Taxmann Commentary Combo for Direct Tax Laws (Master Guide to Income Tax Act & Rules and Direct Taxes Law and Practice) (Set of 3 Books) By Vinod K. Singhania , Taxmann Edition April 2023

Taxmann Combo for Direct Taxes By Vinod K. Singhania

Taxmann Combo for Direct Taxes By Vinod K. Singhania

These books, authored by Taxmann’s Editorial Board, Dr Vinod K. Singhania & Dr Kapil Singhania, are a COMBO for the following books on Direct Tax Laws:

• Taxmann’s Master Guide to Income Tax Act | 33^rd Edition | 2023
• Taxmann’s Master Guide to Income Tax Rules | 30^th Edition | 2023
• Taxmann’s Direct Taxes Law & Practice | Professional Edition | AYs 2023-24 & 2024-25

The key features of these books are as follows:

Taxmann’s Master Guide to Income Tax Act

This is a unique book that covers the following:

• [Section-wise Commentary] on the Finance Act 2023
• [Ready-referencer for All-important Procedural Aspects] of the Income-tax Act
• [Gist of All Circulars and Notifications] Section-wise, which are still in force
• [Digest of Landmark Rulings] are given Section-wise

The Present Publication is the 33^rd Edition and has been amended by the Finance Act 2023. This book is authored by Taxmann’s Editorial team, with the following coverage:

[Division One]

• Section-wise commentary on the Finance Act, 2023
• Tax on Winning from Online Games
• Taxation of Life Insurance Policies
• Taxation of Charitable and Religious Trusts
• Agniveer Scheme
• Business Income
• Capital Gains
• Other Income
• Deductions and Exemptions
• New Tax Schemes
• TDS/TCS
• Assessment and Refunds
• Penalties and Prosecution
• Appeals and Dispute Resolution
• Transfer Pricing

[Division Two]

• Income Tax Practice Manual
• Deduction of tax at source
• Collection of tax at source
• Return of Income
• Assessment/Reassessment
• Rectification of mistakes
• Payment of tax/interest & refund of taxes
• PAN & Aadhaar
• Statements of Finance Transactions (SFT)
• Advance Tax
• Interest and Fees
• Refunds
• Faceless Proceedings

[Division Three]

• The Gist of all Circulars, Clarifications & Notifications
• From 1961 – February 2023, with Section & Alphabetical key for easy navigation

[Division Four]

• Digest of all Landmark Rulings
• From 1922 – February 2023, with Section & Alphabetical keys for easy navigation

Taxmann’s Master Guide to Income Tax Rules

This book provides an in-depth Rule-wise commentary on the Income-tax Rules 1962.

The Present Publication is the 30^th Edition and incorporates all amendments till the Income-tax (Third Amendment) Rules, 2023. This book is authored by Taxmann’s Editorial Board with the following noteworthy features:

• [Detailed Analysis] on every Rule of Income-tax Rules 1962
• [Statutory Background of the Section] that helps you understand the enabling provisions, compliances required and the legislatures’ intent behind the law
• [Case Laws] are included within the text to aid the interpretation of the law further
• [Simplified Language] to explain each provision of the Income-tax Rules
• [Illustrations] to quickly understand the complexities of the Rule
• [Gist of All Circulars and Notifications] issued by the Department in each Rule, which are in force
• [Income-tax Compliances] to be done in each Rule

Taxmann’s Direct Taxes Law & Practice | Professional Edition

Taxmann’s flagship commentary on Direct Taxes has been the most trusted & bestselling commentary for experienced practitioners for over twenty years. It aims at not only making the reader understand the law but also helping them develop the ability to apply it. In other words, this book aims at providing the reader with the following:

• Acquire familiarity with the various direct tax provisions
• Awareness of direct tax provisions
• The nature and scope of direct tax provisions
• Up-to-date knowledge of how different courts of law have interpreted a statutory provision on different occasions

The Present Publication is the Latest Edition for Assessment Years 2023-24 & 2024-25, authored by Dr Vinod K. Singhania & Dr Kapil Singhania, incorporating all the amendments made by the Finance Act 2023.

The salient features of this book are as follows:

• [Thoroughly Revised] to make the text more reader-friendly
• [Lucid & To-The-Point Explanations] which have been arranged in paras & sub-paras with distinct numbers to make the practitioners more efficient in their work
• [Theoretical Discussions Supplemented by Unique 600+ Illustrations] covering an exhaustive range of issues with reference to the latest Case Laws
• [Tax Planning] Hints are given wherever tax planning can be resorted to
• [Coverage of Statutory & Judicial Precedents]
• In-depth analysis of all provisions of the Income-tax Act with relevant Rules, Judicial Pronouncements, Circulars and Notifications
• Frequently asked questions for complex provisions
• Gist of relevant Circulars and Notifications issued from January 2023 to February 2023
• Digest of all Landmark Rulings by the Apex Court, High Courts, and Tribunals from 2015 to February 2023
• [Bestseller Series] Taxmann’s Bestseller Book for more than twenty years
• [Zero Error] Follows the Six Sigma Approach to achieve the Benchmark of ‘Zero Error’

About the author

Dr Vinod K. Singhania got his PhD from the Delhi School of Economics in 1976. His field of special interest includes all facets of corporate legislation and corporate economics, especially tax laws.

Associated in different capacities with several professional institutes and business houses in India and abroad, Dr Singhania has authored many popular books and software published by Taxmann.

He has to his credit more than 300 research articles that have appeared in leading journals. He has been a resource person in over 800 seminars in India and abroad.

Dr Kapil Singhania, a Fellow of the Institute of Chartered Accountants of India and belonging to the alumni of Shri Ram College of Commerce, has completed his research work, for which he was awarded a PhD in 2003. His fields of involvement in research work in the form of articles in various reputed journals and analytical studies span from corporate laws to direct and indirect taxation.

He has authored various acclaimed books on direct and indirect taxes published by Taxmann. Dr Singhania is providing tax consultancy to several business organizations, which include multinational and public sector companies.