The New Criminal Laws Ready Reckoner is a comprehensive and authoritative guide to the Bharatiya Nyaya Sanhita (BNS) 2023, Bharatiya Nagarik Suraksha Sanhita (BNSS) 2023, and Bharatiya Sakshya Adhiniyam (BSA) 2023. It provides a 'section-by-section' analysis, focusing on the legislative intent behind each provision. The book features an exhaustive tabular comparison of the new and old legal frameworks, helping readers easily identify changes and continuities ensuring a smooth transition to the new legal regime. Its well-structured layout allows quick access to information, catering to broad overviews and in-depth study. Published by Taxmann, this guide upholds its tradition of delivering high-quality legal publications, making it an essential resource for understanding and applying India's new criminal laws. This book is helpful for legal professionals, providing a detailed section analysis and comparison tables for effective practice. Law enforcement officers benefit from its procedural clarity, while academicians and students find it a valuable resource for studying and teaching the new laws. Government officials and policymakers will also appreciate its depth and clarity for policy formulation and implementation. The Present Publication is the Latest Edition, authored by Taxmann's Editorial Board, with the following noteworthy features: • Exhaustive ‘Section-by-Section’ Analysis o The book provides a detailed section-by-section breakdown of the three major new laws, i.e. BNS, BNSS and BSA, replacing the Indian Penal Code (IPC), Code of Criminal Procedure (CrPC), and Indian Evidence Act. Each section is analysed to clarify the new provisions, their scope, and practical implications. The commentary is aimed at aiding legal professionals in interpreting and applying the new laws effectively • Detailed Tabular Comparisons o One of the standout features of this Ready Reckoner is the inclusion of tabular comparisons between the old laws (IPC, CrPC, and Indian Evidence Act) and the new laws (BNS, BNSS, and BSA). These tables help readers quickly identify the changes, including reworded sections, renumbered provisions, and newly introduced concepts. The comparison tables are handy for practitioners transitioning from the old legal framework to the new one, as they highlight the continuity and differences between the two sets of laws • User-Centric Organisation o The book is divided into three primary divisions § Division One | Bharatiya Nyaya Sanhita, 2023, which addresses substantive criminal law, including general exceptions, offences, and punishments § Division Two | Bharatiya Nagarik Suraksha Sanhita, 2023, which deals with procedural law, outlining the criminal procedures to be followed from investigation through trial and appeal § Division Three | Bharatiya Sakshya Adhiniyam, 2023, which focuses on the law of evidence, detailing the rules and principles governing the admissibility, relevance, and evaluation of evidence in criminal cases o Each division includes an arrangement of sections, a subject index, and guides that provide a roadmap for navigating the extensive content • Comparative Tables of Sections o At the end of each division, the book provides comprehensive tables showing the old laws' sections (IPC, CrPC, and Indian Evidence Act) alongside the corresponding sections in the new laws (BNS, BNSS, BSA). This feature is instrumental in helping readers understand how specific provisions have been modified, relocated, or replaced. For example, sections from the IPC are matched with their counterparts in the Bharatiya Nyaya Sanhita, showing the continuity or changes in the legislative approach • Authoritative Commentary o The book provides an authoritative commentary on each section, enriched with analyses of the legislative intent behind the new laws. This commentary not only explains the text of the law but also contextualises it within the broader framework of Indian criminal jurisprudence • Practical Utility o Designed with the needs of legal practitioners in mind, this Ready Reckoner is a practical tool for day-to-day legal work. It serves as a quick reference guide during court proceedings, client consultations, and legal research

About the Book Ready Reckoner for Valuers is strived to equip the readers with meaning of valuation, purpose of valuation and selection of appropriate valuation approaches and methods. This book also explains various formulas to be applied in valuations such as Ratio Analysis, Computation of Present Value, Discount Rate, Computation of Beta, Computation of Terminal Value, Computation of IRR and Computation of Option Valuation, etc. It covers the valuation of Equity shares, Preference shares, Convertible instruments, ESOP, Sweat Equity, Trade Mark, Brand, Customer relationship along with Specimen of Valuation Reports, Specimen Engagement Letters and Specimen of Management Representation Letter. The book has a dedicated chapter on Start-ups' Valuation which has been curated looking at the budding entrepreneurial talent in the recent times. A separate chapter discussing the potential impact of Environment, Governance and Social (EGC) on valuation has also been made part of this book. Extracts of relevant provisions of the statutes, Guidance Note on Share Based Payments 2020 issued by ICAI, FIMMDA guidelines, Beta by Professor Damodaran etc forms part of a comprehensive List of Annexures appearing at the end of this book.