Taxmann Commentry Combo Master Guide to Income Tax Act Rules and Direct Taxes Ready Reckoner for Finance Act 2023 Set of 3 Books

Taxmann Commentry Combo Master Guide to Income Tax Act Rules and Direct Taxes Ready Reckoner for Finance Act 2023 Set of 3 Books

These books, authored by Taxmann’s Editorial Board & Dr Vinod K. Singhania, are a COMBO for the following books on Direct Tax Laws:

• Taxmann’s Master Guide to Income Tax Act | 33^rd Edition | 2023
• Taxmann’s Master Guide to Income Tax Rules | 30^th Edition | 2023
• Taxmann’s Direct Taxes Ready Reckoner | 47^th Edition | A.Y. 2023-24 & 2024-25

The key features of these books are as follows:

Taxmann’s Master Guide to Income Tax Act

This is a unique book that covers the following:

• [Section-wise Commentary] on the Finance Act 2023
• [Ready-referencer for All-important Procedural Aspects] of the Income-tax Act
• [Gist of All Circulars and Notifications] Section-wise, which are still in force
• [Digest of Landmark Rulings] are given Section-wise

The Present Publication is the 33^rd Edition and has been amended by the Finance Act 2023. This book is authored by Taxmann’s Editorial team, with the following coverage:

• [Division One]
  • Section-wise commentary on the Finance Act, 2023
    • Tax on Winning from Online Games
    • Taxation of Life Insurance Policies
    • Taxation of Charitable and Religious Trusts
    • Agniveer Scheme
    • Business Income
    • Capital Gains
    • Other Income
    • Deductions and Exemptions
    • New Tax Schemes
    • TDS/TCS
    • Assessment and Refunds
    • Penalties and Prosecution
    • Appeals and Dispute Resolution
    • Transfer Pricing
• [Division Two]
  • Income Tax Practice Manual
    • Deduction of tax at source
    • Collection of tax at source
    • Return of Income
    • Assessment/Reassessment
    • Rectification of mistakes
    • Payment of tax/interest & refund of taxes
    • PAN & Aadhaar
    • Statements of Finance Transactions (SFT)
    • Advance Tax
    • Interest and Fees
    • Refunds
    • Faceless Proceedings
• [Division Three]
  • The Gist of all Circulars, Clarifications & Notifications
    • From 1961 – February 2023, with Section & Alphabetical key for easy navigation
• [Division Four]
  • Digest of all Landmark Rulings
    • From 1922 – February 2023, with Section & Alphabetical keys for easy navigation

Taxmann’s Master Guide to Income Tax Rules

This book provides an in-depth Rule-wise commentary on the Income-tax Rules 1962.

The Present Publication is the 30^th Edition and incorporates all amendments till the Income-tax (Third Amendment) Rules, 2023. This book is authored by Taxmann’s Editorial Board with the following noteworthy features:

• [Detailed Analysis] on every Rule of Income-tax Rules 1962
• [Statutory Background of the Section] that helps you understand the enabling provisions, compliances required and the legislatures’ intent behind the law
• [Case Laws] are included within the text to aid the interpretation of the law further
• [Simplified Language] to explain each provision of the Income-tax Rules
• [Illustrations] to quickly understand the complexities of the Rule
• [Gist of All Circulars and Notifications] issued by the Department in each Rule, which are in force
• [Income-tax Compliances] to be done in each Rule

Taxmann’s Direct Taxes Ready Reckoner

Taxmann’s bestseller for 40+ years, is a ready-referencer for all provisions of the Income-tax Act, covering an illustrative commentary.

The Present Publication is the 47^th  Edition & has been amended by the Finance Bill 2023 as passed by the Lok Sabha for A.Y. 2023-24 & 2024-25. This book has been authored by Dr Vinod K. Singhania, with the following noteworthy features:

• [Focused Analysis] without resorting to paraphrasing of sections and legal jargons, on the following:
  • [Amendments made by the Finance Bill 2023] are duly incorporated in respective chapters and are appropriately highlighted
  • [Comprehensive Analysis of Amendments with Illustrations] are given separately in Referencer 2: Amendments at a glance
  • [Case Studies on Complex Provisions] are given to understand the implications of the new provisions and amendments in the existing provisions, including:
    • Section 43B – Consequences of making late payment to micro and small enterprises
    • Section 44AD & Section 44ADA – Increase in the threshold limits for presumptive taxation scheme
    • Section 50AA – Special provision for computation of capital gain in the case of a unit of specified mutual fund or market-linked debenture
    • Section 54 & 54F – Limit on the exemption that can be claimed
    • Section 56(2)(xiii) – Tax on the sum received under a life insurance policy
    • Section 87A – Rebate under alternative tax regime
    • Section 115BAC – Alternative Tax Regime
  • [Analysis of all Provisions of the Income-tax Act] along with relevant Rules, Case Laws, Circulars and Notifications
• [Analysis on Alternative Tax Regime] along with Break-even Tables
• [Faceless Tax Proceedings] provides the summary of all the legal provisions
• [Tabular Presentation] of all key provisions of the Income-tax Act
• [Computation of Taxes] on various slabs of income
• [Ready Referencer] for tax rates, TDS rates, TCS rates, due dates, etc.
• [Zero Error] Follows the six-sigma approach to achieve the benchmark of ‘zero error’

Taxmann Commentry Combo Master Guide to Income Tax Act Rules and Direct Taxes Ready Reckoner for Finance Act 2023 Set of 3 Books