Taxmann’s ‘Essentials Combo’ | Direct Taxes | Income Tax Act, Income Tax Rules & Direct Taxes Ready Reckoner | Set of 3 Books | 2021 Edition
These books, authored by Taxmann's Editorial Board & Dr Vinod K. Singhania, are a COMBO for the following books on Direct Tax Laws:
Taxmann's Income Tax Act | 67th Edition | 2022
Taxmann's Income Tax Rules | 59th Edition | 2022
Taxmann's Direct Taxes Ready Reckoner | 46th Edition | A.Y. 2022-23 & 2023-24
The key features of these books are as follows:
Taxmann's Income Tax Act
This book covers the Amended, Updated & Annotated text of the Income-tax Act, Finance Act 2022 & Taxation Laws (Amendment) Act, 2021.
The Present Publication is the 67th Edition and amended by the Finance Act 2022 & the Taxation Laws (Amendment) Act, 2021. This book is authored by Taxmann's Editorial Board, with the following noteworthy features:
[Coverage] of this book includes:
Division One – Income-tax Act, 1961
Arrangement of Sections
Text of the Income-tax Act, 1961 as amended by the Finance Act, 2022 and Taxation Laws (Amendment) Act, 2021
Appendix: Text of provisions of Allied Acts/Circulars/Regulations referred to in Income-tax Act
Validation Provisions
Subject Index
Division Two – Finance Act, 2022 and Taxation Laws (Amendment) Act, 2021
[Annotations] under each section shows:
Relevant Rules & Forms
Relevant Circulars & Notifications
Date of enforcement of provisions
Allied Laws referred to in the section
[Legislative History of Amendments] since 1961
Comprehensive Table of Contents
[Quick Navigation] Relevant section numbers are printed in folios for quick navigation
[Bestseller Series] Taxmann's series of bestseller books for more than five decades
[Zero Error] Follows the six-sigma approach to achieve the benchmark of 'Zero Error'
Taxmann's Income Tax Rules
This book covers the Amended, Updated & Annotated text of the Income-tax Rules and 20+ Allied Rules.
The Present Publication is the 59th Edition & updated till the Income Tax (Fifth Amendment) Rules 2022, authored by Taxmann's Editorial Board, with the following noteworthy features:
[Coverage] of this book includes:
All Rules and Schemes, which are either notified under the Income-tax Act or referred to in different provisions of the Income-tax Act, are covered
o Return Forms for A.Y. 2022-23
Contains 23 divisions covering all Rules relevant under the Income-tax Act, i.e.,
Income-tax Rules
ICDS
Faceless Assessment, Appeal & Penalty Scheme with Directions
STT, CTT & EL, etc.
[Action Points for Forms] All Forms carry Action Points that explain the Relevant Provisions and Process of Filing
[Quick Identification for Redundant & e-Forms]
[Bestseller Series] Taxmann's series of Bestseller Books for more than Five Decades
[Zero Error] Follows the Six Sigma Approach to achieve the benchmark of 'Zero Error'
Taxmann's Direct Taxes Ready Reckoner
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 a 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'