Description

This book provides a thorough analysis of every clause of the Finance Bill, 2020. All complex provisions have been explained with illustrations which helps the readers to comprehend the new provisions.

Incorporating:

• A comparative table of tax rates applicable for Assessment Year 2020-21 and 2021-22
• A Comparative table of tax calculations as per new tax rates
• A thorough analysis of new Sections 115BAC and 115BAD along with guidelines to choose between a new scheme or old scheme
• Charts and tables to understand all complex provisions
• In-depth analysis of amendments along with the reasons for amendments
• ‘List of Amendments’ summarize all amendments in one table
• A comparative table of old and new rates of custom duty

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