Taxmann’s Direct Taxes Manual 2021 I CA Satbir Singh

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Taxmann’s Direct Taxes Manual is a compilation of annotated, amended and updated:

• Income-tax Act, 1961
• Income-tax Rules, 1962
• Circulars & Notifications
• Allied Laws
• Law Lexicon
• Gist of Landmark Rulings

The Present Publication is the 51st Edition, comes in a set of 3 volumes, that incorporates all changes made by the following:

• Volume 1 – The Finance Act, 2021 & the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
• Volume 2 – The Income-tax (Eighth Amendment) Rules, 2021
• Volume 3 – Law stated is amended up to 1st March, 2021

Taxmann’s Direct Taxes Manual incorporates the following noteworthy features:

• [Bestseller Series] Taxmann’s series of Bestseller Books for more than Five Decades
• [Zero Error] Follows the six-sigma approach, to achieve the benchmark of ‘zero error’
• Published in three volumes:
  o Volume 1 incorporates the Income-tax Act, 1961 as amended by the Finance Act, 2021 & Taxation & Other Laws (Relaxation & Amendment of Certain Provisions) Act, 2020. It also contains other Allied Acts such as:
  § Direct Tax Vivad se Vishwas Act, 2020
  § Prohibition of Benami Property Transactions Act, 1988
  § Securities Transaction Tax
  § Commodities Transaction Tax
  § Equalisation Levy
  § Black Money Act
  § Prevention of Money Laundering Act
  § National Tax Tribunal Act, 2005
  o Volume 2 incorporates the Income-tax Rules as amended by the Income-tax (Eighth Amendment) Rules, 2021. It also incorporates New Return Forms & Revised Rules and Forms along-with New Rules relating to Charitable Trusts
  o It also contains other Allied Rules such as:
  § Income Computation and Disclosure Standards
  § Income-tax (Appellate Tribunal) Rules, 1963
  § Certificate Proceeding Rules, 1962
  § Commodities Transaction Tax Rules, 2013
  § Securities Transaction Tax Rules, 2004
  § Authority for Advance Rulings (Procedure) Rules, 1996
  § Prohibition of Benami Property Transaction Rules, 2016
  § Equalisation Levy Rules, 2016
  § Income-tax Settlement Commission (Procedure) Rules, 1977
  § Capital Gains Accounts Scheme, 1988
  § Electoral Trusts Scheme, 2013
  § Income-tax (Dispute Resolution Panel) Rules, 2009
  § Reduction of Wavier of Interest under Section 234A/234B/234C
  § Delay in Filing Refund Claim
  § Bank Term Deposit Scheme, 2006
  § Reverse Mortgage Scheme, 2008
  § Centralised Verification Scheme, 2019
  § Faceless Assessment Appeal & Penalty
  § Sukanya Samriddhi Account Scheme, 2019
  § Senior Citizen’s Savings Scheme, 2019
  § Kisan Vikas Patra Scheme, 2019
  § Public Provident Fund Scheme, 2019
  § National Savings Certificates (VIII Issue) Scheme, 2019
  § Tax Return Preparer Scheme, 2006
  § Site Restoration Fund Scheme, 1999
  § Direct Tax Vivad Se Vishwas Rules, 2020
  § National Pension Scheme Tier II – Tax Saver Scheme, 2020
  § Centralised Processing of Returns Scheme, 2011
  o Volume 3 incorporates the following:
  § [Schemes] All schemes relevant under the Income-tax Act, 1961
  § [Words & Phrases] as defined by various Courts and Tribunals
  § [Circulars, Clarifications & Notifications | 1961 – February 2021] Gist of all Circulars and Notifications which are in force
  § [Case Laws | 1922 – February 2021] Digest of all landmark rulings by the Apex Court, High Courts & Tribunals
  § [Models & Drafts] Specimen, models, and drafts of deeds, letters such as indemnity bond, reply to notices, etc.