{"product_id":"direct-taxes-ready-reckoner","title":"Direct Taxes Ready Reckoner","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eDirect Taxes Ready Reckoner (DTRR) \u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003eis the flagship annual reference publication of Taxmann. It is the most authoritative and comprehensive single-volume guide to Indian direct tax law, updated each year. First published in May 1978, the 50\u003csup\u003eth\u003c\/sup\u003e Golden Jubilee Edition commemorates fifty years of continuous publication under the same authorship. The DTRR 50\u003csup\u003eth\u003c\/sup\u003e Edition maps, compares, cross-references, and illustrates, serving simultaneously as a practitioner's guide, a compliance checklist, a tax calculation resource, and a manual for legislative transition. All section references default to the Income-tax Act 2025, and all rule references default to the Income-tax Rules 2026, unless explicitly indicating the 1961 Act—a deliberate editorial choice that facilitates the profession's transition to the new legal framework.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe 50\u003csup\u003eth\u003c\/sup\u003e Edition operates amid unprecedented regulatory complexity: the Income-tax Act 2025, and the Income-tax Act 1961 run concurrently—pre-2025 assessments under the old Act, new assessments under the new. The Finance Act 2026, amends both simultaneously, with differing effective dates. The Income-tax Rules 2026, further replace the 1962 Rules entirely—renumbering sections, redesignating forms, and restructuring procedural timelines across TDS, TCS, and return filing. The DTRR 50\u003csup\u003eth\u003c\/sup\u003e Edition addresses all three layers in a single volume.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is designed for practitioners and professionals who require both depth and immediacy—those for whom accuracy is non-negotiable and lookup speed is operationally critical. The primary readership includes:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eChartered Accountants and Tax Consultants\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003efor advisory, compliance, return filing, and tax planning mandates across all categories of assessors\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eAdvocates and Legal Professionals\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003efor statutory interpretation, litigation support, and penalty\/interest computation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCorporate Tax Managers and CFOs\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003efor TDS\/TCS compliance, advance tax calculation, and corporate tax liability assessment\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCompany Secretaries and Cost Accountants\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003efor compliance functions related to direct tax obligations\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eFinance and Accounts Professionals\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eworking across industries with payroll, vendor payments, or intercompany transactions subject to withholding\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eTax Officers and Revenue Officials\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eas quick-reference authorities on rates, limitation periods, and procedural timelines\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eAcademicians and Students of Advanced Taxation\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eas comprehensive study companions integrating legislative text, practical illustrations, and case studies\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48749169017051,"sku":null,"price":2020.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/dtrr.jpg?v=1778061621","url":"https:\/\/legalmatrixpublications.com\/products\/direct-taxes-ready-reckoner","provider":"Legal Matrix Publications","version":"1.0","type":"link"}