Direct Taxes Law & Practice – Professional Edition
Taxmann's flagship publication on Direct Taxes has been the 'go-to-guide' for Students & Professional Practitioners for over 40 years. This book aims to make the reader understand the Law and develop the ability to apply the Law. In other words, this book aims at providing the reader with the following:
Acquire familiarity with the direct tax provisions
Awareness of the direct tax provisions
The nature and scope of the direct tax provisions
Up-to-date knowledge of how different courts of Law have interpreted a statutory provision on different occasions
This book is written in simple language, explaining the provision of the Law in a step-by-step &- to-the-point manner – with the help of suitable illustrations, without resorting to paraphrasing of sections and legal jargon.
This book will be helpful for students appearing in CA, CS, ICWA, M.Com., LL.B., and MBA examinations. It will also be helpful for those appearing in the income-tax departmental examination.
The Present Publication is the 68th Edition for A.Y. 2023-24 (amended up to 1st January 2023), authored by Dr Vinod K. Singhania & Dr Kapil Singhania. The noteworthy features of this book are as follows:
[Self-Learning/Practice Book] Features learn-yourself-technique enabling students to learn & apply the Law faster
[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
[Well-Thought-Out-Original-Problems] Each para starts with analytical discussions supported by 600+ 'well-thought-out-original-problems'. A unique style of illustrating all complex provisions has been adopted. Hints are also given wherever tax planning can be resorted to
[Most Amended] Latest Circulars, Notifications, Amendments & Case Laws (up to 1st January 2023) are included in all discussions. All recent citations of Court Rulings, Circulars and Notifications have been highlighted
[Past Exam Questions with Answers] Question set for CA (Final) examination and answers from May 2012 to May 2022
[Follows Six-Sigma Approach] to achieve the benchmark of 'Zero-Error'
| Chapter No | Chapter name |
|---|---|
| Chapter 1 | Basic Concepts |
| Chapter 2 | Residential Status and Tax Incidence |
| Chapter 3 | Incomes Exempt from Tax Salaries |
| Chapter 4 | Income from House Property |
| Chapter 5 | Residential Status and Tax Incidence |
| Chapter 6 | Capital Gains |
| Chapter 7 | Income from Other Sources |
| Chapter 8 | Income of Other Persons Included in Assesse’s Total Income |
| Chapter 9 | Set-off and Carry Forward of Losses |
| Chapter 10 | Deductions from Gross Total Income and Tax Liability |
| Chapter 11 | Agriculture Income Typical Problems on Assessment of Individuals |
| Chapter 12 | Tax Treatment of Hindu Undivided Families |
| Chapter 13 | Special Provisions Governing Assessment of Firms and Associations of Persons |
| Chapter 14 | Taxation of Companies |
| Chapter 15 | Assessment of Co-operative Societies |
| Chapter 16 | Assessment of Charitable and Other Trusts Advance |
| Chapter 17 | Return of Income and Assessment |
| Chapter 18 | Penalties and Prosecution |
| Chapter 19 | Payment of Tax |
| Chapter 20 | Interest |
| Chapter 21 | Tax Deduction or Collection at Source |
| Chapter 22 | Refund of Excess Payment |
| Chapter 23 | Appeals and Revisions |
| Chapter 24 | Income-tax Authorities |
| Chapter 25 | Settlement Commission and Dispute Resolution Committee |
| Chapter 26 | Special Measures in Respect of Transaction with Persons Located in Notified Jurisdictional Area |
| Chapter 27 | General Anti-Avoidance Rule |
| Chapter 28 | Advance Ruling |
| Chapter 30 | Search, Seizure and Assessment |
| Chapter 31 | Transfer Pricing |
| Chapter 32 | Business Restructuring |
| Chapter 33 | Alternative Tax Regime |
| Chapter 34 | Tax Planning |
| Chapter 35 | Miscellaneous |
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