Taxmann’s Master Guide to Income Tax Act with Commentary on Finance Act 2021 by Pradeep S Shah & Rajesh S Kadakia Edition 2021

1,561.00 2,295.00

Taxmann’s Master Guide to Income Tax Act, provides a section-wise commentary on the Finance Act 2021 along-with ready-referencer for all-important procedural aspects, analysis of all statutory and judicial changes in the Income-tax Act.

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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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