Direct Taxes | Taxlogue

Direct Taxes (Law & Practice)

(Paper 4 of P. G. Diploma in Taxation - 200 hours)

Income Tax Act 2025

Income Tax Act 1961

Prevention of Money Laundering Act 2002

Code on Social Security 2020

Unorganised Workers' Social Security Act 2008

Indian Stamp Act 1899

Bihar Tenancy Act 1885

Bihar Municipal Act 2007

Bihar Motor Vehicles Taxation Act 1994 [BMVT]

Bihar Tax on Professions, Trades, Callings and Employments Act 2011 [BPT]

Courseware

Income Tax Act 2025

ITA I s 1 - 3 (Preliminary)

ITB I s 1 - 3 (Preliminary)

Income Tax Act 1961

ITA I - Preliminary [s.1-3]

ITA II - Basis of Charge [s.4-9B]

ITA III - Income which do not form part of Total Income [s.10-13B]

ITA IV – Computation of Total Income [s.14-59]

ITA V - Income of other persons included in assessee’s total income [s.60-65]

ITA VI – Aggregation of Income and set off or Carry Forward of Loss [s.66-80]

ITA VIA – Deductions to be Made in Computing Total Income [s.80C-80U]

ITA VII - Incomes forming part of total income on which no income-tax is payable [s.86]

ITA VIII – Rebates and Reliefs [s.87-89A]

ITA IX – Double Taxation Relief [s.90-91]

ITA X – Special Provisions Relating to Avoidance of Tax (s.92-94A)

ITA X-A – General Anti-Avoidance Rule (s.95-102)

ITA XII – Determination of Tax in Certain Special Cases (s.110-115BBJ)

ITA XII-A – Special Provisions Relating to Certain Income of Non-Residents (s.115C-115I)

ITA XII-B – Special Provisions Relating to Certain Companies (s.115J-115JB)

ITA XII-BA – Special provisions relating to certain persons other than a company [s.115JC-115JF]

ITA XII-BB – Special provisions relating to conversion of indian branch of a foreign bank into a subsidiary company [s.115JG]

ITA XII-BC – Special provisions relating to foreign company said to be resident in India [s.115JH]

ITA XII-D – Special provisions relating to tax on distributed profits of domestic companies [s.115-O - 115Q

ITA XII-DA – Special provisions relating to tax on distributed income of domestic company for buy-back of shares [s.115QA - 115QC]

ITA XII-E – Special Provisions Relating to Tax on Distributed Income [s.115R - 115T]

ITA XII-EA – Special Provisions Relating to Tax on Distributed Income by Securitisation Trusts [s.115TA-115TCA]

ITA XII-EB –Special Provisions Relating to Tax on Accreted Income of Certain Trusts and Institutions [s.115TD-115TF]

ITA XII-F – Special Provisions Relating to Tax on Income Received from Venture Capital Companies and Venture Capital Funds [s.115U]

ITA XII-FA – Special Provisions Relating to Business Trusts [s.115UA]

ITA XII-FB – Special provisions relating to tax on income of investment funds and income received from such funds [s.115UB]

ITA XII-G – Special Provisions Relating to Income of Shipping Companies [s.115V - 115VC]

ITA XII-H – Income-Tax on Fringe Benefits [s.115W - 115WM]

ITA XIII – Income-Tax Authorities [s.116-138]

ITA XIV – Procedure for Assessment [s.139-158]

ITA XIV-A – Special Provision For Avoiding Repetitive Appeals [s.158A - 158AB]

ITA XIV-B – Special Procedure for Assessment of Search Cases [s.158B - 158BH]

ITA XV – Liability in Special Cases [s.159 - 180A]

ITA XVI – Special Provisions Applicable to Firms [s.184 - 189A]

ITA XVII – Collection and Recovery of Tax [s.190 - 234H]

ITA XVIII – Relief Respecting Tax on Dividends in certain cases [s.236 - 236A]

ITA XIX – Refunds [s.237-245]

ITA XIX-A – Settlement of Cases [s.245A - 245M]

