ICAI book Saransh – Last Mile Referencer for Direct Tax Laws and International Taxation
ICAI has come out with a comprehensive booklet ‘Saransh – Last Mile Referencer for different subjects. This booklet encapsulates significant provisions of (i) Direct Tax Laws and (ii) International Taxation, by way of diagrams, flow charts, tables and pictorial representation. This one stop repository, thus, consolidates the significant concepts of Direct Tax Laws & International Taxation at one place, by capturing the key points. This would help the readers to appreciate the provisions contained in Direct Tax Laws and International Taxation at a glance.
However, it is advised to refer the Income-tax Act, 1961 and Income-tax Rules, 1962 for thorough and comprehensive study of the subject.
The subject matter of direct tax laws in this booklet is based on the provisions of the Income-tax Act, 1961 as amended by Finance Act, 2023 and significant notifications and circulars issued till 31.10.2023.