Part A – Study of Direct Taxes
Tax rates for the assessment years 2022-23 and 2023-24
Amendments at a glance
Alternative tax regime
Income Computation and Disclosure Standards
Tax rates for the last ten assessment years
Gold and silver rates for the current year, last ten assessment years and on April 1, 1981/April 1, 2001
Tax savings schemes at a glance
Rates of depreciation
Under the Income-tax Act
For the assessment years 2006-07 onwards
For power generating units from the assessment year 1998-99
Under the Companies Act, 2013
Deductions and allowances under the Income-tax Act
Provisions of sections 44D, 44DA and 115A in brief
Cost Inflation Index
Interest on National Savings Scheme
Computation of income and tax under sections 115A, 115AB, 115AC, 115AD, 115BBA and 115D
Withholding tax rates
Period of limitation under Income-tax Act
Time-limit for the issue of notice during 2022-23 under section 148
Provisions of Sections 54, 54B, 54D, 54EC, 54F, 54GA and 54H
New faceless proceedings regime
Dates with direct taxes
Terminology
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 of losses
Exemptions and deductions
Deductions from tax liability
Agriculture income
Return of income
Penalty
Interest
Advance payment of tax
Deduction or collection of tax at source
How to compute tax liability
Tax incidence on trusts
Business trust
Alternative Investment Funds
Special procedure for assessment of search cases
Tax clearance certificate
Tonnage tax
Securities transaction tax
Restrictions on cash transactions
Banking cash transaction tax
Equalisation Levy
Part B – Tax Tables | A.Y. 2022-23 & 2023-24
Individuals, HUFs and AOPs
Firms
Domestic companies
Foreign companies
Co-operative societies
Tax deduction at source
Part C – Market Quotations
Gold and Silver
Part D – Tax Tables of Past Six Years (Assessment Years 2016-17 to 2021-22)
Individuals, HUFs and AOPs