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Taxmann Direct Taxes Ready Reckoner 2023

Original price was: ₹2,150.Current price is: ₹1,612.

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Taxmann Direct Taxes Ready Reckoner 2023

Best-selling illustrative commentary on all provisions of the Income-tax Act for 40+ years with focused analysis for A.Y. 2022-23 & 2024-25. This book is amended by the Finance Bill 2023 as passed by the Lok Sabha. It also covers case studies, break-even tables on alternative tax regime, faceless tax proceedings, etc.

Direct Taxes Ready Reckoner

Original price was: ₹2,150.Current price is: ₹1,612.

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    Taxmann Direct Taxes Ready Reckoner 2023 Description

    Taxmann’s Direct Taxes Ready Reckoner 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 47th  Edition & has been amended by the Finance Bill 2023 as passed by the Lok Sabha for A.Y. 2023-24 & 2024-25. This Taxmann’s Direct Taxes Ready Reckoner 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’

    Contents of this book are as follows:

    • Part A – Study of Direct Taxes
      • Tax rates for the assessment years 2023-24 and 2024-25
      • Amendments at a glance
      • Alternative tax regime
      • Income Computation and Disclosure Standards
      • Tax rates for the last ten assessment years
      • Gold and silver rates for the current year, last ten assessment years and on April 1, 1981/April 1, 2001
      • Tax savings schemes at a glance
      • Rates of depreciation
        • Under the Income-tax Act
          • For the assessment years 2006-07 onwards
          • For power generating units from the assessment year 1998-99
        • Under the Companies Act, 2013
      • Deductions and allowances under the Income-tax Act
      • Provisions of sections 44D, 44DA and 115A in brief
      • Cost Inflation Index
      • Interest on National Savings Scheme
      • Computation of income and tax under sections 115A, 115AB, 115AC, 115AD, 115BBA and 115D
      • Withholding tax rates
      • Period of limitation under the Income-tax Act
      • Time limit for the issue of notice during 2023-24 under section 148
      • Provisions of Sections 54, 54B, 54D, 54EC, 54F, 54GA and 54H
      • New faceless proceedings regime
      • Dates with direct taxes

    ___________________________________________________________________________

      • Terminology
      • Income from ‘Salaries’
      • Income from house property
      • Profits and gains of business or profession
      • Capital gains
      • Income from other sources
      • Clubbing of income
      • Set-off of losses
      • Exemptions and deductions
      • Deductions from tax liability
      • Agriculture income
      • Return of income
      • Penalty
      • Interest
      • Advance payment of tax
      • Deduction or collection of tax at source
      • How to compute tax liability
      • Tax incidence on trusts
      • Business trust
      • Alternative Investment Funds
      • Special procedure for assessment of search cases
      • Tax clearance certificate
      • Tonnage tax
      • Securities transaction tax
      • Restrictions on cash transactions
      • Banking cash transaction tax
      • Equalisation Levy
      • Dispute Resolution Scheme
    • Part B – Tax Tables | A.Y. 2023-24 & 2024-25
      • Individuals, HUFs and AOPs
        • Regular tax regime
        • Alternative tax regime
      • Firms
      • Domestic companies
      • Foreign companies
      • Co-operative societies
      • Tax deduction at source
        • Regular tax regime
        • Alternative tax regime
    • Part C – Market Quotations
      • Gold and Silver
    • Part D – Tax Tables of the Past Six Years (Assessment Years 2017-18 to 2022-23)
      • Individuals, HUFs and AOPs

    Taxmann Direct Taxes Ready Reckoner 2023

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