Taxmanns Income Tax Act: as amended by finance act 2022

By:

Taxmann

Contributor(s):

TAXMANN

Material type: Text

TextLanguage: English Publication details: New Delhi Taxmann Publications Pvt Ltd 2022Edition: 67Description: 1587 p. PB 23x15 cmISBN:

9789356220492

Subject(s):

DDC classification:

23 343.052 TAXI

Summary: This book covers the Amended, Updated & Annotated text of the Income-tax Act, Finance Act 2022 & Taxation Laws (Amendment) Act, 2021. The recent changes in the Income-tax Act, 1961 are as follows: [Insertion] of 10+ new sections [Important New Sections] include: Taxation of Virtual Digital Asset (VDA) TDS u/s 194S on the transfer of VDAs TDS u/s 194R on Benefits or Perquisites Updated Returns Tax relief for COVID related compensation received from employers & well-wishers [Amendments] in 70+ sections [Important Amendments] include: New provisions for Faceless Assessment & Reassessment Changes in surcharge rate on long-term capital gain, AOPs & co-operative societies Change in provisions relating to the taxation of charitable trust and institutions Filing of application before AO to get the refund of tax deducted from the payment made to non-resident Increase in the scope of reporting obligation cast on producers of cinematograph films The Present Publication is the 67th Edition and amended by the Finance Act 2022 & the Taxation Laws (Amendment) Act, 2021. This book is authored by Taxmann's Editorial Board, with the following noteworthy features: [Coverage] of this book includes: Division One – Income-tax Act, 1961 Arrangement of Sections Text of the Income-tax Act, 1961 as amended by the Finance Act, 2022 and Taxation Laws (Amendment) Act, 2021 Appendix: Text of provisions of Allied Acts/Circulars/Regulations referred to in Income-tax Act Validation Provisions Subject Index Division Two – Finance Act, 2022 and Taxation Laws (Amendment) Act, 2021 [Annotations] under each section shows: Relevant Rules & Forms Relevant Circulars & Notifications Date of enforcement of provisions Allied Laws referred to in the section [Legislative History of Amendments] since 1961 Comprehensive Table of Contents [Quick Navigation] Relevant section numbers are printed in folios for quick navigation [Bestseller Series] Taxmann's series of bestseller books for more than five decades [Zero Error] Follows the six-sigma approach to achieve the benchmark of 'Zero Error'

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Holdings
Item type	Current library	Collection	Call number	Status	Barcode
Book	St Aloysius Library	Commerce	343.052 TAXI (Browse shelf(Opens below))	Available	076008

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This book covers the Amended, Updated & Annotated text of the Income-tax Act, Finance Act 2022 & Taxation Laws (Amendment) Act, 2021.
The recent changes in the Income-tax Act, 1961 are as follows:
[Insertion] of 10+ new sections
[Important New Sections] include:
Taxation of Virtual Digital Asset (VDA)
TDS u/s 194S on the transfer of VDAs
TDS u/s 194R on Benefits or Perquisites
Updated Returns
Tax relief for COVID related compensation received from employers & well-wishers
[Amendments] in 70+ sections
[Important Amendments] include:
New provisions for Faceless Assessment & Reassessment
Changes in surcharge rate on long-term capital gain, AOPs & co-operative societies
Change in provisions relating to the taxation of charitable trust and institutions
Filing of application before AO to get the refund of tax deducted from the payment made to non-resident
Increase in the scope of reporting obligation cast on producers of cinematograph films
The Present Publication is the 67th Edition and amended by the Finance Act 2022 & the Taxation Laws (Amendment) Act, 2021. This book is authored by Taxmann's Editorial Board, with the following noteworthy features:
[Coverage] of this book includes:
Division One – Income-tax Act, 1961
Arrangement of Sections
Text of the Income-tax Act, 1961 as amended by the Finance Act, 2022 and Taxation Laws (Amendment) Act, 2021
Appendix: Text of provisions of Allied Acts/Circulars/Regulations referred to in Income-tax Act
Validation Provisions
Subject Index
Division Two – Finance Act, 2022 and Taxation Laws (Amendment) Act, 2021
[Annotations] under each section shows:
Relevant Rules & Forms
Relevant Circulars & Notifications
Date of enforcement of provisions
Allied Laws referred to in the section
[Legislative History of Amendments] since 1961
Comprehensive Table of Contents
[Quick Navigation] Relevant section numbers are printed in folios for quick navigation
[Bestseller Series] Taxmann's series of bestseller books for more than five decades
[Zero Error] Follows the six-sigma approach to achieve the benchmark of 'Zero Error'

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