ITA XIX-AA – Dispute Resolution Committee in Certain Cases [s.245MA]

ITA XIX-B –Advance Rulings [s.245N - 245V]

ITA XX – Appeals and Revision [s.246-269]

ITA XX-A – Acquisition of Immovable Properties in Certain Cases of Transfer to Counteract Evasion of Tax [s.269A-269RR]

ITA XX-B – Requirement as to Mode of Acceptance, Payment or Repayment in Certain Cases to Counteract Evasion of Tax [s.269SS - 269TT]

ITA XX-C – Purchase by central government of immovable properties in certain cases of transfer [s.269U-269UP]

ITA XXI – Penalties Imposable [s.270A-275]

ITA XXII – Offences and Prosecutions [s.275A-280D]

ITA XXIII – Miscellaneous [s.281-294]

ITA Sch I - Insurance Business

ITA Sch II - Procedure for recovery of tax

ITA Sch III - Procedure for distraint by assessing officer or tax recovery officer

ITA Sch IV - Recognised provident fund

ITA Sch V - List of articles and things

ITA Sch VII - Minerals

ITA Sch VIII - List of industrially backward States and Union territories

ITA Sch XI - List of articles and things

ITA Sch XII - Processed minerals and ores

ITA Sch XIII - List of articles or things

ITA Sch XIV - List of articles or things or operations

ITA I - Preliminary (s.1-3)

ITA I.1 s 1 (Preliminary)

ITA I.2 s 2 - 3 (Definitions)

Income Tax Bill 2025

ITA II - Basis of Charge [s.4-9B]

ITA III - Income which do not form part of Total Income [s.10-13B]

IT IV – Computation of Total Income [s.14-59]

ITA IV.1 s 14 – 14A (Heads of Income)

ITA IV.2 s 15 – 17 (Salary)

ICAI Guidance notes on Tax Audit 2025

Tax Audit Study Material for CMA Final

IT IVb – Computation of Total Income (House property) [s.22-27]

ITA IV - House property income

IT IVc – Computation of Total Income (Business) [s.28-44DB]

IT IVd – Computation of Total Income (Capital gain) [s.45-55A]

IT IVe – Computation of Total Income (Other income) [s.56-59]

ITA V - Income of other persons included in assessee’s total income [s.60-65]

ITA VI – Aggregation of Income and set off or Carry Forward of Loss [s.66-80]

ITA VIA – Deductions to be Made in Computing Total Income [s.80C-80U]

ITA VII - Incomes forming part of total income on which no income-tax is payable [s.86]

ITA VIII – Rebates and Reliefs [s.87-89A]

ITA IX – Double Taxation Relief [s.90-91]

ITA X – Special Provisions Relating to Avoidance of Tax (s.92-94A)

ITA X-A – General Anti-Avoidance Rule (s.95-102)

ITA XII – Determination of Tax in Certain Special Cases (s.110-115BBJ)

ITA XII-A – Special Provisions Relating to Certain Income of Non-Residents (s.115C-115I)

ITA XII-B – Special Provisions Relating to Certain Companies (s.115J-115JB)

ITA XII-BA – Special provisions relating to certain persons other than a company [s.115JC-115JF]

ITA XII-BB – Special provisions relating to conversion of indian branch of a foreign bank into a subsidiary company [s.115JG]

ITA XII-BC – Special provisions relating to foreign company said to be resident in India [s.115JH]

ITA XII-DA – Special provisions relating to tax on distributed income of domestic company for buy-back of shares [s.115QA - 115QC]

ITA XII-D – Special provisions relating to tax on distributed profits of domestic companies [s.115-O - 115Q

ITA XII-E – Special Provisions Relating to Tax on Distributed Income [s.115R - 115T]

ITA XII-EA – Special Provisions Relating to Tax on Distributed Income by Securitisation Trusts [s.115TA-TCA]

ITA XII-EB – Special Provisions Relating to Tax on Accreted Income of Certain Trusts and Institutions

ITA XII-F – Special Provisions Relating to Tax on Income Received from Venture Capital Companies and Venture Capital Funds [s.115U]

