Handbook on DIRECT TAXES

Handbook on DIRECT TAXES

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Author : G. Sekar
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This 24th Edition (2025) of Handbook on Direct Taxes by G. Sekar, updated as amended by the Finance Act, 2025, is a compact yet comprehensive reference designed as a compendium for users covering Assessment Years 2025–2026 and 2026–2027. It combines ready reckoner tables, relevant case law, circulars, and notifications into one handy volume for quick and accurate reference.


The book presents direct tax provisions in a concise, practical, and easy-to-use format, making it an essential resource for professionals, corporate executives, academicians, and students who require instant access to tax information without compromising on accuracy or coverage.


The content spans the full scope of direct tax essentials, including:

• Key provisions of the Income Tax Act, 1961, as amended by the Finance Act, 2025

• Computation of taxable income under various heads

• Ready reckoner tables for tax rates, surcharge, cess, and key deadlines

• Provisions on deductions, exemptions, and set-off of losses

• Taxation of individuals, HUFs, firms, LLPs, companies, and non-residents

• Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT)

• TDS/TCS rates and compliance requirements

• Advance tax provisions and payment schedules

• Capital gains taxation and exemptions

• Important CBDT circulars, notifications, and clarifications

• Summary of landmark judicial decisions relevant to direct taxes

• Compliance checklists and quick reference notes for practitioners


This edition is particularly suitable for:

• Chartered accountants, tax consultants, and advocates in direct tax practice

• Corporate finance managers and compliance teams

• Law and commerce students preparing for professional examinations

• Academicians and trainers specialising in taxation


Whether used in the office, classroom, or for fieldwork, this updated handbook delivers a precise, reliable, and user-friendly reference to India’s direct tax laws for AY 2025–2026 and 2026–2027.

 

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

About the author

G. Sekar

G. Sekar

G. Sekar is a Chartered Accountant in practice for the last 37 years.

Board Member of Airports Authority of India (AAI) - 2019-22

Chairman - Direct Taxes Committee of ICAI - 2014

Chairman - Ind AS Implementation Committee 2021

Member of Consultative Advisory Group (CAG) (2017–2019) of the prestigious International Accounting Education Standards Board (IAESB) It is worthy to note that he is the Fist Indian to be part of the CAG Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.

- Member of the Expert Study Group Committee, Central Board of Direct Taxes, New Delhi, to study the Direct Tax Code Bill in 2006.

- Recipient of Special Award from the Income Tax Department in 2011, during their “150 Years of Income Tax in India” Celebrations, for his contribution and service to the Income Tax Department.

- Author of Professional Books for Finance and Legal Professional Corporate, Taxpayers, Bank Official of Income Tax Department etc.

Commerce Graduate, Gold Medallist & Rank Holder from Madurai Kamaraj University.

- Author of Professional Books for Finance and Legal Professional Corporate, Taxpayers, Bank Official of Income Tax Department etc.

 

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