LBH's Direct Taxes Ready Reckoner कर निर्धारण वर्ष 2025-26 एवं 2026-27
 

LBH's Direct Taxes Ready Reckoner – 21st Edition, 2025 is a comprehensive and practical reference book on direct taxation in India, meticulously updated for Assessment Years 2025-26 and 2026-27. This authoritative guide is presented in bilingual format (Hindi + English), making it an indispensable tool for tax professionals, chartered accountants, income tax practitioners, business owners, and students preparing for tax-related examinations.

This 21st edition has been thoroughly revised as per the latest provisions of the Income Tax Act, 1961, and updated by the Finance Act, 2025. With its easy-to-understand presentation, lucid tables, and clear calculations, the book allows for quick referencing, accurate tax computation, and effective tax planning, all within the legal framework.

Key Features:

• Covers Assessment Years 2025-26 & 2026-27: All computations, rates, exemptions, and deductions are tailored to the two upcoming assessment years, offering forward-looking guidance.

• Bilingual Format (Hindi + English): Specially designed for Hindi-speaking professionals and students, while retaining technical accuracy and clarity in English.

• Updated as per Finance Act, 2025: Incorporates the latest amendments, revised tax slabs (old & new regime), surcharge rates, rebates, and compliance timelines.

• Ready Reckoner Tables: Presents quick-access charts and summary tables for income tax slabs, HRA, standard deductions, depreciation rates, TDS provisions, and more.

• Section-Wise Summaries: Simplified breakdown of key provisions under Sections 10, 24, 80C to 80U, 44ADA, 115BAC, and others, aiding practical application.

• Tax Computation Examples: Features illustrative examples and sample calculations to help users understand real-life application of tax rules.

• GST and Other Allied References: Includes brief insights on GST provisions, making it a handy multi-purpose tax guide.

• Ideal for Professionals & Learners: Equally suited for CA, CS, CMA students, income tax officers, tax consultants, and business managers.

Why This Book is Essential:

• User-Friendly & Time-Saving: Designed to act as a quick-reference tool, saving time during return filing, tax planning, and assessments.

• Accuracy & Trust of LBH: Published by Law Book House (LBH), known for its trusted legal and taxation content catering to practitioners and academicians alike.

• Helps Optimize Tax Compliance: Assists users in accurate tax computation, planning, and timely compliance, avoiding penalties or defaults.

• Compact Yet Comprehensive: Combines theory, law, and practical examples into a single compact format, eliminating the need for multiple references.

• Essential for Bilingual Users: Specially beneficial for users who prefer tax guidance in Hindi without compromising technical depth.

LBH's Direct Taxes Ready Reckoner – 21st Edition, 2025 is a must-have tax guide for anyone dealing with income tax laws in India. Its structured approach, bilingual content, and up-to-date tax information make it an essential desktop companion for professionals, students, and businesses preparing for AYs 2025–26 and 2026–27.