Taxmann's Direct Taxes Manual (3 Vols.) – The definitive, all-encompassing compendium for direct taxation providing unmatched accuracy and comprehensive coverage PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Taxmann's Direct Taxes Manual (3 Vols.) – The definitive, all-encompassing compendium for direct taxation providing unmatched accuracy and comprehensive coverage PDF full book. Access full book title Taxmann's Direct Taxes Manual (3 Vols.) – The definitive, all-encompassing compendium for direct taxation providing unmatched accuracy and comprehensive coverage by Taxmann. Download full books in PDF and EPUB format.
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN: 9357789332
Category : Law
Languages : en
Pages : 30
Get Book Here
Book Description
The Direct Taxes Manual is acknowledged as the benchmark for excellence in direct taxation, setting the highest standards for accuracy, depth, and comprehensive coverage. This manual has been the preferred publication for tax professionals, legal practitioners, and revenue officers across India for over fifty years. Its reputation as the most authoritative guide in direct taxation is built on Taxmann's unwavering commitment to delivering precision and clarity in every edition. Celebrated for its systematic approach, the manual provides a structured and in-depth understanding of direct tax laws. What distinguishes the Direct Taxes Manual is its exhaustive and up-to-date content, unmatched in scope and reliability. This three-volume set is designed to be a one-stop resource, providing an all-encompassing compilation of: • Acts • Rules • Landmark Rulings • Direct Taxes Law Lexicon • Circulars, Clarifications & Notifications • Schemes • Return Forms • Other Rules/Schemes This book incorporates all the changes made by the following: • Volume One | Acts – Amended by the Finance Act, 2024 and Finance (No. 2) Act, 2024 • Volume Two | Rules – Incorporating all Available Amendments Notified up to Income Tax (Sixth Amendment) Rules, 2024 and Return Forms for A.Y. 2024-25 • Volume Three | Landmark Rulings, Direct Taxes Law Lexicon, Circulars, Clarifications & Notifications, Schemes – Amended up to July 2024 The Present Publication is the 54th Edition, edited by Taxmann's Editorial Board, with the following volume-wise noteworthy features: • Volume One | Acts o [Detailed Annotations and Practical Tools] Each section is accompanied by extensive annotations that provide: § Relevant Rules & Forms applicable to that section § Key Circulars & Notifications issued by the government, which are essential for interpretation and application § Dates of Enforcement for specific provisions, enabling readers to understand the chronological application of the law § Cross-references to Allied Laws, which are crucial for a holistic understanding of the legal context in which the Income-tax Act operates o [Historical Context and Legislative Evolution] The book includes a detailed history of amendments to the Income-tax Act since 1961, providing insights into the evolution of the Income-tax Act. This feature helps understand the legislative intent and historical developments behind current provisions o [User-Friendly Design and Accessibility] The book is designed with user convenience in mind. Section numbers are prominently printed in folios, enabling readers to navigate the text swiftly. The comprehensive Table of Contents further enhances the ease of access • Volume Two | Rules o [Comprehensive Guide to Amendments] In-depth coverage of all amendments made to the Income-tax Rules in 2023-2024 o [Coverage] Includes § Rules & Schemes which are either notified or referenced under the Income-tax Act, 1961 § ICDS & Faceless Schemes § STT, CTT & EL § Income-tax Return Forms for Assessment Year 2024-25 o [Practical Tools] § Action Points for Forms with clear explanations of relevant provisions and step-by-step filing processes for each form § Quick Identification of redundant forms and e-forms, enhancing filing efficiency • Volume Three | Landmark Rulings, Direct Taxes Law Lexicon, Circulars, Clarifications & Notifications, Schemes o [20+ Schemes] under the Income-tax Act are covered o [Words & Phrases] with: § Section Key & Alphabetical Index – Judicially defined terms are organized by section and alphabetically, providing quick access to precise legal interpretations o [Circulars & Notifications (1961 – June 2024)] Summaries of all significant government circulars and notifications, ensuring up-to-date awareness of regulatory practices o [Case Laws (1922 – June 2024)] A digest of landmark rulings by the Supreme Court and High Courts, highlighting key legal principles and their impact on the Income-tax Act
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN: 9357789332
Category : Law
Languages : en
Pages : 30
Get Book Here
Book Description
