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

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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
  oSalaries
  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
  oInterest
  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
  oMiscellaneous