Direct Taxes Ready Reckoner 49th Edition 2025

Direct Taxes Ready Reckoner (49th Edition, 2025) is the definitive reference work on India’s direct taxation framework, authored by Dr. Vinod K. Singhania and updated as per the Finance Act 2025. Designed to demystify the Income-tax Act, 1961, this edition provides practitioners, students, and professionals with precise analysis, practical examples, and easy-to-use tables that facilitate understanding and compliance. It covers all heads of income, deductions and exemptions, historical tax rates, cost inflation indices, TDS and TCS rates, and break-even analyses comparing the Old and New Tax Regimes. The book incorporates step-by-step guidance on faceless assessment and appeal procedures, timelines for compliance, and strategic tax planning insights to optimize liabilities within statutory frameworks. Its structured layout—with referencer charts, section-wise commentary, tax tables for various assessees, and appendix indices—makes it invaluable for quick reference as well as in-depth study. Tailored for CA/CS/CMA students, tax advisors, corporate finance executives, CFOs, entrepreneurs, and individual taxpayers, this edition remains a cornerstone resource for direct tax research and practical application across professional and academic contexts.