The Direct Taxes Manual is acknowledged as the benchmark for excellence in direct taxation, setting the highest standards for accuracy, depth, and comprehensive coverage. This manual has been the preferred publication for tax professionals, legal practitioners, and revenue officers across India for over fifty years. Its reputation as the most authoritative guide in direct taxation is built on Taxmann's unwavering commitment to delivering precision and clarity in every edition. Celebrated for its systematic approach, the manual provides a structured and in-depth understanding of direct tax laws. What distinguishes the Direct Taxes Manual is its exhaustive and up-to-date content, unmatched in scope and reliability. This three-volume set is designed to be a one-stop resource, providing an all-encompassing compilation of: • Acts • Rules • Landmark Rulings • Direct Taxes Law Lexicon • Circulars, Clarifications & Notifications • Schemes • Return Forms • Other Rules/Schemes This book incorporates all the changes made by the following: • Volume One | Acts – Amended by the Finance Act, 2024 and Finance (No. 2) Act, 2024 • Volume Two | Rules – Incorporating all Available Amendments Notified up to Income Tax (Sixth Amendment) Rules, 2024 and Return Forms for A.Y. 2024-25 • Volume Three | Landmark Rulings, Direct Taxes Law Lexicon, Circulars, Clarifications & Notifications, Schemes – Amended up to July 2024 The Present Publication is the 54th Edition, edited by Taxmann's Editorial Board, with the following volume-wise noteworthy features: • Volume One | Acts o [Detailed Annotations and Practical Tools] Each section is accompanied by extensive annotations that provide: § Relevant Rules & Forms applicable to that section § Key Circulars & Notifications issued by the government, which are essential for interpretation and application § Dates of Enforcement for specific provisions, enabling readers to understand the chronological application of the law § Cross-references to Allied Laws, which are crucial for a holistic understanding of the legal context in which the Income-tax Act operates o [Historical Context and Legislative Evolution] The book includes a detailed history of amendments to the Income-tax Act since 1961, providing insights into the evolution of the Income-tax Act. This feature helps understand the legislative intent and historical developments behind current provisions o [User-Friendly Design and Accessibility] The book is designed with user convenience in mind. Section numbers are prominently printed in folios, enabling readers to navigate the text swiftly. The comprehensive Table of Contents further enhances the ease of access • Volume Two | Rules o [Comprehensive Guide to Amendments] In-depth coverage of all amendments made to the Income-tax Rules in 2023-2024 o [Coverage] Includes § Rules & Schemes which are either notified or referenced under the Income-tax Act, 1961 § ICDS & Faceless Schemes § STT, CTT & EL § Income-tax Return Forms for Assessment Year 2024-25 o [Practical Tools] § Action Points for Forms with clear explanations of relevant provisions and step-by-step filing processes for each form § Quick Identification of redundant forms and e-forms, enhancing filing efficiency • Volume Three | Landmark Rulings, Direct Taxes Law Lexicon, Circulars, Clarifications & Notifications, Schemes o [20+ Schemes] under the Income-tax Act are covered o [Words & Phrases] with: § Section Key & Alphabetical Index – Judicially defined terms are organized by section and alphabetically, providing quick access to precise legal interpretations o [Circulars & Notifications (1961 – June 2024)] Summaries of all significant government circulars and notifications, ensuring up-to-date awareness of regulatory practices o [Case Laws (1922 – June 2024)] A digest of landmark rulings by the Supreme Court and High Courts, highlighting key legal principles and their impact on the Income-tax Act
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN: 9364552229
Category : Law
Languages : en
Pages : 17
Get Book Here
Book Description
Income Tax Act – Special Edition has been widely recognised as the most authoritative content for tax professionals, legal practitioners, academicians, and anyone engaged in applying and interpreting the Income-tax Act, 1961. In its 69th Edition, the Present Publication upholds its tradition of unmatched accuracy and reliability. It is updated to incorporate the latest amendments introduced by the Finance Act, 2024 and the Finance (No. 2) Act, 2024. The key enhancements in the 'Special Edition' include: • Multi-Colour Text for Enhanced Navigation o Designed to optimise the reading experience, the colour-coded text aids in quicker identification of sections, amendments, and relevant provisions, ensuring seamless access to information A glimpse of the recent changes include: • New Sections Introduced o Section 44BBC – A new presumptive taxation scheme for non-residents operating cruise ships, simplifying tax compliance for this sector o Section 194T – Partnership firms are now required to deduct tax at source on sums paid or payable to their partners, ensuring transparency o Section 271GC – Imposes penalties on non-resident assessee with Liaison Offices (LO) in India for non-compliance in furnishing the annual statement in Form No. 49C • Key Amendments to Existing Provisions o Section 2(42A) – Amended to prescribe only two holding periods for determining the nature of capital assets o Section 48 – Revised to eliminate the availability of indexation benefits for long-term capital assets o Sections 111A, 112, and 112A – Updated to adjust the tax rates applicable to capital gains o Section 50AA – Expanded to include unlisted bonds and debentures within its scope o Section 47(iii) – Substituted to classify the transfer of a capital asset by any person other than an Individual or HUF under a gift, will, or irrevocable trust as a taxable transfer o Section 2(22)(f) – Now treats sums received by shareholders during a share buyback as deemed dividends o Section 10(23C) and Section 12AB – The approval-based exemption under Section 10(23C) has been merged with the registration-based exemption under Section 12AB o Standard Deduction – Increased from Rs. 50,000 to Rs. 75,000 under the new