Direct Tax Law & Practice
By Dr. Girish Ahuja & Dr. Ravi Gupta
(As Amended by the Finance Act, 2025)
Renowned for its clarity, depth, and practical orientation, "Direct Tax Law & Practice" by Dr. Girish Ahuja and Dr. Ravi Gupta stands as a cornerstone reference for students and professionals alike. This acclaimed book presents an exhaustive and analytical study of the provisions of the Income-tax Act, 1961, enriched with lucid explanations, practical examples, and judicial interpretations.
Comprehensive Coverage of all aspects of direct tax law, including income computation under different heads, clubbing of income, set-off and carry forward of losses, deductions, tax liability, and filing procedures.
Amendments as per the Finance Act, 2025 incorporated at relevant places, including the latest provisions relating to new tax regimes, updated surcharge and rebate thresholds, digital tax reforms, and penalty structures.
Examination-Oriented Presentation designed to meet the academic and practical needs of students appearing for CA, CS, CMA, and other professional courses, as well as for undergraduate and postgraduate commerce and law students.
Practical Examples and Computation Tables simplify complex provisions, enabling conceptual clarity and application-based learning.
Relevant Case Law & CBDT Circulars included to provide authoritative interpretation and real-world context.
Self-assessment Problems & Exercises at the end of each chapter for practice and reinforcement of learning.
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Basic Concepts and Definitions
Residential Status and Tax Incidence
Incomes Exempt from Tax
Income from Salaries
Income from House Property
Profits and Gains of Business or Profession
Capital Gains
Income from Other Sources
Clubbing of Income
Set-off and Carry Forward of Losses
Deductions Under Chapter VI-A (Sections 80C to 80U)
Agricultural Income and Its Tax Treatment
Computation of Total Income and Tax Liability
Taxation of Individuals (Including Senior and Super Senior Citizens)
Alternate Tax Regime under Section 115BAC
Taxation of Hindu Undivided Family (HUF)
Taxation of Firms and LLPs
Taxation of Companies (Including MAT)
Taxation of AOP/BOI, Trusts, and Charitable Institutions
Special Provisions Relating to Tonnage Tax, Political Parties, etc.
Income Tax Authorities
Filing of Return of Income
PAN, Aadhaar, and E-Verification
Assessment Procedures (Including Best Judgment and Reassessment)
Types of Assessments – Summary, Scrutiny, and Faceless Assessments
Advance Tax, TDS, and TCS
Interest, Fees, Penalties, and Prosecution
Appeals to CIT(A), ITAT, High Court, and Supreme Court
Revision by CIT
Dispute Resolution Mechanisms (Including Faceless Schemes)
Double Taxation Relief and DTAA
Transfer Pricing
Equalisation Levy and Significant Economic Presence
General Anti-Avoidance Rules (GAAR)
Tax Planning vs Tax Evasion
Recent Amendments by the Finance Act, 2025
Important Case Law Summaries
Self-Assessment Problems and Practice Questions
Appendix I: Income Tax Rates (AY 2025–26)
Appendix II: Depreciation Rates
Appendix III: List of Exempt Incomes
Appendix IV: Important Circulars and Notifications
Appendix V: Frequently Used Forms
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