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The present 43rd edition of the book has been thoroughly revised in the light of the amendments made by The Income Tax Act, 1961; The Income Tax Rules, 1962, (as amended up-to-date);
Salient Features of the Direct Tax including Tax Planning & Management Book:
Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2022-23. Further, the amendments made by the Finance Act, 2022, applicable for the Assessment Year 2022-23, have been incorporated in the book.
The present edition of the book has several unparalleled features which make it distinct from other available text books on Income Tax.
A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language.
User-friendly examination-oriented style facilitating easy comprehension of each topic.
A unique feature of the revised edition is that Section-wise Index has been incorporated.
The language of the book is simple and lucid.
Small illustrations and examples are given for ticklish law points so as to make them easy and self explanatory for students to understand the subject.
All important case laws and circulars/notifications reported upto June 2022 have been incorporated.
More than 500 solved illustrations have been given in various chapters from the questions set for examinations conducted by the various Universities,
All important aspects of Tax Planning and Management for the Assessment Years 2022-23 and 2023-24 have been included in the book.
Direct Tax including Tax Planning & Management Book Contents
Significant Direct Tax Amendments
Section-wise Index
Introduction and Important Definitions
Residence and Tax Liability (Basis of Charge)
Exemptions from Tax (Non-Taxable Income)
Income from Salaries
Income from Salaries (Retirement)
Income from House Property
Profits and Gains of Business or Profession
7A. Determination of Income of Certain Business or Profession on A Presumptive Basis
Depreciation and Investment Allowance
Capital Gains
Income from Other Sources
Clubbing of Incomes and Aggregation of Incomes or Deemed Incomes
Set-off and Carry-Forward of Losses
Deductions to be Made in Computing Total Income While Computing Total Income
Agricultural Income
Rebate and Relief of Tax
Computation of Total Income of Individuals
Computation of Tax of Individuals
Assessment of Hindu Undivided Families
Assessment of Partnership Firms and Association of Persons
Assessment of Companies
Assessment of Co-Operative Societies
Assessment of Trusts
Income Tax Authorities and their Powers
Procedure for Assessment (Including Faceless Assessment Scheme)
Deduction and Collection of Tax at Source
Advance Payment of Tax
Recovery and Refund of Tax
Appeals and Revision
Penalties
Offenses, and Prosecutions
Capital and Revenue
Assessment of Non-Residents in India
Assessment of Insurance Business
Assessment of Discontinued Business
Double Taxation Relief
Liability in Special Cases
Interim Board of Settlement (In Place of Income Tax Settlement Commission), Board for Advance Ruling (BAR), [In Place of Authority for Advance Ruling (AAR)]
Mode of Acceptance or Repayment of Certain Deposits
Survey, Search, and Seizure
Equalisation Levy (Also known as ‘Google Tax’)
Tax Planning and Management
Tax Planning Concepts
Tax Planning for Individuals
Tax Planning for New Business
Tax Planning and Financial Management Decisions
Tax Planning and Managerial Decisions
Special Tax Provisions
Amalgamation and Demerger
Tax Planning in Respect of Managerial Remuneration
Tax Planning in Respect of Foreign Income
General Anti-avoidance Rules (GAAR)
Annexures:
Appendix (Seventh Schedule, Eighth Schedule, Thirteenth Schedule, and Fourteenth schedule)
Rates of Depreciation