025

Description

Direct Taxes as a field of study and practice, is a professionally challenging and rewarding area. The Tax Practitioner should be constantly up to date with the current developments in Taxation Law, relevant Circulars, Notifications, Press Releases and Legal Decisions. With more focus on e–governance in Taxation Law, the Tax Practitioner is also required to be tech–savvy to ensure procedural compliance in various tax matters.

The Highlights of this Updated Edition of the Book include –

• Amendments made by The Finance Act, 2025 incorporated at appropriate places in respective Chapters, rather than giving reference to the amendment at a different place, including the recent Vivad se Vishwas Scheme 2024.
• Separate Topic on Faceless Assessment, Appeals and Penalty Provisions
• All recent and relevant Circulars, Notifications, Press Releases & Court Decisions updated.
• Tax Rate Tables for Individuals, HUF, AOP, BOI, AJP, Firms, Companies, Co–operative Societies for ten Assessment Years, in an effective and condensed form.
• Quick Guide to Allied Laws Companies Act 2013 (Depreciation, Fees, etc.) and Accounting Standards, Ind AS, ICDS.
• Highly appreciated by the Departmental Officials as an immediate Reference Book and User–Friendly Reckoner.