The Commercial’s Direct Taxes Ready Reckoner with Tax Planning (27th Edition, 2026) is a widely trusted and practical reference book authored by Dr. Girish Ahuja and Dr. Ravi Gupta. This edition is fully updated as per the Finance Act 2026 and covers the complete framework of direct taxation in India.

Designed for ease of understanding, the book explains complex tax provisions in a simplified and structured manner. It includes detailed coverage of income computation, deductions, exemptions, and tax planning strategies for individuals, professionals, and businesses.

The book is highly recommended for chartered accountants, tax consultants, legal professionals, and students preparing for CA, CS, CMA, and other competitive exams. It also serves as a valuable guide for salaried individuals and business owners looking to optimize their tax liabilities.

Key Features:

• Updated with Finance Act 2026 amendments
• Covers all heads of income and tax computation
• Includes deductions, exemptions, rebates, and reliefs
• Practical tax planning strategies for various taxpayers
• Approx. 1000+ pages of detailed content
• Suitable for professionals, students, and taxpayers