Direct Taxes Ready Reckoner is India's most trusted annual reference on direct tax law—first published in 1978 and continuously authored by Dr Vinod K. Singhania across all five decades. Applicable for Assessment Year 2026-27 and Tax Year 2026-27, this Edition is updated for the Finance Act 2026 and is uniquely architected for the most complex regulatory transition in Indian tax history—the concurrent operation of the Income-tax Act 1961 and the Income-tax Act 2025, both simultaneously amended, alongside the wholesale replacement of the 1962 Rules by the Income-tax Rules 2026. Spanning 18 ready-reference Referencers, exhaustive chapter-by-chapter coverage of all five heads of income, 100+ TDS/TCS provisions, consolidated penalty tables, and pre-computed tax tables for every assessee category under both regimes, it functions simultaneously as a practitioner's guide, a compliance checklist, a tax computation resource, and a legislative transition manual.
