Taxmann Essential Combo Income Tax Act Income Tax Rules Direct Taxes Ready Reckoner for Finance Act 2023 Set of 3 Books

Taxmann Essential Combo Income Tax Act Income Tax Rules 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 Income Tax Act | 68^th Edition | 2023
• Taxmann’s Income Tax Rules | 60^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 Income Tax Act

This book covers the amended, updated & annotated text of the Income-tax Act 1961 & the Finance Act 2023.

The Present Publication is the 68^th Edition and has been amended by the Finance Act 2023. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [Coverage] of this book includes:
  • Division One – Income-tax Act, 1961
    • Arrangement of Sections
    • Text of the Income-tax Act, 1961, as amended by the Finance Act, 2023
    • Appendix
      • List of provisions of Allied Acts/Circulars/Regulations referred to in Income-tax Act
      • Text of provisions of Allied Acts/Circulars/Regulations referred to in Income-tax Act
    • Validation Provisions
    • Subject Index
  • Division Two – Finance Act, 2023
    • Text of the Finance Act, 2023
• [Annotations] under each section shows:
  • Relevant Rules & Forms
  • Relevant Circulars & Notifications
  • Date of enforcement of provisions
  • Allied Laws referred to in the section
• [Legislative History of Amendments] since 1961
• Comprehensive Table of Contents
• [Quick Navigation] Relevant section numbers are printed in folios for quick navigation
• [Bestseller Series] Taxmann’s series of bestseller books for more than five decades
• [Zero Error] Follows the six-sigma approach to achieve the benchmark of ‘Zero Error’

Taxmann’s Income Tax Rules

This book covers the Amended, Updated & Annotated text of the Income-tax Rules and 35+ Allied Rules, Schemes, etc.

The Present Publication is the 60^th Edition, and all available amendments notified up to Income Tax (Third Amendment) Rules, 2023, have been incorporated. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [Coverage] of this book includes:
  • All Rules, Schemes, etc., which are either notified under the Income-tax Act or referred to in different provisions of the Income-tax Act, are covered, i.e.,
    • Income-tax Rules
    • ICDS
    • Faceless Assessment, Appeal & Penalty Scheme with Directions
    • STT, CTT & EL, etc.
  • Income-tax Return Forms for Assessment Year 2023-24
• [Action Points for Forms] All Forms carry Action Points that explain the Relevant Provisions and Process of Filing
• [Quick Identification for Redundant & e-Forms]
• [Bestseller Series] Taxmann’s series of Bestseller Books for more than Five Decades
• [Zero Error] Follows the Six Sigma Approach to achieve the benchmark of ‘Zero Error’

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 Essential Combo Income Tax Act Income Tax Rules Direct Taxes Ready Reckoner for Finance Act 2023 Set of 3 Books