tax regime o Chapter XIV-B (Sections 158B to 158BH) – Substituted to establish a new framework for block assessments in cases of search and requisition conducted on or after September 1, 2024 This book is authored and edited by Taxmann's Editorial Board, continuing its legacy as a cornerstone in Direct Tax, with the following noteworthy features: • Comprehensive Coverage o Division One – Income-tax Act, 1961 § The text is thoroughly updated and annotated, reflecting all amendments made by the Finance Act, 2024 and Finance (No. 2) Act, 2024 § Appendix – Includes a detailed list and text of provisions from Allied Acts, Circulars, and Regulations that are referred to within the Income-tax Act, providing a cross-referential understanding of the legal framework § Validation Provisions – Key provisions that validate the applicability of certain sections § Subject Index – A well-structured index that allows for quick and easy location of relevant sections and topics. o Division Two – Finance Act 2024 and Finance (No. 2) Act 2024 § Text of the Finance Act, 2024 and Finance (No. 2) Act, 2024 o Division Three – Securities Transaction Tax § Text of the Securities Transaction Tax o Division Four – Commodities Transaction Tax § Text of the Commodities Transaction Tax o Division Five – Equalisation Levy § Text of the Equalisation Levy along with the relevant Notification under Section 164 of the Finance Act, 2016 • Detailed Annotations and Practical Tools o Each section is accompanied by extensive annotations that provide: § Relevant Rules & Forms applicable to that section § Key Circulars & Notifications issued by the government, which are essential for interpretation and application § Dates of Enforcement for specific provisions, enabling readers to understand the chronological application of the law § Cross-references to Allied Laws, which are crucial for a holistic understanding of the legal context in which the Income-tax Act operates • Historical Context and Legislative Evolution o Legislative History § The book includes a detailed history of amendments to the Income-tax Act since 1961, providing insights into the evolution of the Income-tax Act. This feature is particularly useful for legal professionals and researchers who seek to understand the legislative intent and historical developments behind current provisions • User-Friendly Design and Accessibility o Quick Navigation Features § The book is designed with user convenience in mind. Section numbers are prominently printed in folios, enabling readers to navigate the text swiftly. The comprehensive Table of Contents further enhances the ease of access o Bestseller Legacy § As part of Taxmann's renowned series of bestseller publications, this book continues a legacy of over five decades, trusted by generations of tax professionals and students for its accuracy and reliability o Six Sigma Quality Assurance § Adhering to the Six Sigma methodology, the book is reviewed to achieve the highest benchmark of 'Zero Error,' making it one of the most reliable references in the field of Direct Taxes
Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1364
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : India
Languages : en
Pages : 1228
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : India
Languages : en
Pages : 632
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : Business
Languages : en
Pages : 1258
Get Book Here
Book Description
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN: 9364555554
Category : Law
Languages : en
Pages : 25
Get Book Here
Book Description
Master Guide to Income Tax Act is an authoritative and comprehensive resource that is a benchmark in its field. This publication provides an in-depth analysis of the amendments to the Income-tax Act by the Finance (No. 2) Act, 2024, showcasing Taxmann's unparalleled expertise and commitment to precision. What sets this book apart is its unique market position—virtually unmatched due to the timely, detailed analysis only Taxmann can provide. The book is divided into four key sections, which are as follows: • Section-wise Commentary on the Finance (No. 2) Act, 2024 – A detailed analysis of the latest amendments and their practical implications • Income Tax Practice Manual – Serves as a practical guide for tax practitioners, offering step-by-step guidance on TDS, TCS, return filing, and assessment procedures • Gist of Circulars and Notifications – Organised section-wise, this feature allows practitioners to locate up-to-date circulars and notifications easily • Digest of Landmark Rulings – A section-wise summary of vital judicial decisions that have shaped the interpretation of the Income-tax Act, offering a concise understanding of critical rulings This book is essential for tax professionals, legal practitioners, chartered accountants, financial consultants, academicians, and students. It is helpful for anyone involved in tax planning, compliance, litigation, or academic study, providing a thorough understanding of the Income-tax Act. The Present Publication is the 34th Edition, authored by Taxmann's Editorial Board, and provides comprehensive, division-wise coverage with the following key features: • Division One | Section-wise Commentary on the Finance (No. 2) Act, 2024 o This division is the book's cornerstone, featuring over 300 pages of detailed amendment analysis. It covers: § Capital Gains – In-depth analysis of changes in the holding period for capital assets, indexation benefits, and tax rates for long-term and short-term capital gains. It also