Taxmann Direct Taxes Ready Reckoner By Vinod K Singhania Edition March 2021

 1,185

Taxmann’s Ultimate Best-Seller, ‘Direct Taxes Ready Reckoner’ is a ready-referencer for all provisions of the Income-tax Act, covering illustrative commentary on the Finance Act 2021

 

Direct Taxes Ready Reckoner Vinod K Singhania Edition 2021 Taxmann

 1,185

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Direct Taxes Ready Reckoner Vinod K Singhania Edition 2021 Taxmann

Direct Taxes Ready Reckoner Vinod K Singhania Edition 2021 Taxmann

Taxmann’s Ultimate Best-Seller, ‘Direct Taxes Ready Reckoner’ is a ready-referencer for all provisions of the Income-tax Act, covering illustrative commentary on the Finance Act 2021.

The Present Publication is the 45th Edition & amended by the Finance Act 2021, authored by Dr. Vinod K. Singhania. The book has the following noteworthy features:

  • [Focused Analysis] without resorting to paraphrasing of sections and legal jargons, on the following:
  • [Amendments made by the Finance Act, 2021] are duly incorporated in respective Chapters of the Reckoner and are appropriately highlighted
  • [Comprehensive Analysis of Amendments with Illustration] are given separately in Referencer 2: Amendments at a glance
  • Difficult provisions (such as Section 45(4), Section 9B, etc.) have been explained by way of case studies
  • [Analysis of all provisions of the Income-tax Act] along with relevant Rules, Judicial Pronouncements, Circulars and Notifications
  • [Faceless Tax Proceedings] provides the summary of all the legal provisions
  • Provides analysis on Alternative Tax Regime along-with Break Even Tables
  • [Tabular Presentation] of all key provisions of the Income-tax Act
  • [Computation of Taxes] on various slabs of Income
  • Ready referencer on tax rates, TDS rates, TCS rates, due dates, etc.
  • [Zero Error] Follows the six-sigma approach, to achieve the benchmark of ‘zero error’

Contents of this book are as follows:

Part A – Study of Direct Taxes

  • Tax rates for the assessment years 2021-22 and 2022-23
  • Amendments at a glance
  • Alternative tax regime
  • Income Computation and Disclosure Standards
  • Tax rates for the last ten assessment years
  • Gold and silver rates for the current year, last ten assessment years and on April 1, 1981/April 1, 2001
  • Tax savings schemes at a glance
  • Rates of depreciation
  • Under the Income-tax Act
  • For the assessment years 2006-07 onwards
  • For power generating units from the assessment year 1998-99
  • Under the Companies Act, 2013
  • Deductions and allowances under the Income-tax Act
  • Provisions of sections 44D, 44DA and 115A in brief
  • Cost Inflation Index
  • Interest on National Savings Scheme
  • Computation of income and tax under sections 115A, 115AB, 115AC, 115AD, 115BBA and 115D
  • Withholding tax rates
  • Period of limitation under Income-tax Act
  • Time-limit for issue of notice during 2021-22 under section 148
  • Provisions of Sections 54, 54B, 54D, 54EC, 54F, 54GA and 54H
  • New faceless proceedings regime
  • Dates with direct taxes
  • Terminology
  • Income from ‘Salaries’
  • Income from house property
  • Profits and gains of business or profession
  • Capital gains
  • Income from other sources
  • Clubbing of income
  • Set off of losses
  • Exemptions and deductions
  • Deductions from tax liability
  • Agriculture income
  • Return of income
  • Penalty
  • Interest
  • Advance payment of tax
  • Deduction or collection of tax at source
  • How to compute tax liability
  • Tax incidence on trusts
  • Business trust
  • Alternative Investment Funds
  • Special procedure for assessment of search cases
  • Tax clearance certificate
  • Tonnage tax
  • Securities transaction tax
  • Restrictions on cash transactions
  • Banking cash transaction tax
  • Equalisation Levy

Part B – Tax Tables

  • Individuals, HUFs and AOPs
  • Firms
  • Domestic companies
  • Foreign companies
  • Co-operative societies
  • Tax deduction at source

Part C – Market Quotations

  • Gold and Silver

Part D – Tax Tables of Past Six Years (Assessment Years 2015-16 to 2020-21)

  • Individuals, HUFs and AOPs

About the Author

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 Taxman.? He has to his credit more than 300 research articles which have appeared in leading journals. He has been a resource person in over 500 seminars in India and abroad. He can be reached at vks@taxmann.com

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