TY  - BOOK
AU  - Singhania, Vinod K.
AU  - Singhania, Kapil
TI  - Taxmann's Direct Taxes Law & Practice: As amended by Financial Act 2023 - Assessment Years 2023-24 & 2024-25
SN  - 9789357780186
U1  - 336.2940954 SIN 23rd Ed.
PY  - 2023///
CY  - New Delhi
PB  - Taxmann Publications (P.) Ltd.
KW  - India; Direct taxation--Law and legislation; Tax planning; Wealth tax--Law and legislation; Income tax--Law and legislation
N1  - 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
UR  - 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/
ER  -