ITA XII-FA – Special Provisions Relating to Business Trusts [s.115UA]

ITA XII-FB – Special provisions relating to tax on income of investment funds and income received from such funds [s.115UB]

ITA XII-G – Special Provisions Relating to Income of Shipping Companies [s.115V - 115VC]

ITA XII-H – Income-Tax on Fringe Benefits [s.115W - 115WM]

ITA XIII – Income-Tax Authorities [s.116-138]

ITA XIV – Procedure for Assessment [s.139-158]

ITA XIV-A – Special Provision For Avoiding Repetitive Appeals [s.158A - 158AB]

ITA XIV-B – Special Procedure for Assessment of Search Cases [s.158B - 158BH]

ITA XV – Liability in Special Cases [s.159 - 180A]

ITA XVI – Special Provisions Applicable to Firms [s.184 - 189A]

ITA XVII – Collection and Recovery of Tax [s.190 - 234H]

ITA XVIII – Relief Respecting Tax on Dividends in certain cases [s.236 - 236A]

ITA XIX – Refunds [s.237-245]

ITA XIX-A – Settlement of Cases [s.245A - 245M]

ITA XIX-AA – Dispute Resolution Committee in Certain Cases [s.245MA]

ITA XIX-B –Advance Rulings [s.245N - 245V]

ITA XX – Appeals and Revision [s.246-269]

ITA XX-A – Acquisition of Immovable Properties in Certain Cases of Transfer to Counteract Evasion of Tax [s.269A-269RR]

ITA XX-B – Requirement as to Mode of Acceptance, Payment or Repayment in Certain Cases to Counteract Evasion of Tax [s.269SS - 269TT]

ITA XX-C – Purchase by central government of immovable properties in certain cases of transfer [s.269U-269UP]

ITA XXI – Penalties Imposable [s.270A-275]

ITA XXII – Offences and Prosecutions [s.275A-280D]

ITA XXIII – Miscellaneous [s.281-294]

ITA Sch I - Insurance Business

ITA Sch II - Procedure for recovery of tax

ITA Sch III - Procedure for distraint by assessing officer or tax recovery officer

ITA Sch IV - Recognised provident fund

ITA Sch V - List of articles and things

ITA Sch VII - Minerals

ITA Sch VIII - List of industrially backward States and Union territories

ITA Sch XI - List of articles and things

ITA Sch XII - Processed minerals and ores

ITA Sch XIII - List of articles or things

ITA Sch XIV - List of articles or things or operations

Prevention of Money Laundering Act 2002

PMLA I - Preliminary [s.1-2]

PMLA II – Offence of Money-Laundering [s.3-4]

PMLA III – Attachment, Adjudication and Confiscation [s.5-11]

PMLA IV – Obligations of Banking Companies, Financial Institutions and Intermediaries [s.11A - 15]

PMLA V – Summons, Searches and Seizures, etc. [s.16-24]

PMLA VI – Appellate Tribunal [s.25-42]

PMLA VII – Special Courts [s.43-47]

PMLA VIII – Authorities [s.48-54]

PMLA IX – Reciprocal Arrangement for Assistance in Certain Matters and Procedure for Attachment and Confiscation of Property [s.55-60]

PMLA X – Miscellaneous [s.62-75]

PMLA Schedule

PMLA I - Preliminary [s.1-2]

PMLA II – Offence of Money-Laundering [s.3-4]

PMLA III – Attachment, Adjudication and Confiscation [s.5-11]

PMLA IV – Obligations of Banking Companies, Financial Institutions and Intermediaries [s.11A - 15]

PMLA V – Summons, Searches and Seizures, etc. [s.16-24]

PMLA VI – Appellate Tribunal [s.25-42]

PMLA VII – Special Courts [s.43-47]

PMLA VIII – Authorities [s.48-54]

PMLA IX – Reciprocal Arrangement for Assistance in Certain Matters and Procedure for Attachment and Confiscation of Property [s.55-60]

PMLA X – Miscellaneous [s.62-75]

