Taxmann Master Guide To Income Tax Act 2022

Taxmann Master Guide To Income Tax Act 2022 Description

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. This book is authored by Taxmann’s Editorial team, 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 Master Guide To Income Tax Act 2022