Direct Taxes Ready Reckoner (45th Edition | A.Y. 2021-22 & 2022-23) Taxmann

By | March 28, 2021
(Last Updated On: March 28, 2021)

Direct Taxes Ready Reckoner (45th Edition | A.Y. 2021-22 & 2022-23) Paperback – 1 January 2021

Direct Tax Ready Reckoner

Price RS 1356 Click here to buy online

The Present Publication is the 45th Edition & amended by the Finance Bill 2021 (as passed by the Lok Sabha), authored by Dr. Vinod K. Singhania. The book has the following noteworthy features:

    • [Focused Analysis] without resorting to paraphrasing of sections and legal jargons, on the following:
      • [Amendments made by the Finance Bill, 2021] are duly incorporated in respective Chapters of the Reckoner and are appropriately highlighted
      • [Comprehensive Analysis of Amendments with Illustration] are given separately in Referencer 2: Amendments at a glance
        • Difficult provisions (such as Section 45(4), Section 9B, etc.) have been explained by way of case studies
      • [Analysis of all provisions of the Income-tax Act] along with relevant Rules, Judicial Pronouncements, Circulars and Notifications
    • [Faceless Tax Proceedings] provides the summary of all the legal provisions
    • Provides analysis on Alternative Tax Regime along-with Break Even Tables
    • [Tabular Presentation] of all key provisions of the Income-tax Act
    • [Computation of Taxes] on various slabs of Income
    • Ready referencer on tax rates, TDS rates, TCS rates, due dates, etc.
    • [Zero Error] Follows the six-sigma approach, to achieve the benchmark of ‘zero error’
    • Contents of this book are as follows:
      • Part A – Study of Direct Taxes
        • Tax rates for the assessment years 2021-22 and 2022-23
        • Amendments at a glance
        • Alternative tax regime
        • Income Computation and Disclosure Standards
        • Tax rates for the last ten assessment years
        • Gold and silver rates for the current year, last ten assessment years and on April 1, 1981/April 1, 2001
        • Tax savings schemes at a glance
        • Rates of depreciation
          • Under the Income-tax Act
            • For the assessment years 2006-07 onwards
            • For power generating units from the assessment year 1998-99
          • Under the Companies Act, 2013
        • Deductions and allowances under the Income-tax Act
        • Provisions of sections 44D, 44DA and 115A in brief
        • Cost Inflation Index
        • Interest on National Savings Scheme
        • Computation of income and tax under sections 115A, 115AB, 115AC, 115AD, 115BBA and 115D
        • Withholding tax rates
        • Period of limitation under Income-tax Act
        • Time-limit for issue of notice during 2021-22 under section 148
        • Provisions of Sections 54, 54B, 54D, 54EC, 54F, 54GA and 54H
        • New faceless proceedings regime
        • Dates with direct taxes
        • Terminology
        • Income from ‘Salaries’
        • Income from house property
        • Profits and gains of business or profession
        • Capital gains
        • Income from other sources
        • Clubbing of income
        • Set off of losses
        • Exemptions and deductions
        • Deductions from tax liability
        • Agriculture income
        • Return of income
        • Penalty
        • Interest
        • Advance payment of tax
        • Deduction or collection of tax at source
        • How to compute tax liability
        • Tax incidence on trusts
        • Business trust
        • Alternative Investment Funds
        • Special procedure for assessment of search cases
        • Tax clearance certificate
        • Tonnage tax
        • Securities transaction tax
        • Restrictions on cash transactions
        • Banking cash transaction tax
        • Equalisation Levy
      • Part B – Tax Tables
        • Individuals, HUFs and AOPs
        • Firms
        • Domestic companies
        • Foreign companies
        • Co-operative societies
        • Tax deduction at source
      • Part C – Market Quotations
        • Gold and Silver
      • Part D – Tax Tables of Past Six Years (Assessment Years 2015-16 to 2020-21)
        • Individuals, HUFs and AOPs

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