PMLA Schedule

Code on Social Security 2020

CSS I-Preliminary [s.1-3]

CSS II-Social Security Organisations [s.4-13]

CSS III -Employees’ Provident Fund [s.14-23]

CSS IV -Employees State Insurance Corporation [s.24-52]

CSS V - Gratuity [s.53-58]

CSS VI - Maternity Benefit [s.59-72]

CSS VII - Employees’ Compensation [s.73-99]

CSS VIII - Social Security and Cess in Respect of Building and Other Construction Workers [s.100-108]

CSS IX - Employees’ Compensation [s.109-114]

CSS X - Finance and Accounts [s.115-121]

CSS XI - Authorities, Assessment, Compliance and Recovery [s.122-132]

CSS XII - Offences and Penalties [s.133-138]

CSS XIII - Employment Information and Monitoring [s.139-140]

CSS XIV - Miscellaneous [s.141-164]

CSS I - Preliminary [s.1-3]

Bare Act - Code on Social Security 2020

CSS II - Social Security Organisations [s.4-13]

CSS III - Emplyees' Provident Fund [s.14-23]

Bare Act - EPFAct1952

Bare Act - EPF Scheme1952

Bare Act - Employees Pension Scheme1995

Bare Act - EDLI Scheme1976

CSS IV - Employees State Insurance Corporation [s.24-52]

Bare Act - ESI Act1948

CSS V - Gratuity [s.53-58]

CSS VI - Maternity Benefit [s.59-72]

CSS VII - Employees’ Compensation [s.73-99]

CSS VIII - Social Security and Cess in Respect of Building and Other Construction Workers [s.100-108]

CSS VIII - Labour Cess

Bare Act - Building and Other Construction Workers Welfare Cess Act 1996

Bare Act - Building and Other Construction Workers Cess Rules, 1998

CSS IX - Employees’ Compensation [s.109-114]

CSS X - Finance and Accounts [s.115-121]

CSS XI - Authorities, Assessment, Compliance and Recovery [s.122-132]

CSS XII - Offences and Penalties [s.133-138]

CSS XIII - Employment Information and Monitoring [s.139-140]

CSS XIV - Miscellaneous [s.141-164]

Unorganised Workers' Social Security Act 2008

UWS I - Preliminary [s.1-2]

UWS II - Social Security Benefits [s.3]

UWS III – National Social Security Board For Unorganised Workers [s.5]

UWS IV – State Social Security Board for Unorganised Workers [s.6-9]

UWS V – Registration [s.10]

UWS VI - Miscellaneous [s.11-17]

UWS Sch I - Social security schemes for the Unorganised Workers

UWS Sch II - Unorganised Workers in organised sector

UWS I - Preliminary [s.1-2]

UWS II - Social Security Benefits [s.3]

UWS III – National Social Security Board For Unorganised Workers [s.5]

UWS IV – State Social Security Board for Unorganised Workers [s.6-9]

UWS V – Registration [s.10]

UWS VI - Miscellaneous [s.11-17]

UWS Sch I - Social security schemes for the Unorganised Workers

UWS Sch II - Unorganised workers in organised sector

Indian Stamp Act 1899

ISA I – Preliminary [s.1-2]

ISA II – Stamp Duties [s.3-30]

ISA III – Adjudication As to Stamps [s.31-32]

ISA IV – Instruments not Duly Stamped [s.33-48]

ISA V – Allowances for Stamps in Certain Cases [s.49-55]

ISA VI – Reference and Revision [s.56-61]

ISA VII – Criminal Offences and Procedure [s.62-71]

ISA VIII – Supplemental Provisions [s.73-78]

ISA Sch I – Stamp duty on instruments

ISA I – Preliminary [s.1-2]

Sampat & Doshi - Ready Reckoner 2025-26 for Stamp Duty

Bare Act - Indian Stamp Act 1899

ISA II – Stamp Duties [s.3-30]

ISA III – Adjudication As to Stamps [s.31-32]

ISA IV – Instruments not Duly Stamped [s.33-48]

ISA V – Allowances for Stamps in Certain Cases [s.49-55]

