Release Date:- 2021-02-17
Availability:- In Stock
Kind:- ebook
Taxmannās flagship publication on Direct Taxes has been to the āgo-to-guideā for Students & Professional Practitioners for the past 40 years now. This book aims at not only making the reader understand the law & but also helps the reader develop the ability to apply the law. In other words, this books aims at providing the reader the following:<br>
ā¢ Acquire a familiarity with the direct tax provisions<br>
ā¢ Awareness of direct tax provisions<br>
ā¢ The nature and scope of direct tax provisions<br>
ā¢ Up-to-date knowledge of how a statutory provision has been interpreted by different courts of law on different occasions<br>
This book is written in a simple language, explaining the provision of the law in a step-by-step & to-the-point manner ā with the help of suitable illustrations, without resorting to paraphrasing of sections and legal jargons. <br>
This book will be useful for students appearing in CA, CS, ICWA, M.Com., LL.B. and MBA examinations. It will also be useful for those appearing the income-tax departmental examination. <br>
The Present Publication is the 64th Edition, authored by Dr. Vinod K. Singhania & Dr. Kapil Singhania, and updated till 20th December 2020, with the following noteworthy features: <br>
ā¢ [Self-Learning/Practice Book]; Features learn-yourself-technique enabling students to learn & apply the Law faster<br>
ā¢ [Treatment of Text is To-The-Point] The matter is arranged in paras and sub-paras with distinct numbers to save time and energy. Also, debatable issues have been deliberated to their logical conclusion<br>
ā¢ [Well-Thought-Out-Original-Problems] Each para starts with analytical discussions supported by 600+ āwell-thought-out-original-problemsā. A unique style of illustrating all complex provisions has been adopted. Hints are also given wherever tax planning can be resorted to<br>
ā¢ [Most Amended] Latest Circulars, Notifications, Amendments & Case Laws (up to December 20, 2020) are included in all discussions. All recent citation of Court Rulings, Circulars and Notifications have been highlighted<br>
ā¢ [Past Exam Questions with Answers] Question set for CA (Final) examination and answers from November 2010 to November 2020<br>
ā¢ Follows Six-Sigma Approach to achieve the benchmark of 'Zero-Error'<br>
ā¢ Also Available: <br>
o [1st Edition] of Taxmannās Direct Taxes Laws & International Taxation (Set of 2 Volumes) <br>
o [1st Edition] of Taxmannās Class Notes on Direct Tax Laws & International Taxation<br>
o [1st Edition] of Taxmannās Cracker on Direct Tax Laws & International Taxation<br>
ā¢ Coverage of this book includes: <br>
o Basic Concepts<br>
o Residential Status and Tax Incidence<br>
o Incomes Exempt from Tax<br>
o Salaries<br>
o Income from House Property<br>
o Profits and Gains of Business or Profession<br>
o Capital Gains<br>
o Income from Other Sources<br>
o Income of Other Persons Included in Assesseeās Total Income<br>
o Set Off and Carry Forward of Losses<br>
o Deductions from Gross Total Income and Tax Liability<br>
o Agricultural Income<br>
o Typical Problems on Assessment of Individuals<br>
o Tax Treatment of Hindu Undivided Families<br>
o Special Provisions Governing Assessment of Firms and Associations of Persons<br>
o Taxation of Companies<br>
o Assessment of Co-operative Societies<br>
o Assessment of Charitable and Other Trusts<br>
o Returns of Income and Assessment<br>
o Penalties and Prosecution<br>
o Advance Payment of Tax<br>
o Interest<br>
o Tax Deduction or Collection at Source<br>
o Refund of Excess Payments<br>
o Appeals and Revisions<br>
o Income-tax Authorities<br>
o Settlement of Cases<br>
o Special Measures in Respect of Transaction with Persons Located in Notified Jurisdiction Area<br>
o General Anti-avoidance Rule<br>
o Advance Ruling for Non-residents<br>
o Search, Seizure and Assessment<br>
o Transfer Pricing<br>
o Business Restructuring<br>
o Alternative Tax Regime<br>
o Tax Planning<br>
o Miscellaneous<br>
o Tax Rates<br>
o Rates of Depreciation<br>
o Question
