Taxmann’s Master Guide to Income Tax Act, provides a section-wise commentary on the Finance Act 2022 along-with ready-referencer for all-important procedural aspects, analysis of all statutory and judicial changes in the Income-tax Act.
Taxmann’s Master Guide to Income Tax Act with Commentary on Finance Act 2022 by Pradeep S Shah & Rajesh S Kadakia Edition 2022
Taxmann’s Master Guide to Income Tax Act with Commentary on Finance Act 2022 by Pradeep S Shah & Rajesh S Kadakia Edition 2022
Taxmann’s Master Guide to Income Tax Act, is a unique book that provides the following:
Section-wise commentary on the Finance Act 2021
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 31st Edition, amended by the Finance Act 2021 & the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. 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, 2021
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
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