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Taxmanns Direct Taxes Ready Reckoner By Vinod K Singhania (47th Edition) (2023)
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Product Specifications
Descriptions
Taxmann\'s bestseller for 40+ years is a ready-referencer for all provisions of the Income-tax Act, covering illustrative commentary on the Finance Bill 2022.
The Present Publication is the 46th Edition & amended by the Finance Bill 2022 for A.Y. 2022-23 & 2023-24. Dr Vinod K. Singhania authors it with the following noteworthy features:
The Present Publication is the 46th Edition & amended by the Finance Bill 2022 for A.Y. 2022-23 & 2023-24. Dr Vinod K. Singhania authors it with the following noteworthy features:
- [Focused Analysis] without resorting to paraphrasing of sections and legal jargons, on the following:
o [Amendments made by the Finance Bill, 2022] are duly incorporated in respective Chapters of the Reckoner and are appropriately highlighted
o [Comprehensive Analysis of Amendments with Illustration] are given separately in Referencer 2: Amendments at a glance
§ Complex provisions (such as taxation of Virtual Digital Assets, Updated Return, etc.) have been explained by way of case studies
o [Analysis of all provisions of the Income-tax Act] along with relevant Rules, Judicial Pronouncements, Circulars and Notifications - [Faceless Tax Proceedings] provides the summary of all the legal provisions
- [Analysis on Alternative Tax Regime] along with Break-even Tables
- [Tabular Presentation] of all key provisions of the Income-tax Act
- [Computation of Taxes] on various slabs of income
- [Ready Referencer] for tax rates, TDS rates, TCS rates, due dates, etc.
- [Zero Error] Follows the six-sigma approach to achieve the benchmark of \'zero error\'
Contents of this book are as follows:- Part A – Study of Direct Taxes
o Tax rates for the assessment years 2022-23 and 2023-24
o Amendments at a glance
o Alternative tax regime
o Income Computation and Disclosure Standards
o Tax rates for the last ten assessment years
o Gold and silver rates for the current year, last ten assessment years and on April 1, 1981/April 1, 2001
o Tax savings schemes at a glance
o Rates of depreciation
§ Under the Income-tax Act
(i) For the assessment years 2006-07 onwards
(ii) For power generating units from the assessment year 1998-99
§ Under the Companies Act, 2013
o Deductions and allowances under the Income-tax Act
o Provisions of sections 44D, 44DA and 115A in brief
o Cost Inflation Index
o Interest on National Savings Scheme
o Computation of income and tax under sections 115A, 115AB, 115AC, 115AD, 115BBA and 115D
o Withholding tax rates
o Period of limitation under Income-tax Act
o Time-limit for issue of notice during 2022-23 under section 148
o Provisions of Sections 54, 54B, 54D, 54EC, 54F, 54GA and 54H
o New faceless proceedings regime
o Dates with direct taxes
o Terminology
o Income from \'Salaries\'
o Income from house property
o Profits and gains of business or profession
o Capital gains
o Income from other sources
o Clubbing of income
o Set-off of losses
o Exemptions and deductions
o Deductions from tax liability
o Agriculture income
o Return of income
o Penalty
o Interest
o Advance payment of tax
o Deduction or collection of tax at source
o How to compute tax liability
o Tax incidence on trusts
o Business trust
o Alternative Investment Funds
o Special procedure for assessment of search cases
o Tax clearance certificate
o Tonnage tax
o Securities transaction tax
o Restrictions on cash transactions
o Banking cash transaction tax
o Equalisation Levy - Part B – Tax Tables | A.Y. 2022-23 & 2023-24
o Individuals, HUFs and AOPs
o Firms
o Domestic companies
o Foreign companies
o Co-operative societies
o Tax deduction at source - Part C – Market Quotations
o Gold and Silver - Part D – Tax Tables of Past Six Years (Assessment Years 2016-17 to 2021-22)
o Individuals, HUFs and AOPs
Specifications
ISBN-13
9789356226821
ISBN-10
9356226821
Cover Type
Paperback
Language
English
Author
Vinod K. Singhania
Publisher
Taxmann Publications Pvt. Ltd.
Country
India