Handbook on Direct Taxes

Handbook on Direct Taxes is an authoritative resource on Indian direct tax laws, meticulously covering income tax, TDS, tax planning strategies, exemptions, deductions, and compliance procedures. The handbook explains each provision clearly and provides examples, illustrations, and practical guidance to simplify complex tax concepts.

It serves as a ready reference for law students, chartered accountants, company secretaries, finance professionals, and corporate managers, offering both academic insight and professional application. Detailed chapters cover computation of taxable income, deductions under sections 80C to 80U, TDS provisions, corporate tax planning, and recent amendments under the Finance Act 2025.

The book uniquely bridges theory with practice by including sample computations, practical scenarios, and step-by-step guidance for filing returns, handling audits, and ensuring compliance with the Income Tax Act. Its structured layout and concise explanations make it a must-have for professionals preparing for exams, corporate compliance, or personal tax planning.

With updated legal provisions and practical insights, the handbook empowers readers to understand, compute, and strategize direct taxes efficiently, ensuring compliance while optimizing tax planning.