Law BookInternational Taxation Ready Reckoner
International Taxation Ready Reckoner is a complete, practice-oriented guide to the taxation of cross-border transactions under the new Income-tax Act 2025, as amended by the Finance Act 2026, and read with the Income-tax Rules 2026. With the more-than-half-century-old Income-tax Act 1961 now replaced, this Edition restates the entire field of international taxation in the language and section-scheme of the new statute — so that advisers fluent in the old law can move to the new framework without losing their footing, and so that every provision can be located by its new section number. True to its name, the book is engineered as a reckoner rather than a sprawling commentary, built around the questions a professional actually confronts. This Ready Reckoner provides a practical, transaction-oriented approach to cross-border taxation, helping professionals navigate international tax provisions, DTAA interpretation, withholding tax obligations, transfer pricing implications, non-resident taxation, and overseas transactions.
