<p>Part 1<br />
<strong>Division A</strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Analysis of amendments made by The Finance Act, 2026<br />
<strong>Division B</strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Important Case Laws<br />
<strong>Division C</strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CBDT Circulars &amp; Government Notifications</p>

<p>Part 2<br />
Direct Taxes &mdash; Laws &amp; Practice</p>

<p><strong>Chapter 1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Preliminary<br />
<strong>Chapter 2</strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Basis of Charge<br />
<strong>Chapter 3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Incomes which do not Form Part of Total Income<br />
<strong>Chapter 4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Computation of Total Income and Income under the Head &ldquo;Salaries&rdquo;<br />
<strong>Chapter 5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Income under the Head &ldquo;Income from House Property&rdquo;<br />
<strong>Chapter 6&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Income under the Head &ldquo;Profits and Gains of Business or Profession&rdquo;<br />
<strong>Chapter 7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Income under the Head &ldquo;Capital Gains&rdquo;<br />
<strong>Chapter 8&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Income under the Head &ldquo;Income from other Sources&rdquo;<br />
<strong>Chapter 9&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Income of Other Persons included in Total Income of Assessee<br />
<strong>Chapter 10&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Aggregation of Income &ndash; Unexplained Credits, Unexplained Investment Etc.<br />
<strong>Chapter 11&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Set Off or Carry Forward and Set Off of Losses<br />
<strong>Chapter 12&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Deductions to be Made in Computing Total Income<br />
<strong>Chapter 13&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Agricultural Income and Its Tax Treatment<br />
<strong>Chapter 14&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Assessment of Individuals<br />
<strong>Chapter 15&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Assessment of Hindu Undivided Family<br />
<strong>Chapter 16&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Assessment of Firms (including LLP)<br />
<strong>Chapter 17&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Assessment of Association of Persons<br />
<strong>Chapter 18&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Assessment of Co-operative Societies<br />
<strong>Chapter 19&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Assessment of Non-Profit Organization<br />
<strong>Chapter 20&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Taxation of Mutual Associations<br />
<strong>Chapter 21&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Assessment of Companies<br />
<strong>Chapter 22&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Tonnage Tax Scheme<br />
<strong>Chapter 23&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Return of Income and Procedure of Assessment<br />
<strong>Chapter 24&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Search, Seizure &amp; Survey and Special Procedure</p>

<p>for Assessment of Search Cases<br />
<strong>Chapter 25&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Deduction and Collection of Tax at Source<br />
<strong>Chapter 26&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Advance Payment of Tax<br />
<strong>Chapter 27&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Interest and Fee Payable<br />
<strong>Chapter 28&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Refunds<br />
<strong>Chapter 29&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Appeals, Revisions and Alternate Dispute Resolutions<br />
<strong>Chapter 30&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Penalties, Offences and Prosecution<br />
<strong>Chapter 31&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Income Tax Authorities<br />
<strong>Chapter 32&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Special Provisions Relating to Certain Persons &ndash; Legal Representative, Agent, Executors Etc.<br />
<strong>Chapter 33&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Collection and Recovery of Tax<br />
<strong>Chapter 34&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Mode of Payment in Certain Cases etc.<br />
<strong>Chapter 35&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Double Taxation Relief<br />
<strong>Chapter 36&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Special Provisions Relating to Avoidance of Tax (Transfer Pricing Provisions for International Transactions)<br />
<strong>Chapter 37&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>General Anti-Avoidance Rule (GAAR)<br />
<strong>Chapter 38&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Special Provisions Relating to Non-Residents and Foreign Companies<br />
<strong>Chapter 39&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong>Advance Rulings</p>
