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Taxmann’s Direct Taxes Manual (Set of 3 volumes) – 53rd Edition 2023
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Taxmann’s Direct Taxes Manual (Set of 3 volumes) – 53rd Edition 2023
Description
This book combines the following, making it a one-stop resource for statutes & case laws on direct taxes:
- Acts
- Rules
- Landmark Rulings
- Direct Taxes Law Lexicon
- Circulars, Clarifications & Notifications
- Schemes, Models & Drafts
This book comes in a set of three volumes and incorporates all changes made by the following:
- Volume One | Acts – Amended by the Finance Act, 2023
- Volume Two | Rules – Updated till the Income-tax (Third Amendment) Rules, 2023
- Volume Three | Landmark Rulings, Circulars, Clarifications, Notifications, etc. – Amended/Updated up to February 2023
The Present Publication is the 53rd Edition, edited by Taxmann’s Editorial Board, with the following volume-wise noteworthy features:
- Volume One | Acts
- [Annotations] under each section shows:
- 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
- [Annotations] under each section shows:
- 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. 2023-24
- [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 2023] Gist of all Circulars and Notifications which are in force
- [Case Laws | 1922 – February 2023] 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 2023. It also includes the list/text of provisions of allied Acts, Circulars, and Regulations referred to in the Income-tax Act, along with validation provisions & subject-index
- Finance Act 2023
- Prohibition of Benami Property Transactions Act, 1988, as amended by the Finance Act 2023
- Securities Transaction Tax as amended by the Finance Act 2023
- Commodities Transaction Tax
- Equalisation Levy, 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 the list/text of provisions of Allied Laws referred to in Income-tax Rules along with Subject Index
- 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
- Subject Index
- Commodities Transaction Tax Rules, 2013
- Securities Transaction Tax Rules, 2004
- 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
- Reduction of interest under Section 234A/234B/234C
- CBDT’s Instructions for waiver or reduction of interest
- Delay in Filing Refund Claim
- 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
- Site Restoration Fund Scheme, 1999
- National Pension Scheme Tier II – Tax Saver Scheme, 2020
- Centralised Processing of Returns Scheme, 2011
- Application of provisions of the Act relating to the processing of Returns
- e-Settlement Scheme, 2021
- e-Verification Scheme, 2021, with FAQs
- e-Advance Rulings Scheme, 2022
- Relaxation of Validation (Section 119 of the Finance Act 2012) Rules, 2021
- Faceless Jurisdiction of Income-tax Authorities Scheme, 2022
- e-Assessment of Income Escaping Assessment Scheme, 2022
- Faceless Inquiry or Valuation Scheme, 2022
- e-Dispute Resolution Scheme, 2022
- Centralised Processing of Equalisation Levy Statement Scheme, 2023
- [Return Forms for Assessment Year 2023-24 & Other Rules/Schemes]
- [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 – For 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 sections 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
- [Other Rules & Schemes]
- 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
- [Return Forms]
- [Landmark Rulings, Direct Taxes Law Lexicon, Circulars, Clarifications & Notifications, and Schemes, Models & 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 2023] Gist of all Circulars and Notifications which are in force
- [Case Laws | 1922 – February 2023] 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 a 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)
- [15+ Schemes] relevant under the Income-tax Act, 1961, are included:
Additional information
BINDING | Hardcover |
---|---|
AUTHOR | TAXMANN |
EDITION | 2023 |
ISBN | 9789356226968 |
PUBLICATION | TAXMANN PUBLICATIONS |
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