Thursday, 12 May 2016

Direct Taxes Ready Reckoner 2016-2017


 Direct Taxes Ready Reckoner 2016-2017

DIVISION 1: COMPACT REFERENCER
CR-1               Amendments brought in by the Finance Bill, 2016
CR-1A            Equalisation Levy
CR-1B             The Income Declaration Scheme, 2016
CR- 1C            The Direct Tax Dispute Resolution Scheme, 2016
CR-2               Rates of Taxation
CR-3               Direct Tax Rates for Last Ten Assessment Years
CR-4               Cost Inflation Index & Exemptions Available in Computation of Capital Gain
CR-5               Deductions to be made in Computing Total Income
CR-6               Salient Features of Assessment of a Firm including LLP
CR-7               Tax Deduction/Collection at Source (TDS)
CR-8               Special rates of Income Tax applicable to Non-Residents
CR-9               Withholding Tax Rates Applicable in the Treaties that India has entered into with Various Countries
CR-10             Time Limit, Form & Fees for Filing an Appeal
CR-11             Investment Planner
CR-12             Interest Accrued on Certain Certificates
CR-13             Calendar of Direct Tax Obligations
CR-14             Limitations
CR-15             Prescribed Audit Reports under the Income-tax Rules/Act
CR-16             Prescribed Reports/Certificates from an Accountant under section 288(2), Explanation
CR-17             Depreciation Table
CR-18             Depreciation Table (for undertakings engaged in generation or generation and distribution of power)
CR-19             Rates of Depreciation under Companies Act, 2013
CR-20             Fees Payable to Registrar of Companies
CR-21             Gold & Silver Rates Since 1-4-1981
CR-22             State Bank of India: Interest Rates on 1st April, 2016
DIVISION 2
PART A: INCOME TAX
Chapter 1:       Introduction [Sections 1 to 4]
Chapter 2:       Scope of Total Income and Residential Status [Sections 5 to 9]
Chapter 3:       Incomes which do not form part of Total Income
Chapter 4:       Heads of Income [Section 14] and Income under the Head "Salaries" [Sections 15 to 17]
Chapter 5:       Income under the Head "Income from House Property" [Sections 22 to 27]
Chapter 6:       Income under the Head "Profits and Gains of Business or Profession" [Sections 28 to 44D]
Chapter 7:       Income under the Head "Capital Gains" [Sections 45 to 55A]
Chapter 8:       Income under the Head "Income from Other Sources" [Sections 56 to 59]
Chapter 9:       Income of Other Persons Included in Assessee's Total Income (Clubbing of Income) [Sections 60 to 65]
Chapter 10:     A. Cash credit, unexplained investments, etc. [Sections 68 to 69D]
                        B. Set off or Carry Forward and Set off of Losses [Sections 70 to 80]
Chapter 11:     Deductions to be made in Computing Total Income [Sections 80A to 80U (Chapter VIA)]
Chapter 12:     Agricultural Income & Its Tax Treatment [Sections 2(1A) and 10(1)]
Chapter 13:     Computation of tax liability of various categories of persons
Chapter 14:     Assessment of Trust [Sections 11 to 13]
Chapter 15:     Return of Income and Procedure of Assessment [Sections 139 to 154]
Chapter 16:     Permanent Account Number [Section 139A]
Chapter 17:     Special Procedure for Assessment of Search Cases
Chapter 18:     Deduction and Collection of Tax at Source [Sections 190 to 206CA i.e. Chapter XVIIA & B]
Chapter 19:     Advance Payment of Tax [Sections 207-211, 218 and 219]
Chapter 20:     Interest Payable by/to Assessee [Sections 201(1A), 220(2), 234A, 234B, 234C and 244A]
Chapter 21:     Refunds [Sections 237 to 241]
Chapter 22:     Penalties and Prosecutions
Chapter 23:     Appeals and Revision [Sections 246 to 264]
Chapter 24:     Specified Domestic Transactions and Provision of  Transfer Pricing Applicable to such Transactions [Chapter X, Sections 92BA, 92, 92C, 92D, 92E & 92F]
Chapter 25:     Miscellaneous Provisions
DIVISION 3: TABLES
1                      Market Quotations of Equity Shares as on 1-4-1981
2.                     Bullion Quotations as on 1-4-1981
3.                     Tax Deduction at Source from Monthly Taxable Salary during the Financial Year 2016-17
4.                     Advance Tax and TDS from Salary (For F.Y. 2015-2016)
5.                     Income Tax Tables for Assessment Year 2016-2017

6.                     Advance Tax/Income Tax Calculation by Formula
    General Information
Author(s)Dr. Girish Ahuja & Dr. Ravi Gupta
PublisherBharat Law House Pvt. Ltd.
Edition17th Edition
ISBN9789351393696
Pages808
BindingSoftback
LanguageEnglish
Publish YearMay 2016

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