Direct Taxes Manual (3 Volume Set)

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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, 2022
    • 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: Selected Circulars & Notifications
       Appendix 2 : The Taxation Laws (Amendment) Act, 2019
       Appendix 3: The Finance  Act, 2020
             Income Tax
             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 4 : The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020
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
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.    Securities Transaction Tax Rules, 2004
9.  Commodities Transaction Tax Rules, 2013
10.  Equalisation Levy rules, 2016
11.  Prohibition of Benami Property Transaction Rules, 2016
12.  Direct Tax Vivad se Vishwas Rules, 2020
Division Two - Relevant Schemes
13.  Reverse Mortgage Scheme, 2008
14.  Capital Gains Accounts Scheme, 1988
15.  Bank Term Deposit Scheme, 2006
16.  National pension scheme
17.  Centralised Verification Scheme, 2019
18.  Centralised Processing of Returns Scheme, 2011
18.  Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013
19.  Faceless Assessment scheme, 2019   
20.  Tax return preparer scheme, 2006
21.  Faceless appeal scheme, 2020
22.  Faceless penalty scheme, 2021
23.  E-advance Ruling Scheme, 2021
24.  e-Verification Scheme, 2021
25.  Income computation and Disclosure Standards
26.  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 
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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