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Taxmann's Direct Taxes Law & Practice : As amended by Financial Act 2023 - Assessment Years 2023-24 & 2024-25 / Vinod K. Singhania and Kapil Singhania

By: Contributor(s): Material type: TextTextPublication details: New Delhi Taxmann Publications (P.) Ltd. 2023Edition: Professional EdDescription: I-468p, 1653p. ill. ; 25cmISBN:
  • 9789357780186
Subject(s): DDC classification:
  • 23rd Ed. 336.2940954 SIN
Online resources:
Contents:
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 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 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
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Holdings
Item type Current library Collection Call number Copy number Status Notes Date due Barcode
Reference Book VIT AP School of Law LAW Section Reference 336.2940954 SIN (Browse shelf(Opens below)) LA02589 In transit from VIT-AP to VIT AP School of Law since 2024-06-28 Not For Loan (Restricted Access) LAW 021810
Text Book VIT AP School of Law LAW Section 336.2940954 SIN (Browse shelf(Opens below)) LA02590 Available LAW 021811
Text Book VIT AP School of Law LAW Section 336.2940954 SIN (Browse shelf(Opens below)) LA02591 Available LAW 021812
Text Book VIT AP School of Law LAW Section 336.2940954 SIN (Browse shelf(Opens below)) LA02592 Available LAW 021813

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 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 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

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