ISA VI – Reference and Revision [s.56-61]

ISA VII – Criminal Offences and Procedure [s.62-71]

ISA VIII – Supplemental Provisions [s.73-78]

ISA Sch I – Stamp duty on instruments

Bihar Tenancy Act 1885

BTA I – Preliminary [s.1-3]

BTA II – Classes of tenants [s.4-6]

BTA III – Tenure Holders [s.6-17]

BTA IV – Provisions as the transfers of tenures and holdings and landlord’s Registration fees [s.18A-18C]

BTA V – Occupancy Raiyats [s.19-40B]

BTA VI – Non-occupancy raiyats [s.41-47]

BTA VII – Under Raiyats [s.48-49]

BTA VIIA – Restrictions on alienation of land by Protected Tenants [s.49AA-49P]

BTA VIIB – Settlement of waste lands [s.49R-49S]

BTA VIII – General provisions as to rent [s.50-75]

BTA IX – Miscellaneous provisions as to Landlord and Tenants [s.76-100]

BTA X – Record of rights and settlement of rents [s.101-115A]

BTA XI – Non-accrual of occupancy and non-occupancy rights, and records of Proprietor’s Private Lands [s.116-119]

BTA XII – Special procedure for realisation of rent in certain circumstances. [s.142]

BTA XIII – Judicial procedure for the recovery of rent by suit [s.143-177]

BTA XIV – Contract and Custom [s.177A-183]

BTA XV – Limitation [s.184-185]

BTA XVI – Supplemental [s.186-196]

BTA I – Preliminary [s.1-3]

BTA II – Classes of tenants [s.4-6]

BTA III – Tenure Holders [s.6-17]

BTA IV – Provisions as the transfers of tenures and holdings and landlord’s Registration fees [s.18A-18C]

BTA V – Occupancy Raiyats [s.19-40B]

BTA VI – Non-occupancy raiyats [s.41-47]

BTA VII – Under Raiyats [s.48-49]

BTA VIIA – Restrictions on alienation of land by Protected Tenants [s.49AA-49P]

BTA VIIB – Settlement of waste lands [s.49R-49S]

BTA VIII – General provisions as to rent [s.50-75]

BTA IX – Miscellaneous provisions as to Landlord and Tenants [s.76-100]

BTA X – Record of rights and settlement of rents [s.101-115A]

BTA XI – Non-accrual of occupancy and non-occupancy rights, and records of Proprietor’s Private Lands [s.116-119]

BTA XII – Special procedure for realisation of rent in certain circumstances. [s.142]

BTA XIII – Judicial procedure for the recovery of rent by suit [s.143-177]

BTA XIV – Contract and Custom [s.177A-183]

BTA XV – Limitation [s.184-185]

BTA XVI – Supplemental [s.186-196]

Bihar Municipal Act 2007

BMA pt I - Preliminary [s.1-2]

BMA pt II – Constitution and Government [s.3-70]

BMA pt III – Financial Management of Municipalities [s.71-125]

BMA pt IV – Municipal Revenue [s.126-165]

BMA pt V – Urban Environmental Infrastructure and Services [s.166-247]

BMA pt VI – Urban Environmental Management, Community Health and Public Safety [s.248-273]

BMA pt VII – Regulatory Jurisdiction [s.274-362]

BMA pt VIII – Powers, Procedures, Offences and Penalties [s.363-488]

BMA Schedule

Bihar Motor Vehicles Taxation Act 1994 [BMVT]

BPT Bihar Tax on Professions, Trades, Callings and Employments Act 2011 [BPT]

BPT - Commentary

Bare Act - Bihar Tax on Professions, Trades, Callings and Employments Act 2011

Bare Act - Bihar Professional Tax Rules, 2011

Direct Taxes (Law & Practice)

Courseware

BPT Bihar Tax on Professions, Trades, Callings and Employments Act 2011 [BPT]

BPT Schedule I - Rate of Tax

Tax and Legal Consultancy

9931819395 / 06115-220800

Institute of Tax Accountants

9431046479 / 06115-220500