Income Tax Mini Ready Reckoner

This 28th Edition (2025) of Income Tax Mini Ready Reckoner by Dr. Girish Ahuja and Dr. Ravi Gupta serves as a quick, reliable, and practical reference for tax professionals, corporate officers, academicians, and students. Designed as a compact and easy-to-use guide, it covers Assessment Years 2025–2026 and 2026–2027 and incorporates the latest amendments, judicial decisions, and CBDT circulars.

The book presents the essentials of direct tax law in a concise and tabular format, making it ideal for quick reference and practical application. It also includes useful tools such as tax calendars, investment planning guides, and ready-reference tables, enabling efficient compliance and strategic tax management.

The content spans the core features of the Mini Ready Reckoner, including:

• Compact reference to the key provisions of the Income Tax Act, 1961

• Assessment-year-wise tax computation provisions

• Calendar of direct tax obligations with important due dates

• Ready-reference tables for tax rates, surcharge, and cess

• Advance tax computation and payment schedules

• TDS/TCS provisions, rates, and compliance timelines

• Capital gains tax provisions and planning guidelines

• Deductions and exemptions under Chapter VI-A

• Incentives for businesses, start-ups, and specified sectors

• Investment planning tips aligned with current tax laws

• CBDT circulars and notifications relevant for the assessment years covered

This edition is particularly suitable for:

• Chartered accountants, tax consultants, and corporate finance managers

• Law and commerce students preparing for professional exams

• Business owners and salaried individuals seeking quick tax references

• Academicians and trainers specialising in taxation

Whether kept on a professional’s desk, carried to client meetings, or used by students for revision, this updated Mini Ready Reckoner delivers a precise, accessible, and practical guide to direct taxes for AY 2025–2026 and 2026–2027.