Taxmann COMMENTARY COMBO Direct Tax Laws Master Guide to Income Tax Act and Rules and Direct Taxes Ready Reckoner Set of 3 Books

Taxmann COMMENTARY COMBO Direct Tax Laws Master Guide to Income Tax Act and Rules and Direct Taxes Ready Reckoner Set of 3 Books Description

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 | 32^nd Edition | 2022
• Taxmann’s Master Guide to Income Tax Rules | 29^th Edition | 2022
• Taxmann’s Direct Taxes Ready Reckoner | 46th Edition | A.Y. 2022-23 & 2023-24

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 2022
• [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 32^nd Edition, amended by the Finance Act 2022 & the Taxation Laws (Amendment) Act, 2021. Taxmann’s Editorial Board authors this book with the following coverage:

• [Division One]
  • Section-wise commentary on the Finance Act, 2022
    • Taxation of Virtual Digital Asset
    • Income and Tax Computation
    • Taxation of Charitable Trusts
    • Profits and Gains from Business or Profession
    • Capital Gains
    • Deductions and Exemptions
    • Carry forward and Set-off of losses
    • Unexplained Income and Search
    • TDS/TCS
    • Updated Return of Income
    • Return, Assessment and Reassessment
    • Appeals and Dispute Resolution
    • Liability in Special Cases
    • Penalties and Prosecutions
    • Reporting Obligation under Section 285B
• [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 2022 with Section & Alphabetical key for easy navigation
• [Division Four]
  • Digest of all Landmark Rulings
    • From 1922 – 2022 with Section & Alphabetical keys for easy navigation

Taxmann’s Master Guide to Income Tax Rules

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

The Present Publication is the 29^th Edition, incorporating all the amendments till the Income-tax (Second Amendment) Rules, 2022. Taxmann’s Editorial Board authors this book with the following coverage:

• [Detailed Analysis] on every Rule of Income Tax Rules, 1962
• [Statutory Background of the Section] which delegates the power to the Central Board of Direct Taxes to notify the Rule
• [Simplified Language] to explain each provision of the Rules
• [Gist of All Circulars and Notifications] issued by the Department in each Rule, which are still 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 illustrative commentary on the Finance Act 2022.

The Present Publication is the 46th Edition & amended by the Finance Act 2022 for A.Y. 2022-23 & 2023-24. Dr Vinod K. Singhania authors it with the following noteworthy features:

• [Focused Analysis] without resorting to a paraphrasing of sections and legal jargons on the following:
  • [Amendments made by the Finance Act, 2022] are duly incorporated in respective Chapters of the Reckoner and are appropriately highlighted
  • [Comprehensive Analysis of Amendments with Illustration] are given separately in Referencer 2: Amendments at a glance
    • Complex provisions (such as taxation of Virtual Digital Assets, Updated Return, etc.) have been explained by way of case studies
  • [Analysis of all provisions of the Income-tax Act] along with relevant Rules, Judicial Pronouncements, Circulars and Notifications
• [Faceless Tax Proceedings] provides the summary of all the legal provisions
• [Analysis on Alternative Tax Regime] along with Break-even Tables
• [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 COMMENTARY COMBO Direct Tax Laws Master Guide to Income Tax Act and Rules and Direct Taxes Ready Reckoner Set of 3 Books