G. Sekar Handbook on DIRECT TAXES As Amended by The Finance Act

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?The Handbook on Direct Taxes As Amended by The Finance Act, 2025 by G. Sekar is a comprehensive resource designed to provide in-depth knowledge of India's direct tax laws, incorporating the latest amendments introduced by the Finance Act, 2025. This handbook is particularly beneficial for tax professionals, legal practitioners, and students specializing in taxation.?

Key Features:

• Updated Content: Reflects all recent amendments up to the Finance Act, 2025, ensuring readers have access to the most current tax regulations.?

• Ready Reckoner Tables: Includes practical tables for quick reference, aiding in the understanding and application of complex tax provisions.?

• Relevant Case Laws and Notifications: Incorporates pertinent case laws, circulars, and notifications, providing a well-rounded perspective on the interpretation and application of tax laws.?

• User-Friendly Format: Structured to cater to both seasoned professionals and newcomers, presenting information in a clear and accessible manner.?

Table of Contents:

While the detailed table of contents for this specific handbook is not readily available, similar publications typically cover the following topics:?

1. Amendments at a Glance:

   • Direct Tax Amendments made by the Finance Act, 2025?

   • Rates of Tax for Assessment Years 2025-26 and 2026-27?

2. Law, Practice & Procedure:

   • Residential Status?

   • Provisions Relating to Non-Residents

   • International Taxation and Double Taxation Avoidance Agreements?

   • Exempt Incomes?

   • Heads of Income:?

     • Income from Salaries

     • Income from House Property

     • Profits and Gains of Business or Profession

     • Capital Gains

     • Income from Other Sources

   • Deductions and Allowances?

   • Computation of Total Income?

   • Assessment Procedures?

   • Tax Administration and Compliance?

   • Penalties and Prosecutions?Appeals and Revisions