Description Direct Taxes Manual – 2 Volumes Set (Edition 2026) is a comprehensive and authoritative reference covering the complete framework of direct taxation in India. Authored by Dr. Girish Ahuja and CA (Adv.) Rahul Aggarwal, and published by  Commercial Law Publishers, this two-volume set is designed for in-depth study and professional application. Spanning 1840 pages across 2 volumes, the manual provides detailed coverage of Income Tax law, relevant provisions, amendments, rules, and practical aspects of tax computation and compliance. The structured layout ensures ease of reference for both academic and professional use. This publication is an indispensable resource for chartered accountants, tax practitioners, advocates, company secretaries, academicians, students, and corporate professionals involved in tax advisory, compliance, and litigation. �� Key Features: Comprehensive Direct Taxes Manual in 2 volumes Covers law, amendments, and practical aspects Structured format for easy reference and in-depth study Authored by leading experts in taxation �� Limited-Period Offer: Flat 35% Discount with Free Shipping �� DIVISION I – Income-tax Rules, 2026 (Rules 1–333) Rule No. Particulars Page No. 1 Short title and commencement 1.19 2 Definitions 1.19 3 Dividend declaration arrangements 1.19 4 Conditions for recognised stock exchange 1.19 5 Notification of stock exchange 1.20 6 Holding period of capital assets 1.20 7 Zero coupon bond notification 1.22 8 Stay in India (crew members) 1.23 9 Income of non-residents 1.23 10 Definitions (Rules 11 & 12) 1.24 11 Fair market value 1.25 12 Income attributable to assets 1.28 13 Significant economic presence 1.28 14 Expenditure for exempt income 1.28 15 Perquisites valuation 1.29 16 Annual accretion 1.43 17 Salary definition 1.43 18 Medical exemption 1.43 19 Gross total income 1.45 20 Procedure (Section 19) 1.45 21 Unrealised rent 1.47 22 Average advances 1.47 23 Discount on bonds 1.47 24 Infrastructure facility 1.48 25 Depreciation 1.48 26 Cash payment exceptions 1.50 27 Preliminary expenses statement 1.51 28 Audit report (preliminary expenses) 1.51 29–35 Scientific research approvals & procedures 1.52–1.58 36–40 Housing, agriculture & skill projects 1.60–1.68 41 Spectrum rights expenditure 1.70 42 Bad debt interest 1.71 43 Audit report (royalty/FTS) 1.73 44–45 Cruise ships & companies conditions 1.73–1.74 46–48 Books, audit, electronic payments 1.74–1.76 49–53 Capital gains & valuation rules 1.77–1.80 54–60 Reports, valuation, amalgamation 1.81–1.89 61–65 Medical, deductions, approvals 1.90–1.93 66–72 Audit reports & certificates 1.93–1.94 73–76 Relief, retirement income, FTC 1.94–1.100 77–83 Transfer pricing rules 1.102–1.116 84–93 Documentation & safe harbour 1.117–1.134 94–102 Domestic transactions & attribution 1.134–1.140 103–122 Advance Pricing Agreements 1.140–1.150 123–126 International group reporting 1.151–1.155 127–128 GAAR provisions 1.155 129–133 Approving panel & procedures 1.156–1.158 134–136 Royalty, gaming, tax regime 1.158–1.160 137–144 Book profit & fund taxation 1.161–1.166 145–152 Statements, search, seizure 1.167–1.174 153–160 Recovery & PAN rules 1.174–1.193 161–170 PAN, returns, appeals 1.194–1.202 171–180 Audit, valuation, block returns 1.202–1.211 181–190 Non-profit organisation rules 1.212–1.224 191–200 Appeals, rulings, advance ruling 1.224–1.228 201–210 Appeals, TDS credits 1.230–1.236 211–220 TDS declarations & certificates 1.236–1.245 221–230 Certificates, recovery, refund 1.248–1.267 231–240 Notices, statements, reporting 1.267–1.303 241–244 Crypto reporting rules 1.316–1.331 245–250 AIS & valuer rules 1.337–1.346 251–268 Income-tax practitioners rules 1.347–1.350 269–276 Interest, agriculture & funds 1.350–1.359 277–284 PF, pension & Schedule rules 1.359–1.380 285–293 Funds, electoral trust 1.381–1.388 294–300 Provident fund rules 1.388–1.390 301–315 Approved fund regulations 1.390–1.393 316–329 Gratuity fund rules 1.393–1.395 330–333 Miscellaneous & electronic compliance 1.395–1.398   �� DIVISION II – Income-tax Forms, 2026 Form No. Particulars Page No. 1 Monthly stock exchange statement 2.15 2 Zero coupon bond application 2.18 3 Accountant certificate 2.25 4 Income attributable to India 2.3 5 Preliminary expenses statement 2.33 6 Audit report (Sec 44/51) 2.37 7–14 Scientific research forms 2.43–2.72 15–17 Donation & approval forms 2.75–2.8 18–19 Housing & semiconductor units 2.91–2.96 20–23 Agriculture & skill projects 2.99–2.112 24–26 Audit & registers 2.116–2.123 27–29 Capital gains & amalgamation 2.159–2.167 30 Disability certificate 2.17 31–34 Deduction-related forms 2.173–2.197 35 Offshore banking income 2.2 36–37 Royalty certificates 2.203–2.207 38 Foreign remittance certificate 2.212 39–40 Relief & retirement income 2.215–2.222 41–45 Foreign tax & residence forms 2.226–2.238 46–48 Transfer pricing forms 2.242–2.247 49–54 APA & safe harbour 2.268–2.3 55 Mutual agreement procedure 2.307 56–60 International group reporting 2.311–2.324 61–64 Tax authority references 2.326–2.334 65 Patent royalty option 2.337 66–67 Book profit & AMT 2.342–2.35 68 Exempt income statement 2.355