Padhuka's Handbook on Direct Taxes

​"Handbook on Direct Taxes" by G. Sekar is a comprehensive guide to India's direct taxation laws, primarily focusing on the Income Tax Act of 1961. The 24th edition, released in 2025, incorporates the latest amendments introduced by the Finance Act, 2025, ensuring that readers are up-to-date with current tax regulations.​

Key Features:

• Comprehensive Coverage: The book provides an in-depth analysis of both legal and procedural aspects of direct taxation, making it an essential reference for professionals and students alike.​
• Recent Updates: It includes all relevant circulars, notifications, press releases, and court decisions up to the date of publication, ensuring that readers have access to the most current information.​
• Fast Track Referencer: A unique feature of the book is its Fast Track Referencer, which offers summaries and highlights of important provisions under 12 segments, facilitating quick understanding and reference.​
• Taxation Tables: The book presents referencer tables for various entities-including individuals, Hindu Undivided Families (HUF), Associations of Persons (AOP), Body of Individuals (BOI), Associations of Persons (AJP), firms, companies, and cooperative societies-covering 10 assessment years.​
• Allied Laws Overview: It provides a concise overview of allied laws such as the Companies Act, 2013, and accounting standards issued by the Institute of Chartered Accountants of India (ICAI), offering a holistic view of the taxation landscape.