- Author(s): Ravi Puliani, Mahesh Puliani, Ajay Joshi
- Publisher: Bharat Law House
- Edition: 32 Ed 2024
- ISBN 13 97881195655702
- Approx. Pages 5658+ Contents
- Format Hardbound
- Approx. Product Size 24 x 16 cms
- Delivery Time Normally 7-9 working days
- Shipping Charge Extra (see Shopping Cart)
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Description
Direct Taxes Manual is a complete, comprehensive and exhaustive presentation of law, procedure and practice relating to direct taxes and allied Acts and Rules. It provides at one place all the information on the subject. An attempt has been made to cover a very broad-based area in volumes 1 keeping in view the varied needs of the tax consultants, chartered accountants, income-tax department and the judiciary.
Volume 1
• Income-tax Act, 1961
• Finance Act, 2024
• Securities Transaction Tax
• Commodities Transaction Tax
• Equalisation levy
• Limited Liability Partnership Act, 2008
• Benami Transactions (Prohibition) Act, 1988
• Public Provident Fund Act, 1968
• Kar Vivad Samadhan Scheme, 1998
Volume 2
with New Return Forms (A.Y. 2021-22) in volume 2A
» Income-tax Rules, 1962
» Income Computation and Disclosure Standards
» Income-tax (Certificate Proceedings) Rules, 1962
» Income-tax (Appellate Tribunal) Rules, 1963
» Income-tax (Dispute Resolution Panel) Rules, 2009
» Income-tax Settlement Commission (Procedure) Rules, 1997
» Authority for Advance Rulings (Procedure) Rules, 1996
» Securities Transaction Tax Rules, 2004
» Banking Cash Transaction Tax Rules, 2005
» Commodities Transaction Tax Rules, 2013
» Equalisation Levy Rules, 2016
» Prohibition of Benami Property Transactions Rules, 2016
» Direct Tax vivad se vishwas rules, 2020
» Various Schemes issued under the Income-tax Act.
Volume 3
Division 1 : Definitions Under Various Enactments
Division 2 : Interpretation of Statutes
Division 3 : Words and Phrases Under Direct Taxes
Division 4 : Supreme Court & High Courts on Income Tax
Division 5 : CBDT Circulars and Government Notifications
Division 6 : Model Deeds
Division 7 : Allied Laws Referred to in Direct Taxes Acts/Rules
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Contents
Volume 1
1. Income-tax Act, 1961
Text of sections
Chronological list of Amendment Acts
Subject Index
Appendix 1: Important Circulars and Notifications
Appendix 2 : The Finance (No. 2) Act, 2024
Income Tax
Direct tax Vivad Se Vishwas Scheme, 2024
Central Goods and Services Tax
Intergrated Goods and Services Tax
Union Territory Goods and Services Tax
GST (Compensation to states)
The first Schedule : Rates of Taxes
Part I : Income Tax
Part II : Rates for Deduction of Tax at Source in Certain Cases
Part III : Rates for Charging Income-tax in Certain Cases, Deducting Income-tax
from Income Chargeable under the Head "Salaries" and Computing "Advance Tax"
Part IV : Rules or Computation of Net Agricultural Income
Appendix 3: The Finance Act, 2024
2. Securities Transaction Tax
3. Commodities Transaction Tax
4. Equalisation Levy
5. Limited Liability Partnership Act, 2008
6. Prohibition of Benami Property Transaction Act, 1988
7. Kar Vivad Samadhan Scheme, 1998
8. Direct Tax Vivad se Vishwas Act, 2020
9. Public Provident Fund Act, 1968
Volume 2
Division One - Income Tax & Allied Rules
1. The Income Tax Rules, 1962
2. The Income-tax Rules, 1962
Annexure 1 : Income Computation and Disclosure Standards
A. Income Computation and Disclosure Standard I relating to accounting policies
B. Income Computation and Disclosure Standard II relating to valuation of inventories
C. Income Computation and Disclosure Standard III relating to
construction contracts
D. Income Computation and Disclosure Standard IV relating to revenue recognition
E. Income Computation and Disclosure Standard V relating to tangible fixed assets
F. Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates
G. Income Computation and Disclosure Standard VII relating to government grants
H. Income Computation and Disclosure Standard VIII relating to securities
I. Income Computation and Disclosure Standard IX relating to borrowing costs
J. Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets
3. The Income Tax (Certificate Proceedings) Rules, 1962
4. The Income Tax (Appellate Tribunal) Rules, 1963
5. Income tax (Dispute Resolution Panel) Rules, 2009
6. The Income Tax Settlement Commission (Procedure) Rules, 1997
7. The Authority for Advance Rulings (procedure) Rules, 1996
8. Equalisation Levy Rules, 2016
Division Two - Relevant Schemes
9. Reverse Mortgage Scheme, 2008
10. Capital Gains Accounts Scheme, 1988
11. Bank Term Deposit Scheme, 2006
12. National pension scheme
13. Faceless Jurisdiction of Income Tax Authorities Scheme, 2022
14. e-Verification Scheme, 2021
15. e-Assessment of Income Escaping Assessment Scheme, 2022
16. Faceless Inquiry or Valuation Scheme, 2022
17. Centralised Processing of Returns Scheme, 2011
18. Faceless Assessment scheme, 2019
19. e-Settlement Scheme, 2021
20. e-Dispute Resolution Scheme, 2022
21. E-advance Ruling Scheme, 2021
22. e-Appeals Scheme, 2023
23. Faceless Appeal Scheme, 2021
24. Faceless penalty scheme, 2021
25. Centralised Processing of Equalisation Levy Statement Scheme, 2023
Division Three - Other Rules
26. Securities Transaction Tax Rules, 2004
27. Commodities Transaction Tax Rules, 2013
28. Prohibition of Benami Property Transaction Rules, 2016
29. Direct Tax Vivad se Vishwas Rules, 2020
30. Income Computation and Disclosure Standards
31. Limited Liability Partnership Rules, 2009
Volume 3
Division 1 : Definitions Under Various Enactments
Definitions under various enactment
Division 2 : Interpretation of Statutes
Chapter 1 : Interpretation of taxing statues
Chapter 2 : General principles of interpretaion
Division 3 : Words and Phrases Under Direct Taxes
A. Income tax Act, 1961
B. Wealth tax Act, 1957
C. Gift tax Act, 1958
D. Interest tax Act, 1974
E. Expenditure tax Act, 1987
F. Direct Tax Vivad Se Vishwas Act, 2020
Division 4 : Supreme Court & High Courts on Income Tax
Supreme Court & Hight Courts on Income Tax
Division 5 : CBDT Circulars and Government Notifications
A. Income tax Act, 1961
B. Wealth tax Act, 1957
C. Expenditure tax Act, 1987
D. Banking Cash Transaction Tax
Division 6 : Model Deeds
Model Deeds
Division 7 : Allied Laws Referred to in Direct Taxes Acts/Rules
Allied Laws Referred to in Direct Taxes Acts/Rules
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Author Details
CA. Ajay Joshi, Advocate
Ravi Puliani, Advocate
Mahesh Puliani, B.Com., LL.B.
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