covers amendments to the taxation of unlisted bonds, debentures, and gifts § Taxation of Buyback of Shares – Detailed examination of amendments affecting the buyback of shares and TDS on deemed dividends arising from the buyback § Taxation of Charitable and Religious Trusts – Comprehensive analysis of shifts from approval-based to registration-based exemptions and powers given to tax authorities to condone delays in filing an application for registration § Income and Tax Computation – Analysis of amendments affecting standard deductions, changes in the new tax regime, and impacts on salary income § Business Income – Analysis of changes affecting the profits and gains from business or profession, including presumptive taxation schemes for cruise ships and amendments affecting Arm's Length Price determinations § Deductions and Exemptions – Analysis of changes in deductions under Section 80CCD for contributions to pension schemes, expanded definitions of specified funds, and exemptions for entities in IFSC § Returns & Assessment – Detailed discussion of amendments to reassessment procedures and block assessments § TDS/TCS – Overview of changes in provisions relating to TDS/TCS, including rationalisation of rates and new provision for claiming TCS credit under Section 192 § Penalties and Prosecution – Explanation of new penalties for non-compliance, changes in limitation periods for imposing penalties, and decriminalisation of some offences § Miscellaneous – Coverage of miscellaneous amendments, including the abolition of the 'Angel Tax' and changes to Aadhaar requirements for tax filing o The key features are as follows: § [Comprehensive Commentary] The section-wise commentary includes a detailed examination of every change made by the Finance (No. 2) Act, 2024, focusing on the following: ■ Pre-amendment Position ■ Impact of Amendments ■ Date of Applicability § [Supporting Materials] The analysis is enriched with supporting case laws, circulars, notifications, etc., providing a robust foundation for understanding the amendments § [Illustrative Approach] Illustrations and case studies are used to explain complex amendments, making it easier for readers to grasp the implications § [Gaps and Opinions] The authors not only explain the amendments but also identify potential gaps and provide reasoned opinions on possible outcomes § [Structured Overview] Each chapter begins with a concise summary of the amendments or new sections, supported by cross-referenced discussions for easy navigation. • Division Two | Income Tax Practice Manual o This division is a practical guide, providing step-by-step guidance on compliance and procedural requirements. It covers the essential aspects of tax practice, including: § Deduction and Collection of Tax at Source – Comprehensive guide on TDS/TCS provisions, procedural aspects, and practical insights for compliance § Return of Income – Comprehensive analysis of all provisions relating to filing returns by various taxpayer categories § Assessment/Reassessment – Detailed procedures and timelines for assessments and reassessments, ensuring accurate and timely compliance • Division Three | Gist of Circulars, Clarifications & Notifications o From 1961 to June 2024, this division provides a concise summary of all relevant circulars, clarifications, and notifications. It is organised both section-wise and date-wise, ensuring quick and easy access to the necessary information • Division Four | Digest of Landmark Rulings o This division compiles landmark rulings from 1922 to June 2024, organised section-wise and date-wise. It provides insights into judicial interpretations that have significantly influenced the application of the Income-tax Act
Author: George Koshi
Publisher:
ISBN: 9788171942824
Category : Income tax
Languages : en
Pages :
Get Book Here
Book Description
Author: Steve Edge
Publisher:
ISBN: 9781804491782
Category :
Languages : en
Pages : 0
Get Book Here
Book Description
Author: Thomas Piketty
Publisher: Harvard University Press
ISBN: 0674979850
Category : Business & Economics
Languages : en
Pages : 817
Get Book Here
Book Description
What are the grand dynamics that drive the accumulation and distribution of capital? Questions about the long-term evolution of inequality, the concentration of wealth, and the prospects for economic growth lie at the heart of political economy. But satisfactory answers have been hard to find for lack of adequate data and clear guiding theories. In this work the author analyzes a unique collection of data from twenty countries, ranging as far back as the eighteenth century, to uncover key economic and social patterns. His findings transform debate and set the agenda for the next generation of thought about wealth and inequality. He shows that modern economic growth and the diffusion of knowledge have allowed us to avoid inequalities on the apocalyptic scale predicted by Karl Marx. But we have not modified the deep structures of capital and inequality as much as we thought in the optimistic decades following World War II. The main driver of inequality--the tendency of returns on capital to exceed the rate of economic growth--today threatens to generate extreme inequalities that stir discontent and undermine democratic values if political action is not taken. But economic trends are not acts of God. Political action has curbed dangerous inequalities in the past, the author says, and may do so again. This original work reorients our understanding of economic history and confronts us with sobering lessons for today.
