Taxmann Direct Taxes Ready Reckoner By Vinod K Singhania Edition 2023

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Best-selling illustrative commentary on all provisions of the Income-tax Act for 40+ years with focused analysis for A.Y. 2022-23 & 2024-25. This book is amended by the Finance Bill 2023 as passed by the Lok Sabha. It also covers case studies, break-even tables on alternative tax regime, faceless tax proceedings, etc.

 

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Direct Taxes Ready Reckoner Vinod K Singhania Edition 2023

Direct Taxes Ready Reckoner Vinod K Singhania Edition 2023

Taxmann’s bestseller for 40+ years, is a ready-referencer for all provisions of the Income-tax Act, covering an illustrative commentary.

The Present Publication is the 47th  Edition & has been amended by the Finance Bill 2023 as passed by the Lok Sabha for A.Y. 2023-24 & 2024-25. This book has been authored by Dr Vinod K. Singhania, with the following noteworthy features:

  • [Focused Analysis] without resorting to paraphrasing of sections and legal jargons, on the following:
  • [Amendments made by the Finance Bill 2023] are duly incorporated in respective chapters and are appropriately highlighted
  • [Comprehensive Analysis of Amendments with Illustrations] are given separately in Referencer 2: Amendments at a glance
  • [Case Studies on Complex Provisions] are given to understand the implications of the new provisions and amendments in the existing provisions, including:
  • Section 43B – Consequences of making late payment to micro and small enterprises
  • Section 44AD & Section 44ADA – Increase in the threshold limits for presumptive taxation scheme
  • Section 50AA – Special provision for computation of capital gain in the case of a unit of specified mutual fund or market-linked debenture
  • Section 54 & 54F – Limit on the exemption that can be claimed
  • Section 56(2)(xiii) – Tax on the sum received under a life insurance policy
  • Section 87A – Rebate under alternative tax regime
  • Section 115BAC – Alternative Tax Regime
  • [Analysis of all Provisions of the Income-tax Act] along with relevant Rules, Case Laws, Circulars and Notifications
  • [Analysis on Alternative Tax Regime] along with Break-even Tables
  • [Faceless Tax Proceedings] provides the summary of all the legal provisions
  • [Tabular Presentation] of all key provisions of the Income-tax Act
  • [Computation of Taxes] on various slabs of income
  • [Ready Referencer] for 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 2023-24 and 2024-25
  • 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 the Income-tax Act
  • Time limit for the issue of notice during 2023-24 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
  • Dispute Resolution Scheme

Part B – Tax Tables | A.Y. 2023-24 & 2024-25

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

Part C – Market Quotations

  • Gold and Silver

Part D – Tax Tables of the Past Six Years (Assessment Years 2017-18 to 2022-23)

  • 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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