Taxmann’s Direct Taxes Manual | Set of 3 Volumes |
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Description
This book covers the Amended, Updated & Annotated text of the following:
Income-tax Act, 1961 & 5+ Allied Acts
Income-tax Rules, 1962 & 20+ Allied Rules along with Return Forms for A.Y. 2022-23
Gist of Landmark Rulings from 1922 – February 2022
Direct Taxes Law Lexicon
Circulars & Notifications from 1961 – February 2022
15+ Schemes
25+ Models & Drafts
This book comes in a set of three volumes that incorporates all changes made by the following:
Volume One | Acts – Amended by the Finance Act, 2022 & Taxation Laws (Amendment) Act, 2021
Volume Two | Rules – Updated till the Income Tax (Fifth Amendment) Rules, 2022
Volume Three | Landmark Rulings, Circulars, Clarifications, Notifications, etc. – Amended/Updated up to February 2022
The Present Publication is the 52nd Edition, authored by Taxmann’s Editorial Board, with the following volume-wise noteworthy features:
Volume One | Acts
[Annotations] under each section show:
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
Volume Two | Rules
[Action Points for Forms] All Forms carry Action Points that explain the Relevant Provisions and Process of Filing
[Return Forms] for A.Y. 2022-23
[Quick Identification for Redundant & e-Forms]
Volume Three | Landmark Rulings, Circulars, Clarifications, Notifications, etc.
[15+ Schemes] relevant under the Income-tax Act
[Words & Phrases] as defined by various Courts
[Circulars, Clarifications & Notifications | 1961 – February 2022] Gist of all Circulars and Notifications which are in force
[Case Laws | 1922 – February 2022] Digest of all Landmark Rulings by the Supreme Court, High Courts
[25+ Models & Drafts] helpful in your day-to-day practice
[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’
The volume-wise coverage of this book is as follows:
[Acts] The following Acts are covered in this book:
Income Tax Act, 1961 as amended by the Finance Act 2022 & Taxation Laws (Amendment) Act, 2021. It also includes the text of provisions of allied Acts, Circulars, Regulations referred to in the Income-tax Act, along with validation provisions & subject-index
Prohibition of Benami Property Transactions Act, 1988 as amended up to date
Securities Transaction Tax as amended up to date
Commodities Transaction Tax
Equalisation Levy as amended up to date along with Notification u/s 164 of the Finance Act, 2016
Black Money Act
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015
[Rules] The following Rules are covered in this book:
Income-tax Rules, 1962 amended up to date with a list of e-Forms & text of provisions of Allied Laws referred to in Income-tax Rules
Income Computation and Disclosure Standards
Income-tax (Appellate Tribunal) Rules, 1963
Standing Order under Income-tax (Appellate Tribunal) Rules 1963
Other Notifications & Instructions
Income-tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules 1963
Commodities Transaction Tax Rules, 2013
Securities Transaction Tax Rules, 2004 as amended up to date
Authority for Advance Rulings (Procedure) Rules, 1996
Prohibition of Benami Property Transaction Rules, 2016
Equalisation Levy Rules, 2016
Capital Gains Accounts Scheme, 1988
Electoral Trusts Scheme, 2013
Income-tax (Dispute Resolution Panel) Rules, 2009
CBDT’s Instructions for waiver or reduction of interest under Section 234A/234B/234C
Condonation of delay in Filing Refund Claim with condonation of delay in filing refund claim and claim of carry forward of losses under section 119(2)(b) of the Income-tax Act
Reverse Mortgage Scheme, 2008
Centralised Verification Scheme, 2019
Faceless Assessment Scheme, 2019 with Directions
Faceless Appeal Scheme, 2021
Faceless Penalty Scheme, 2021 with Directions
National Pension Scheme Tier II – Tax Saver Scheme, 2020
Centralised Processing of Returns Scheme, 2011
Application of provisions of Act relating to the processing of Returns
e-Settlement Scheme, 2021
e-Verification Scheme, 2021
e-Advance Rulings Scheme, 2022
Relaxation of Validation (Section 119 of the Finance Act 2012) Rules, 2021
Return Forms
ITR-1 | SAHAJ – Individual Income Tax Return
ITR-2 | Return of Income – For Individuals and HUFs not having income from profits and gains of business or profession
ITR-2A | [Omitted by the IT (Fourth Amdt.) Rules, 2017, w.e.f.
1-4-2017]
ITR-3 | Return of Income – For Individuals and HUFs having income from profits and gains of business or profession
ITR-4 | SUGAM – Form Individuals, HUFs and Firms (other than LLP) being a resident having total income up to Rs. 50 lakh and having income from business and profession, which is computed under section 44AD, 44ADA or 44AE [Not for an individual who is either Director in a company or has invested in unlisted equity shares or if income-tax is deferred on ESOP or has agricultural income more than Rs. 5000]
ITR-4 | [Omitted by the IT (Fourth Amdt.) Rules, 2017, w.e.f. 1-4-2017]
ITR-5 | Return of Income – For persons other than — (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7
ITR-6 | Return of Income – For Companies other than companies claiming exemption under section 11
ITR-7 | Return of Income – For persons including companies required to furnish returns under section 139(4A) or 139(4B) or 139(4C) or 139(4D) only
ITR-8 | [Omitted by the IT (Twenty-First Amdt.) Rules, 2021, w.e.f. 29-7-2021]
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of Chartered Accountants, Company Secretaries and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
The statutory material is obtained only from the authorised and reliable sources
All the latest developments in the judicial and legislative fields are covered
Analytical write-ups should be provided on recent, controversial and important issues to help the readers to understand the concept and its implications
It must be ensured that every content published by Taxmann is complete, accurate and lucid
All evidence-based statements must be supported with proper reference to Section, Circular No., Notification No. or citations
The golden rules of grammar, style and consistency are thoroughly followed
Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
This book covers amended, updated & annotated text of the Income Tax Act, Rules, 25+ Allied Acts & Rules, Circulars & Notifications, Case Laws, etc. This book is amended by the Finance Act 2022, Taxation Laws (Amendment) Act 2021, Income Tax (Fifth Amendment) Rules 2022 and updated till February 2022.
Additional information
BINDING
Hardcover
AUTHOR
TAXMANN
EDITION
52nd
ISBN
9789356220218
PUBLICATION
TAXMANN PUBLICATIONS
YEAR OF PUBLICATION
2022
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