📘 Direct Taxes Law & Practice | 73rd Edition (2025-26) 💼
✒️ Authored by Dr. Vinod K. Singhania & Dr. Kapil Singhania, this trusted and bestselling text is a comprehensive, examination-oriented, and practically enriched treatise on Indian Direct Taxation. Updated till 15th May 2025, the book blends statutory amendments, landmark judicial decisions, tax planning strategies, and 600+ illustrations, making it ideal for students, professionals, and tax administrators alike.

🔍 Key Features:

• 📜 Covers All Amendments: Including the Finance Act, 2025, latest CBDT circulars, case laws, and tax regulations

• 📚 Student-Friendly Layout: Numbered paras/sub-paras for logical flow and faster exam prep

• 🧮 600+ Solved Illustrations: Practical problems based on CA Final & other exams (AY 2025-26 compliant)

• 🧠 Tax Planning Insights: Strategic guidance on tax-saving decisions woven into each chapter

• ⚖️ Judicial Analysis: Real-life rulings that clarify complex tax positions

• 🗂️ Section-wise Index: Quick referencing of statutory provisions and explanations

• 🎯 Practice-Oriented Content: Perfect for CA, CS, CMA, M.Com., MBA, LL.B. and departmental tax exams

📘 Coverage Includes:

• 🔹 Basic Tax Concepts: AY, assessee, total income, capital vs. revenue, agriculture income

• 🔹 Residential Status & Tax Incidence

• 🔹 Exemptions under Section 10 (SEZs, EOUs, etc.)

• 🔹 Heads of Income:

  • Salary – Perquisites, allowances, planning

  • House Property – NAV, standard deductions, mutuality

  • PGBP – Sec 30–43B, depreciation, presumptive taxation

  • Capital Gains – Sec 45–55, exemptions under Sec 54/54F, etc.

  • Other Sources – Dividends, interest, unexplained income

• 🔹 Clubbing, Set-Off & Carry Forward of Losses

• 🔹 Deductions (80C to 80U)

• 🔹 Assessment, Appeals, Revisions & Rectifications

• 🔹 TDS, Advance Tax, Interest & Refund Mechanism

• 🔹 Taxation of HUFs, Firms, AOPs, Trusts, Companies

• 🔹 GAAR, Transfer Pricing, Equalisation Levy, Faceless Assessments

• 🔹 Special Topics: Charitable Trusts, Startups, Restructuring, Rulings

• 🔹 Annexures: Tax rates, depreciation charts, solved CA Final Q&As

👥 Ideal For:

• 🎓 CA/CS/CMA/MBA/M.Com/LL.B. Students – Comprehensive syllabus coverage with exam-ready clarity

• 👨‍💼 Tax Consultants & Finance Professionals – Practical utility in advisory and tax planning

• 🧑‍🏫 Academicians & Researchers – Authoritative source on evolving tax jurisprudence

• 🏛️ Income-tax Officials – Structured insights for department exams and real-world application

📖 Your Go-To Handbook for Mastering Direct Taxation – Trusted for 70+ Editions!
🔖 Updated, Practical, Authoritative & Examination-Focused