MARC details
| 000 -LEADER |
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| fixed length control field |
03691nam a22002177a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20240828150007.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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230605b ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9789357780186 |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
VITAP |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Edition number |
23rd Ed. |
| Classification number |
336.2940954 SIN |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| 9 (RLIN) |
12218 |
| Personal name |
Singhania, Vinod K. |
| 245 ## - TITLE STATEMENT |
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| Title |
Taxmann's Direct Taxes Law & Practice : |
| Remainder of title |
As amended by Financial Act 2023 - Assessment Years 2023-24 & 2024-25 |
| Statement of responsibility, etc. |
/ Vinod K. Singhania and Kapil Singhania |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
Professional Ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Place of publication, distribution, etc. |
New Delhi |
| Name of publisher, distributor, etc. |
Taxmann Publications (P.) Ltd. |
| Date of publication, distribution, etc. |
2023 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
I-468p, 1653p. ill. ; 25cm |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
The detailed contents of the book are as follows:<br/> Basic Concepts<br/> Residential Status and Tax Incidence<br/> Incomes Exempt from Tax<br/> Salaries<br/> Income from House Property<br/> Profits and Gains of Business or Profession<br/> Capital Gains<br/> Income from Other Sources<br/> Income of Other Persons included in Assessee's Total Income<br/> Set off and Carry Forward of Losses<br/> Deductions from Gross Total Income and Tax Liability<br/> Agriculture Income<br/> Typical Problems on the Assessment of Individuals<br/> Tax Treatment of Hindu Undivided Families<br/> Special Provisions Governing Assessment of Firms and Associations of Persons<br/> Taxation of Companies<br/> Assessment of Co-operative Societies<br/> Assessment of Charitable and Other Trusts<br/> Return of Income and Assessment<br/> Penalties and Prosecution<br/> Advance Payment of Tax<br/> Interest<br/> Tax Deduction or Collection at Source<br/> Refund of Excess Payment<br/> Appeals and Revisions<br/> Income-tax Authorities<br/> Settlement Commission and Dispute Resolution Committee<br/> Special Measures in Respect of Transactions with Persons Located in Notified Jurisdictional Area<br/> General Anti-Avoidance Rule<br/> Advance Ruling<br/> Search, Seizure and Assessment<br/> Transfer Pricing<br/> Business Restructuring<br/> Alternative Tax Regime<br/> Tax Planning<br/> Miscellaneous |
| Miscellaneous information |
This book aims at providing the reader with the following:<br/> Acquire familiarity with the various direct tax provisions<br/> Awareness of direct tax provisions<br/> The nature and scope of direct tax provisions<br/> Up-to-date knowledge of how a statutory provision has been interpreted by different courts of law on different occasions<br/><br/>The salient features of this book are as follows:<br/><br/> [Thoroughly Revised] to make the text more reader-friendly<br/> [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<br/> [Theoretical Discussions Supplemented by Unique 600+ Illustrations] covering an exhaustive range of issues with reference to the latest Case Laws<br/> [Tax Planning] Hints are given wherever tax planning can be resorted to<br/> [Coverage of Statutory & Judicial Precedents]<br/> In-depth analysis of all provisions of the Income-tax Act with relevant Rules, Judicial Pronouncements, Circulars and Notifications<br/> Frequently asked questions for complex provisions<br/> Gist of relevant Circulars and Notifications issued from January 2023 to February 2023<br/> Digest of all Landmark Rulings by the Apex Court, High Courts, and Tribunals from 2015 to February 2023 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| 9 (RLIN) |
12219 |
| Topical term or geographic name entry element |
India; Direct taxation--Law and legislation; Tax planning; Wealth tax--Law and legislation; Income tax--Law and legislation |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| 9 (RLIN) |
12220 |
| Personal name |
Singhania, Kapil |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
<a href="https://bharatlawhouse.in/shop/taxation-law-indirect-tax-direct-tax-income-tax-gst-ca-books/direct-taxes-law-practice-professional-edition-vinod-k-singhania-kapil-singhania/">https://bharatlawhouse.in/shop/taxation-law-indirect-tax-direct-tax-income-tax-gst-ca-books/direct-taxes-law-practice-professional-edition-vinod-k-singhania-kapil-singhania/</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Reference Book |
