Taxmann Master Guide To Income Tax Act Edition April 2023

Taxmann Master Guide To Income Tax Act Edition April 2023

Taxmann Master Guide To Income Tax Act Edition April 2023

This is a unique book that covers the following:

• [Section-wise Commentary] on the Finance Act 2023
• [Ready-referencer for All-important Procedural Aspects] of the Income-tax Act
• [Gist of All Circulars and Notifications] Section-wise, which are still in force
• [Digest of Landmark Rulings] are given Section-wise

The Present Publication is the 33^rd Edition and has been amended by the Finance Act 2023. This book is authored by Taxmann’s Editorial team, with the following coverage:

[Division One]

• Section-wise commentary on the Finance Act, 2023
• Tax on Winning from Online Games
• Taxation of Life Insurance Policies
• Taxation of Charitable and Religious Trusts
• Agniveer Scheme
• Business Income
• Capital Gains
• Other Income
• Deductions and Exemptions
• New Tax Schemes
• TDS/TCS
• Assessment and Refunds
• Penalties and Prosecution
• Appeals and Dispute Resolution
• Transfer Pricing

[Division Two]

• Income Tax Practice Manual
• Deduction of tax at source
• Collection of tax at source
• Return of Income
• Assessment/Reassessment
• Rectification of mistakes
• Payment of tax/interest & refund of taxes
• PAN & Aadhaar
• Statements of Finance Transactions (SFT)
• Advance Tax
• Interest and Fees
• Refunds
• Faceless Proceedings

[Division Three]

• The Gist of all Circulars, Clarifications & Notifications
• From 1961 – February 2023, with Section & Alphabetical key for easy navigation

[Division Four]

• Digest of all Landmark Rulings
• From 1922 – February 2023, with Section & Alphabetical keys for easy navigation

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