Taxmann Direct Taxes Law & Practice Professional Edition By Dr. Vinod K Singhania Dr. Kapil Singhania Edition April 2023


This book by Vinod K. Singhania & Kapil Singhania for AYs 2023-24 & 2024-25 has been the ‘go-to-guide’ for Professional Practitioners for over twenty years. It explains the law lucidly, along with its practical application. This book incorporates all amendments made by the Finance Act 2023.


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Taxmann Direct Taxes Law & Practice By Vinod K Singhania

Taxmann Direct Taxes Law & Practice By Vinod K Singhania

Taxmann’s flagship commentary on Direct Taxes has been the most trusted & bestselling commentary for experienced practitioners for over twenty years. It aims at not only making the reader understand the law but also helping them develop the ability to apply it. In other words, this book aims at providing the reader with the following:

  • Acquire 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 2023-24 & 2024-25, authored by Dr Vinod K. Singhania & Dr Kapil Singhania, incorporating all the amendments made by the Finance Act 2023.

The salient features of this book are as follows:

  • [Thoroughly Revised] to make the text 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 the Income-tax Act with relevant Rules, Judicial Pronouncements, Circulars and Notifications
  • Frequently asked questions for complex provisions
  • Gist of relevant Circulars and Notifications issued from January 2023 to February 2023
  • Digest of all Landmark Rulings by the Apex Court, High Courts, and Tribunals from 2015 to February 2023
  • [Bestseller Series] Taxmann’s Bestseller Book for more than twenty years
  • [Zero Error] Follows the Six Sigma Approach to achieve the Benchmark of ‘Zero Error’

The detailed contents of the book are as follows:

  • Basic Concepts
  • Residential Status and Tax Incidence
  • Incomes Exempt from Tax
  • Salaries
  • Income from House Property
  • Profits and Gains of Business or Profession
  • Capital Gains
  • Income from Other Sources
  • Income of Other Persons included in Assessee’s Total Income
  • Set off and Carry Forward of Losses
  • Deductions from Gross Total Income and Tax Liability
  • Agriculture Income
  • Typical Problems on the Assessment of Individuals
  • Tax Treatment of Hindu Undivided Families
  • Special Provisions Governing Assessment of Firms and Associations of Persons
  • Taxation of Companies
  • Assessment of Co-operative Societies
  • Assessment of Charitable and Other Trusts
  • Return of Income and Assessment
  • Penalties and Prosecution
  • Advance Payment of Tax
  • Interest
  • Tax Deduction or Collection at Source
  • Refund of Excess Payment
  • Appeals and Revisions
  • Income-tax Authorities
  • Settlement Commission and Dispute Resolution Committee
  • Special Measures in Respect of Transactions with Persons Located in Notified Jurisdictional Area
  • General Anti-Avoidance Rule
  • Advance Ruling
  • Search, Seizure and Assessment
  • Transfer Pricing
  • Business Restructuring
  • Alternative Tax Regime
  • Tax Planning
  • Miscellaneous

About the Author

Dr. Vinod K. Singhania got his Ph.D. from the Delhi School of Economics in 1976. His field of special interest includes all facets of corporate legislation and corporate economics, especially tax laws.

Associated in different capacities with several professional institutes and business houses in India and abroad, Dr. Singhania has also authored many popular books and software published by Taxmann.

He has to his credit more than 300 research articles that have appeared in leading journals. He has been a resource person in over 800 seminars in India and abroad.

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 completed his research work for which he was awarded Ph.D. in 2003. His fields of involvement in research work in the form of articles in various reputed journals and analytical studies span across from corporate laws to direct and indirect taxation.

He has authored a variety of acclaimed books on direct and indirect taxes published by Taxmann. Dr. Singhania is providing tax consultancy to several business organizations, which include multinational and public sector companies

Weight 2.610 kg







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