Taxmann Master Guide To Income Tax Act Edition April 2023
Taxmann Master Guide To Income Tax Act Edition April 2023
Taxmann’s Master Guide to Income Tax Act, provides a section-wise commentary on the Finance Act 2023 along-with ready-referencer for all-important procedural aspects, analysis of all statutory and judicial changes in the Income-tax Act.
Description
Taxmann Master Guide To Income Tax Act Edition April 2023
Taxmann Master Guide To Income Tax Act Edition April 2023
Taxmann’s Master Guide to Income Tax Act, is a unique book that provides the following:
- Section-wise commentary on the Finance Act 2023
- Ready-referencer for all-important procedural aspects of the Income-tax Act.
- Analysis of all statutory and judicial changes in the Income-tax Act
The Present Publication is the 33rd Edition, amended by the Finance Act 2023 & the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2023. This book is authored by Pradeep S. Shah & Rajesh S. Kadakia, with the following noteworthy features:
[Division 1 | Commentary]: Section-wise commentary on changes made by the Finance Act, 2023
- Definitions
- Taxation of Unit Linked Insurance Policy (ULIPs)
- Tax Incentive for Units Located in International Financial Services Centre (IFSC)
- Exemptions
- Taxation of Charitable Trusts
- Business Income
- Capital Gains
- Carry Forward of Losses
- Deductions
- Return and Assessment of Income
- TDS
- Discontinuation of Income-tax Settlement Commission
- Constitution of Dispute Resolution Committee (Section 245MA)
- Board for Advance Rulings (Chapter XIX-B)
- Miscellaneous
[Division 2 | Income Tax Practice Manual]:
- Tabular presentation of all key provisions of the Act, i.e.:
- Tax-Free Incomes
- Deductions & Allowances
- Periods of Limitation
- Penalties
- Offences and Prosecutions
- Analysis of all procedural aspects of the Act, i.e.:
- 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 3 | Gist of all Circulars, Clarifications & Notifications (1961 – February 2021)] with Section & Alphabetical key for easy navigation
[Division 4 | Digest of all Landmark Rulings (1922 – February 2021)] with Section & Alphabetical keys for easy navigation
Additional information
| Weight | 1.9 kg |
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