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Taxmann’s Direct Taxes Manual | Set of 3 Volumes |

5,436.00

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
    • Finance Act 2022 & Taxation Laws (Amendment) Act 2021
    • 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]
      • ITR-V | Verification Form | Acknowledgment
    • Income-tax (Certificate Proceedings) Rules, 1962
    • Income-tax Settlement Commission (Procedure) Rules, 1997
    • Tax Return Preparer Scheme, 2006
    • Bank Term Deposit Scheme, 2006
    • Sukanya Samriddhi Account Scheme, 2019
    • Senior Citizens’ Savings Scheme, 2019
    • Kisan Vikas Patra Scheme, 2019
    • Public Provident Fund Scheme, 2019
    • National Savings Certificates (VIII Issue) Scheme, 2019
  • [Landmark Rulings, Direct Taxes Law Lexicon, Circulars, Clarifications & Notifications, and Schemes/Modules & Drafts] are included:
    • [15+ Schemes] relevant under the Income-tax Act, 1961, are included:
      • Income Tax Informants Rewards Scheme, 2018
      • Hospitalisation and Domiciliary Hospitalisation Benefit Policy
      • Settlement Commission (Income-tax and Wealth-tax) (Recruitment and Conditions of Service of Chairman, Vice-Chairmen and Members) Rules, 2015
      • Income-tax Welfare Fund Rules, 2007
      • Guidelines for Providing Training by Shipping Companies for Tonnage Tax Scheme under Chapter XII-G of Income-tax Act
      • Equity Linked Savings Scheme, 2005
      • Income Tax Ombudsman Guidelines, 2010
      • Authority for Advance Rulings (Procedure for Appointment as Chairman and Vice-Chairman) Rules, 2016
      • Electoral Bond Scheme, 2018
      • Prohibition of Benami Property Transactions (Conditions of Services of Members of Adjudicating Authority) Rules, 2019
      • Tribunals Reforms Act, 2021
      • Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities
      • Tribunal (Conditions of Service) Rules, 2021
      • Direct Tax Vivad se Vishwas Act, 2020
      • Direct Tax Vivad se Vishwas Rules, 2020
    • [Words & Phrases] as defined by various Courts
      • Section key to Words and Phrases judicially defined under Income-tax Act
      • Alphabetical key to Words and Phrases judicially defined under Income-tax Act
    • [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]
      • Partnership deed
      • Specimen of dissolution deed of partnership firm
      • Specimen deed of dissolution of HUF
      • Gift deed
      • Will
      • Lease Deed
      • Indemnity Bond-I
      • Indemnity Bond-II
      • Specimen affidavit
      • Specimen letter of communication with the previous auditor
      • Power of attorney
      • Intimation to AO regarding discontinuance of business
      • Letter to AO regarding giving of appeal effect
      • Application to AO requesting stay of demand
      • Letter to AO regarding setting off of tax payable against the refund due
      • Reply to notice under section 221(1)
      • Specimen affidavit under rule 10 of the Income-tax (Appellate Tribunal) Rules
      • Specimen application to Appellate Tribunal for admission of delayed appeal
      • Specimen application for rectification of mistake
      • Specimen application for revision under section 264
      • Specimen application for the exercise of option under clause (2) of the Explanation to section 11(1)
      • Draft Letter of Appointment
      • Specimen letter for seeking adjournment for video conferencing in faceless assessment
      • Specimen letter to submit information in the course of faceless assessment proceeding
      • Specimen application for condonation of delay in filing of Appeal before CIT (Appeals)
      • Specimen Application for Admission of Additional evidence in an Appeal
      • Specimen deed to create a Family Trust (Discretionary Trust)

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About the author

Taxmann

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

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Description

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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