Direct Taxes Law & Practice I A.Y. 2021-22 & 2022-23 I Taxmann

By | June 7, 2021
(Last Updated On: June 7, 2021)

Taxmann’s Direct Taxes Law & Practice – Taxmann’s Flagship Commentary, Explaining the Law Lucidly along-with its Practical Application | A.Y. 2021-22 & 2022-23

Price Rs 2579 Click here to buy online

Taxmann’s flagship commentary on Direct Taxes, has been the most trusted & bestselling commentary for experienced practitioners, for more than 20 years now. This book aims at not only making the reader understand the law, but alsohelps the reader develop the ability toapply the law. In other words, this books aims at providing the reader the following:

  • Acquire a familiarity with the various direct tax provisions
  • Awareness of direct tax provisions
  • The nature and scope of direct tax provisions
  • Up-to-date knowledge of how a statutory provision has been interpreted by different courts of law, on different occasions

The Present Publication is the Latest Edition for Assessment Years 2021-22 & 2022-23), authored by Dr. Vinod K. Singhania & Dr. Kapil Singhania, incorporating all the amendments made by the following:

  • The Finance Act, 2021
  • The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

The salient features of this book are as follows:

  • [Thoroughly Revised] with a view tomaking the book more reader-friendly
  • [Lucid & To-The-Point Explanations] which have been arranged in paras & sub-paras with distinct numbers, tomake the practitioners more efficient in their work.
  • [Theoretical Discussions Supplemented by Unique 600+ Illustrations] covering an exhaustive range of issues with reference tothe latest Case Laws
  • [Tax Planning] Hints are given, wherever tax planning can be resorted to
  • [Coverage of Statutory & Judicial Precedents]
    oIn-depth analysis of all provisions of Income-tax Act with relevant Rules, Judicial Pronouncements, Circulars and Notifications
    oFrequently asked questions for complex provisions
    oGist of all Circulars and Notifications which are in-force
    oDigest of all Landmark Rulings by the Apex court, High Courts, and Tribunals
  • [Bestseller Series] Taxmann’s Bestseller Book
  • [ZeroError] Follows the Six Sigma Approach toachieve the Benchmark of ‘ZeroError’
  • The detailed contents of the book are as follows:
    oBasic Concepts
    oResidential Status and Tax Incidence
    oIncomes Exempt from Tax
    oIncome from House Property
    oProfits and Gains of Business or Profession
    oCapital Gains
    oIncome from Other Sources
    oIncome of Other Persons Included in Assesse’s Total Income
    oSet-off and Carry Forward of Losses
    oDeductions from Gross Total Income and Tax Liability
    oAgriculture Income
    oTypical Problems on Assessment of Individuals
    oTax Treatment of Hindu Undivided Families
    oSpecial Provisions Governing Assessment of Firms and Associations of Persons
    oTaxation of Companies
    oAssessment of Co-operative Societies
    oAssessment of Charitable and Other Trusts
    oReturn of Income and Assessment
    oPenalties and Prosecution
    oAdvance Payment of Tax
    oTax Deduction or Collection at Source
    oRefund of Excess Payment
    oAppeals and Revisions
    oIncome-tax Authorities
    oSettlement Commission and Dispute Resolution Committee
    oSpecial Measures in Respect of Transaction with Persons Located in Notified Jurisdictional Area
    oGeneral Anti-Avoidance Rule
    oAdvance Ruling
    oSearch, Seizure and Assessment
    oTransfer Pricing
    oBusiness Restructuring
    oAlternative Tax Regime
    oTax Planning


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About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email :

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