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Handbook on Direct Taxes - Compendium For Users (For Assessment Year 2021-22 and 2022-23) With Ready Reckoner Tables, Relevant Case Law, Circulars and Notifications

Handbook on Direct Taxes - Compendium For Users (For Assessment Year 2021-22 and 2022-23) With Ready Reckoner Tables, Relevant Case Law, Circulars and Notifications

  • ₹1,659.00

In Stock
  • Author(s): CA G Sekar
  • Brand: Commercial Law Publishers (India) Pvt Ltd
  • Edition: 20 Ed 2021
  • ISBN 13 9789390926275
  • Approx. Pages 1060 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 18 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

As Amended by
»    Finance Act, 2021
»    Taxation and other Laws [Relaxation of Certain Provisions] Ordinance, 2021
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Description
Features/Highlights

•    Updated with Amendments made by Finance Act, 2021.
•    All recent & relevant Circulars, Notifications, Press Releases & Court Decisions updated.
•    Referencer Tables for Individuals, HUP, AOP, BOI, AJP, Firms, Companies, Co-operative Societies
     for 10 assessment years.
•    Highlights and Summaries of Important Provisions / Contents of Direct Tax Laws under Fast Track
     Referencer.
•    Highly useful Fast Track Referencer with 12 Segments
•    Summary of Depreciation Schedule, Forms of Companies Act, 2013
•    Overview of all Accounting Standards issued by ICAI.
•    Highly appreciated by IT Department Officials as an immediate Reference Book and
     User-Friendly Reckoner.
•    Only Book having Relevant Case Laws, Circulars and Notifications.
Beneficiaries & Users of this Book include
•    Office of the Comptroller and Auditor General of India
•    Office of the Central Board of Direct Taxes, Chief Commissioners of Income-Tax for use by the Officers
     of TDS Wing, as well as DDOs.
•    National Academy of Direct Taxes, Ministry of Finance, Nagpur
•    Various Nationalized Banks like Indian Bank, State Bank of India, Canara Bank, Corporation Bank etc.
      for use at their Branches.
•    Various Companies and Firms in the Manufacturing and Service Sector.
•    Accounting, Finance, Investment & Legal Professionals - in practice & service
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Contents
Fast Track Referencer

FTR 1  Tax Rates for Last Ten Assessment Years
FTR 2  Amendments by Finance Act, 2021
FTR 3  Due Dates for Direct Taxes
FTR 4  Special Rates under the Income Tax Act, 1961
FTR 5  TDS & TCS Rates for Financial Year 2021-2022
FTR 6  Investment Planner for Financial Year 2021-2022
FTR 7  Forms under Income Tax Rules, 1962
FTR 8  Heads of Income and Deductions
FTR 9  Limitation of Time
FTR 10  Depreciation Rates under Income Tax Rules, 1962
FTR 11  Depreciation Rates under Schedule II of The Companies Act, 2013
FTR 12  Gold and Silver Rates
CHAPTERS
Part I - Computation of Total Income
1   Basic Concepts in Income Tax Law
2   Residential Status
3   Exemptions under the Income Tax Act, 1961
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 under Chapter VI—A
12  Rebates from Tax Payable
13  Agricultural Income
14  Relief for Salaried Employees
15  Taxation of Individuals
16  Taxation of HUF
17  Taxation of Partnership Firm
18  Taxation of LLP
19  Taxation of Companies
20  Taxation of AOP
21  Taxation of Co-operative Society
22  Taxation of Charitable Trust
23  Taxation of Private Trust
24  Taxation of Non-Residents
Fast Track Referencer
25  Taxation of International Transactions — Transfer Pricing
26  Double Taxation Avoidance Agreement
27  Taxation of Mutual Associations
28  Special Provisions relating to Avoidance of Tax
29  Tax Deduction at Source
30  Advance Tax, Collection and Recovery of Tax.
31  Interest
32  Refunds
33  Penalties and Prosecutions
34  Income Tax Authorities
35  Assessment Procedure — Duties of Assessee
36  Assessment Procedure — Powers of the Department
37  Assessment Procedure — Various Assessments
38  Assessment Procedure — Income Escaping Assessment
39  Assessment Procedure - Search Assessment
40  Liability in Special Cases
41  Settlement Commission
42  Rectification and Revision
43  Appeals to Various Authorities
44  Authority for Advanced Rulings
45  The Wealth Tax Act, 1957
Quick Referencer on Allied Law
Allied Law 1    Fringe Benefit Tax
Allied Law 2    Securities Transactions Tax
Allied Law 3A  Commodities Transaction Tax [As per Finance Act, 2013]
Allied Law 3B  Commodities Transaction Tax [For A.Y. 2009-2010 only]
Allied Law 4    Fees Payable under Companies Act, 2013
Allied Law 5    Forms under the Companies Act, 2013
Allied Law 6    Accounting Standards of ICAI
Allied Law 6A Text of Income Computation and Disclosure Standards (ICDS)
Tax Referencer Tables

Tax Referencer for Individuals, HUF, AOP or BOI
Tax Referencer for Firms
Tax Referencer for Domestic Companies
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Author Details
Shri G Sekar
is a graduate in commerce and a fellow member of the Institute of Chartered Accountants of India. He is a rank-holder and
Gold Medalist in the graduation examinations. His areas of specialization  include Direct Taxation, Indirect Taxation, Systems Audit, Accounting Standards and Government Accounting. He is a faculty member on Taxation, at Institute of Chartered Accountants of India and its Branches. He is also a visiting faculty on the subject in management and professional institutes including Regional  Training Institute of Southern Region - C & AG. He has been regularly presenting papers on Direct and Indirect Taxation and Accounting Standards at conferences organised by various institutions. His articles on Direct and Indirect Taxation have been published in law journals.
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