Taxmann Direct Taxes Ready Reckoner by Vinod K Singhania
Original price was: ₹1,850.00.₹1,258.00Current price is: ₹1,258.00.
Taxmann’s Direct Taxes Ready Reckoner by Vinod K Singhania –
46th Edition March 2022 (A.Y. 2022-23 & 2023-24). Best-selling illustrative commentary on all provisions of the Income-tax Act for 40+ years with focused analysis for A.Y. 2022-23 & 2023-24. This book is amended by the Finance Bill 2022, and it also covers alternative tax regime, break-even tables & faceless tax proceedings, etc.
Taxmann Direct Taxes Ready Reckoner by Vinod K Singhania – 46th Edition March 2022 (AY 2022-23 & 2023-24)
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:
- [Focused Analysis] without resorting to paraphrasing of sections and legal jargons, on the following:
- [Amendments made by the Finance Bill, 2022] are duly incorporated in respective Chapters of the Reckoner and are appropriately highlighted
- [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
- [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
- Tax rates for the assessment years 2022-23 and 2023-24
- Amendments at a glance
- Alternative tax regime
- Income Computation and Disclosure Standards
- Tax rates for the last ten assessment years
- Gold and silver rates for the current year, last ten assessment years and on April 1, 1981/April 1, 2001
- Tax savings schemes at a glance
- Rates of depreciation
- Under the Income-tax Act
- For the assessment years 2006-07 onwards
- For power generating units from the assessment year 1998-99
- Under the Companies Act, 2013
- Under the Income-tax Act
- Deductions and allowances under the Income-tax Act
- Provisions of sections 44D, 44DA and 115A in brief
- Cost Inflation Index
- Interest on National Savings Scheme
- Computation of income and tax under sections 115A, 115AB, 115AC, 115AD, 115BBA and 115D
- Withholding tax rates
- Period of limitation under Income-tax Act
- Time-limit for the issue of notice during 2022-23 under section 148
- Provisions of Sections 54, 54B, 54D, 54EC, 54F, 54GA and 54H
- New faceless proceedings regime
- Dates with direct taxes
- Terminology
- Income from ‘Salaries’
- Income from house property
- Profits and gains of business or profession
- Capital gains
- Income from other sources
- Clubbing of income
- Set-off of losses
- Exemptions and deductions
- Deductions from tax liability
- Agriculture income
- Return of income
- Penalty
- Interest
- Advance payment of tax
- Deduction or collection of tax at source
- How to compute tax liability
- Tax incidence on trusts
- Business trust
- Alternative Investment Funds
- Special procedure for assessment of search cases
- Tax clearance certificate
- Tonnage tax
- Securities transaction tax
- Restrictions on cash transactions
- Banking cash transaction tax
- Equalisation Levy
- Part B – Tax Tables | A.Y. 2022-23 & 2023-24
- Individuals, HUFs and AOPs
- Firms
- Domestic companies
- Foreign companies
- Co-operative societies
- Tax deduction at source
- Part C – Market Quotations
- Gold and Silver
- Part D – Tax Tables of Past Six Years (Assessment Years 2016-17 to 2021-22)
- Individuals, HUFs and AOPs
Details :
- Publisher : Taxmann
- Author : Vinod K Singhania
- Edition : 46th Edition March 2022 (A.Y. 2022-23 & 2023-24)
- ISBN-13 : 9789356220782
- ISBN-10 : 9789356220782
- Language : English
- Binding : Paperback
Reviews
There are no reviews yet.