Taxmann’s Direct Taxes Law & Practice (Professional Edition) As Amended by Finance Act 2021 by VINOD K. SINGHANIA & KAPIL SINGHANIA Edition 2021


Taxmann’s Direct Taxes Law & Practice ( Professional Edition ) As Amended by Finance Act 2021 by VINOD K. SINGHANIA & KAPIL SINGHANIA Edition 2021

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Taxmann Direct Taxes Law & Practice Professional Dr Vinod K Singhania

Taxmann’s flagship commentary on Direct Taxes, has been the most trusted & bestselling commentary for experienced practitioners, for more than 20 years now. This book aims at not only making the reader understand the law, but also helps the reader develop the ability to apply the law. In other words, this books aims at providing the reader the following:

  • Acquire a familiarity with the various direct tax provisions
  • Awareness of direct tax provisions
  • The nature and scope of direct tax provisions
  • Up-to-date knowledge of how a statutory provision has been interpreted by different courts of law, on different occasions

The Present Publication is the Latest Edition for Assessment Years 2021-22 & 2022-23), authored by Dr. Vinod K. Singhania & Dr. Kapil Singhania, incorporating all the amendments made by the following:

  • The Finance Act, 2021
  • The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

The salient features of this book are as follows:

  • [Thoroughly Revised] with a view to making the book more reader-friendly
  • [Lucid & To-The-Point Explanations] which have been arranged in paras & sub-paras with distinct numbers, to make the practitioners more efficient in their work.
  • [Theoretical Discussions Supplemented by Unique 600+ Illustrations] covering an exhaustive range of issues with reference to the latest Case Laws
  • [Tax Planning] Hints are given, wherever tax planning can be resorted to

[Coverage of Statutory & Judicial Precedents]

  • In-depth analysis of all provisions of Income-tax Act with relevant Rules, Judicial Pronouncements, Circulars and Notifications
  • Frequently asked questions for complex provisions
  • Gist of all Circulars and Notifications which are in-force
  • Digest of all Landmark Rulings by the Apex court, High Courts, and Tribunals
  • [Bestseller Series] Taxmann’s Bestseller Book
  • [Zero Error] Follows the Six Sigma Approach to achieve the Benchmark of ‘Zero Error’

The detailed contents of the book are as follows:

  1. Basic Concepts
  2. Residential Status and Tax Incidence
  3. Incomes Exempt from Tax
  4. Salaries
  5. Income from House Property
  6. Profits and Gains of Business or Profession
  7. Capital Gains
  8. Income from Other Sources
  9. Income of Other Persons Included in Assesse’s Total Income
  10. Set-off and Carry Forward of Losses
  11. Deductions from Gross Total Income and Tax Liability
  12. Agriculture Income
  13. Typical Problems on Assessment of Individuals
  14. Tax Treatment of Hindu Undivided Families
  15. Special Provisions Governing Assessment of Firms and Associations of Persons
  16. Taxation of Companies
  17. Assessment of Co-operative Societies
  18. Assessment of Charitable and Other Trusts
  19. Return of Income and Assessment
  20. Penalties and Prosecution
  21. Advance Payment of Tax
  22. Interest
  23. Tax Deduction or Collection at Source
  24. Refund of Excess Payment
  25. Appeals and Revisions
  26. Income-tax Authorities
  27. Settlement Commission and Dispute Resolution Committee
  28. Special Measures in Respect of Transaction with Persons Located in Notified Jurisdictional Area
  29. General Anti-Avoidance Rule
  30. Advance Ruling
  31. Search, Seizure and Assessment
  32. Transfer Pricing
  33. Business Restructuring
  34. Alternative Tax Regime
  35. Tax Planning
  36. Miscellaneous

About the Author

Dr. Kapil Singhania, a Fellow of the Institute of Chartered Accountants of India and belonging to the alumni of Shri Ram College of Commerce, has got the Ph.D. for extensive research work done in the area of corporate taxation This is one of the most comprehensive guide for practicing chartered accountants and taxation professional on Direct Taxes. It has been updated as per Finance Act 2018 and useful for Asst. Year 2018-19 and 2019-20

Dr. Vinod K. Singhania got his Ph.D. from the Delhi School of Economics in 1976. His fields of special interest include all facets of corporate legislation and corporate economics especially the tax laws. Associated in different capacities with several professional institutes and business houses in India and abroad, Dr. Singhania is author of many popular books and software published by Taxmann. He has to his credit more than 300 research articles which have appeared in leading journals. He has been a resource person in over 650 seminars in India and abroad.


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