Income Tax Practice Manual 2021 I CA Satbir Singh

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Tax Practice Manual is an exhaustive (2,100+ pages), amended (by the Finance Act, 2021) & practical guide (330+ case studies) for Tax Professionals.
This book will be helpful for the Chartered Accountants, Lawyers/Advocates, Tax Practitioners to assist them in their day-to-day tax works.
This book is divided into two parts:

• Law Relating to Tax Procedures (covering 25+ topics)
• Case Studies (covering 35+ topics)

The Present Publication is the 7th Edition, authored by Gabhawala & Gabhawala, as amended by the Finance Act 2021, with the following noteworthy features:

• Law Relating to Tax Procedures
  o [Lucid Explanation, in a Practical Manner, with Checklists & necessary Tips] for the law relating to Tax Procedure
  o [Exhaustive Coverage of Case Laws]
  o [Fine Prints & Unwritten Lines] are explained in a lucid manner
• Tax Practice
  o [Elaborated & Threadbare Analysis] of every aspect of Tax Practice
• Case Studies
  o [330+ Case Studies] to deal with real-life animated situations/problems faced by tax practitioners
• Draft Replies
  o For the Notices sent by the Department
  o Petitions to the Department
• Drafting & Conveyancing
  o [Complete Guide to Drafting of Deeds & Documents] covering
  § Affidavits
  § Wills
  § Special Business Arrangements
  § Family Arrangements
  § Power of Attorney
  § Lease, Rent & Leave and Licenses
  § Indemnity and Guarantee
  § Charitable Trust Deeds, etc.

The contents of this book are as follows:

• Law Relating to Tax Procedures
  o Tax Practice
  o Pre-assessment Procedures
  o Assessment
  o Appeals
  o Interest, Fees, Penalty and Prosecution
  o Refunds
  o Settlement Commission – ITSC, Interim Board for Settlement
  o Summons, Survey, Search
  o TDS and TCS
  o Recovery of Tax
  o Special Procedures
  o Approvals
  o STT, DDT, Tax on Liquidation, Reduction and Buy Back, MAT, AMT and WT
  o RTI, Ombudsman
  o Drafting of Deeds
  o Agreement, MoU
  o Gifts, Wills, Family Arrangements
  o Power of Attorney, etc.
  o Lease, Rent, License, etc.
  o Sale/Transfer of Properties
  o Tax Audit
  o Income Computation & Disclosure Standards
  o Real Estate (Regulation and Development) Act, 2016 (RERA)
  o E-Proceedings under the Income Tax Act, 1961
  o Prohibition of Benami Property Transactions Act, 1988
• Case Studies
  o Tax Practice
  o Pre-Assessment Procedures
  o Assessment – Principles and Issues
  o Rectification of Mistake
  o Revision
  o Appeals to CIT (Appeals)
  o Appeals to – ITAT – High Court – Supreme Court
  o Interest Payable by Assessee
  o Penalties
  o Prosecution
  o Refunds
  o Settlement of Cases
  o Survey
  o Search & Seizure
  o Tax Deduction at Source
  o Recovery of Tax
  o Trust, Mutuality, Charity
  o Firm
  o LLP – Limited Liability Partnership
  o Right to Information – RTI
  o Agreement, MoU
  o AOP – Association of Persons
  o HUF – Hindu Undivided Family
  o Gifts
  o Wills
  o Family Arrangements
  o Power of Attorney
  o Indemnity and Guarantee
  o Lease, Rent, Leave and License
  o Sale/Transfer of Properties
  o Tax Audit
  o Income Computation and Disclosure Standards
  o Real Estate (Regulation and Development) Act, 2016 (RERA)
  o E-Proceedings under Income-tax Act, 1961
  o Prohibition of Benami Property Transactions Act, 1988