Taxmanns direct taxes law and practice (Record no. 220314)
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| fixed length control field | 04850nam a22002297a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20220427121214.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 211030b ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789390831760 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | AL |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Edition number | 23 |
| Classification number | 657.46 |
| Item number | SINT |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Vinod K Singhania |
| 9 (RLIN) | 9410 |
| 245 ## - TITLE STATEMENT | |
| Title | Taxmanns direct taxes law and practice |
| Remainder of title | With special reference to tax planning |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 65th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | New Delhi |
| Name of publisher, distributor, etc. | Taxmann publications |
| Date of publication, distribution, etc. | 2021 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | I-30,1556p. |
| Other physical details | PB |
| Dimensions | 23.2x17 cm. |
| 365 ## - TRADE PRICE | |
| Source of price type code | General |
| Price type code | 2976 |
| Price amount | ₹1436.00 |
| Currency code | ₹ |
| Unit of pricing | ₹1795.00 |
| Price note | 20% |
| Price effective from | 18-10-2021 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Taxmann's flagship publication on Direct Taxes has been the 'go-to-guide' for Students & Professional Practitioners for the past 40 years now. This book aims at not only making the reader understand the Law & but also helps the reader develop the ability to apply the Law. In other words, this book aims at providing the reader with the following: (i) Acquire familiarity with the direct tax provisions (ii) Awareness of the direct tax provisions (iii) The nature and scope of the direct tax provisions (iv) Up-to-date knowledge of how different courts of Law have interpreted a statutory provision on different occasions (2) This book is written in simple language, explaining the provision of the Law in a step-by-step & to-the-point manner – with the help of suitable illustrations, without resorting to paraphrasing of sections and legal jargons. (3) This book will be helpful for students appearing in CA, CS, ICWA, M.Com., LL.B., and MBA examinations. It will also be helpful for those appearing in the income-tax departmental examination. (4) The Present Publication is the 65th Edition, authored by Dr. Vinod K. Singhania & Dr. Kapil Singhania. This book is amended as per the following: (i) Finance Act, 2020(ii) Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (5) The noteworthy features of this book are as follows: (i) [Self-Learning/Practice Book] Features learn-yourself-technique enabling students to learn & apply the Law faster (ii) [Treatment of Text is To-The-Point] The matter is arranged in paras and sub-paras with distinct numbers to save time and energy. Also, debatable issues have been deliberated to their logical conclusion (iii) [Well-Thought-Out-Original-Problems] Each para starts with analytical discussions supported by 600+' well-thought-out-original-problems'. A unique style of illustrating all complex provisions has been adopted. Hints are also given wherever tax planning can be resorted to (iv) [Most Amended] Latest Circulars, Notifications, Amendments & Case Laws (up to January 31st, 2021) are included in all discussions. All recent citations of Court Rulings, Circulars and Notifications have been highlighted (v) [Past Exam Questions with Answers] Question set for CA (Final) examination and answers from November 2010 to January 2021 (vi) [Follows Six-Sigma Approach] to achieve the benchmark of 'Zero-Error.' (vii) Also Available: (a) [2nd Edition] of Taxmann's Direct Taxes Laws & International Taxation (Set of 2 Volumes) (b) [2nd Edition] of Taxmann's Class Notes on Direct Tax Laws & International Taxation (c) [2nd Edition] of Taxmann's Cracker on Direct Tax Laws & International Taxation (viii) Coverage of this book includes: (1) Basic Concepts (2) Residential Status and Tax Incidence (3) Incomes Exempt from Tax (4) Salaries (5) Income from House Property (6) Profits and Gains of Business or Profession (7) Capital Gains (8) Income from Other Sources (9) Income of Other Persons included in Assessee's Total Income (10) Set Off and Carry Forward of Losses (11) Deductions from Gross Total Income and Tax Liability (12) Agricultural Income (13) Typical Problems on Assessment of Individuals (14) Tax Treatment of Hindu Undivided Families (15) Special Provisions Governing Assessment of Firms and Associations of Persons (16) Taxation of Companies (17) Assessment of Co-operative Societies (18) Assessment of Charitable and Other Trusts (19) Returns of Income and Assessment (20) Penalties and Prosecution (21) Advance Payment of Tax (21) Interest (22) Tax Deduction or Collection at Source (23) Refund of Excess Payments (24) Appeals and Revisions (25) Income-tax Authorities (26) Settlement of Cases (27) Special Measures in Respect of Transaction with Persons Located in Notified Jurisdiction Area (28) General Anti-avoidance Rule (29) Advance Ruling for Non-residents (30) Search, Seizure and Assessment (31) Transfer Pricing (32) Business Restructuring (33) Alternative Tax Regime (34) Tax Planning (35) Miscellaneous (36) Annexures (a) Tax Rates (b) Rates of Depreciation (c) Question set for CA (Final) examination and answers from November 2010 to January 2021 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Direct tax |
| 9 (RLIN) | 9411 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Singhania,Kapil |
| 9 (RLIN) | 9412 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Book |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Date acquired | Source of acquisition | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Date last checked out | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | M Com | St Aloysius PG Library | St Aloysius PG Library | 10/28/2021 | Biblios Book Point | 1436.00 | 3 | 657.46 SINT | PG023469 | 08/14/2023 | 08/02/2023 | 1795.00 | 10/30/2021 | Book |
