Taxmann Direct Taxes Manual (Set of 3 Volumes) With Return Forms Edition March 2022

 4,755

This book covers amended, updated & annotated text of the Income Tax Act, Rules, 25+ Allied Acts & Rules, Circulars & Notifications, Case Laws, etc. This book is amended by the Finance Act 2022, Taxation Laws (Amendment) Act 2021, Income Tax (Second Amendment) Rules 2022 and updated till February 2022.

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Taxmann Direct Taxes Manual With Return Forms Taxmann

Taxmann Direct Taxes Manual With Return Forms Taxmann

This book covers the Amended, Updated & Annotated text of the following:

  • Income-tax Act, 1961 & 5+ Allied Acts
  • Income-tax Rules, 1962 & 20+ Allied Rules
  • Gist of Landmark Rulings from 1922 – February 2022
  • Direct Taxes Law Lexicon
  • Circulars & Notifications from 1961 – February 2022
  • 15+ Schemes
  • 25+ Models & Drafts

This book comes in a set of three volumes that incorporates all changes made by the following:

  • Volume One | Acts – Amended by the Finance Act, 2022 & Taxation Laws (Amendment) Act, 2021
  • Volume Two | Rules – Updated till the Income Tax (Second Amendment) Rules, 2022
  • Volume Three | Landmark Rulings, Circulars, Clarifications, Notifications, etc. – Amended/Updated up to February 2022

The Present Publication is the 52nd Edition, authored by Taxmann’s Editorial Board, with the following volume-wise noteworthy features:

Volume One | Acts

  • [Annotations] under each section shows:
  • Relevant Rules & Forms
  • Relevant Circulars & Notifications
  • Date of enforcement of provisions
  • Allied Laws referred to in the section
  • [Legislative History of Amendments] since 1961
  • Comprehensive Table of Contents
  • [Quick Navigation] Relevant section numbers are printed in folios for quick navigation

Volume Two | Rules

  • [Action Points for Forms] All Forms carry Action Points that explain the Relevant Provisions and Process of Filing
  • [Quick Identification for Redundant & e-Forms]

Volume Three | Landmark Rulings, Circulars, Clarifications, Notifications, etc.

  • [15+ Schemes] relevant under the Income-tax Act
  • [Words & Phrases] as defined by various Courts
  • [Circulars, Clarifications & Notifications | 1961 – February 2022] Gist of all Circulars and Notifications which are in force
  • [Case Laws | 1922 – February 2022] Digest of all Landmark Rulings by the Supreme Court, High Courts
  • [25+ Models & Drafts] helpful in your day-to-day practice
  • [Bestseller Series] Taxmann’s series of Bestseller Books for more than Five Decades
  • [Zero Error] Follows the Six Sigma Approach to achieve the benchmark of ‘Zero Error’

The volume-wise coverage of this book is as follows:

  • [Acts] The following Acts are covered in this book:
  • Income Tax Act, 1961 as amended by the Finance Act 2022 & Taxation Laws (Amendment) Act, 2021. It also includes the text of provisions of allied Acts, Circulars, Regulations referred to in the Income-tax Act along with validation provisions & subject-index
  • Finance Act 2022 & Taxation Laws (Amendment) Act 2021
  • Prohibition of Benami Property Transactions Act, 1988 as amended up to date
  • Securities Transaction Tax as amended up to date
  • Commodities Transaction Tax
  • Equalisation Levy as amended up to date along with Notification u/s 164 of the Finance Act, 2016
  • Black Money Act
  • Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
  • Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015

[Rules] The following Rules are covered in this book:

  • Income-tax Rules, 1962 amended up to date with a list of e-Forms & text of provisions of Allied Laws referred to in Income-tax Rules
  • Income Computation and Disclosure Standards
  • Income-tax (Appellate Tribunal) Rules, 1963
  • Standing Order under Income-tax (Appellate Tribunal) Rules 1963
  • Other Notifications & Instructions
  • Income-tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules 1963
  • Commodities Transaction Tax Rules, 2013
  • Securities Transaction Tax Rules, 2004 as amended up to date
  • Authority for Advance Rulings (Procedure) Rules, 1996
  • Prohibition of Benami Property Transaction Rules, 2016
  • Equalisation Levy Rules, 2016
  • Capital Gains Accounts Scheme, 1988
  • Electoral Trusts Scheme, 2013
  • Income-tax (Dispute Resolution Panel) Rules, 2009
  • CBDT’s Instructions for waiver or reduction of interest under Section 234A/234B/234C
  • Condonation of delay in Filing Refund Claim with condonation of delay in filing refund claim and claim of carry forward of losses under section 119(2)(b) of the Income-tax Act
  • Reverse Mortgage Scheme, 2008
  • Centralised Verification Scheme, 2019
  • Faceless Assessment Scheme, 2019 with Directions
  • Faceless Appeal Scheme, 2021
  • Faceless Penalty Scheme, 2021 with Directions
  • National Pension Scheme Tier II – Tax Saver Scheme, 2020
  • Centralised Processing of Returns Scheme, 2011
  • Application of provisions of Act relating to the processing of Returns
  • e-Settlement Scheme, 2021
  • e-Verification Scheme, 2021
  • e-Advance Rulings Scheme, 2022
  • Relaxation of Validation (Section 119 of the Finance Act 2012) Rules, 2021

[Landmark Rulings, Direct Taxes Law Lexicon, Circulars, Clarifications & Notifications, and Schemes/Modules & Drafts] are included:

  • [15+ Schemes] relevant under the Income-tax Act, 1961, are included:
  • Income Tax Informants Rewards Scheme, 2018
  • Hospitalisation and Domiciliary Hospitalisation Benefit Policy
  • Settlement Commission (Income-tax and Wealth-tax) (Recruitment and Conditions of Service of Chairman, Vice-Chairmen and Members) Rules, 2015
  • Income-tax Welfare Fund Rules, 2007
  • Guidelines for Providing Training by Shipping Companies for Tonnage Tax Scheme under Chapter XII-G of Income-tax Act
  • Equity Linked Savings Scheme, 2005
  • Income Tax Ombudsman Guidelines, 2010
  • Authority for Advance Rulings (Procedure for Appointment as Chairman and Vice-Chairman) Rules, 2016
  • Electoral Bond Scheme, 2018
  • Prohibition of Benami Property Transactions (Conditions of Services of Members of Adjudicating Authority) Rules, 2019
  • Tribunals Reforms Act, 2021
  • Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities
  • Tribunal (Conditions of Service) Rules, 2021
  • Direct Tax Vivad se Vishwas Act, 2020
  • Direct Tax Vivad se Vishwas Rules, 2020

[Words & Phrases] as defined by various Courts

  • Section key to Words and Phrases judicially defined under Income-tax Act
  • Alphabetical key to Words and Phrases judicially defined under Income-tax Act

[Circulars, Clarifications & Notifications | 1961 – February 2022] Gist of all Circulars and Notifications which are in force

[Case Laws | 1922 – February 2022] Digest of all Landmark Rulings by the Supreme Court, High Courts

[25+ Models & Drafts]

  • Partnership deed
  • Specimen of dissolution deed of partnership firm
  • Specimen deed of dissolution of HUF
  • Gift deed
  • Will
  • Lease Deed
  • Indemnity Bond-I
  • Indemnity Bond-II
  • Specimen affidavit
  • Specimen letter of communication with the previous auditor
  • Power of attorney
  • Intimation to AO regarding discontinuance of business
  • Letter to AO regarding giving of appeal effect
  • Application to AO requesting stay of demand
  • Letter to AO regarding setting off of tax payable against the refund due
  • Reply to notice under section 221(1)
  • Specimen affidavit under rule 10 of the Income-tax (Appellate Tribunal) Rules
  • Specimen application to Appellate Tribunal for admission of delayed appeal
  • Specimen application for rectification of mistake
  • Specimen application for revision under section 264
  • Specimen application for the exercise of option under clause (2) of the Explanation to section 11(1)
  • Draft Letter of Appointment
  • Specimen letter for seeking adjournment for video conferencing in faceless assessment
  • Specimen letter to submit information in the course of faceless assessment proceeding
  • Specimen application for condonation of delay in filing of Appeal before CIT (Appeals)
  • Specimen Application for Admission of Additional evidence in an Appeal
  • Specimen deed to create a Family Trust (Discretionary Trust)

About the author

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorised and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Analytical write-ups should be provided on recent, controversial, and important issues to help the readers to understand the concept and its implications
  • It must be ensured that every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements must be supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Weight 6.78 kg
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