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Direct Taxes Manual (Set of 3 Volumes)

Direct Taxes Manual (Set of 3 Volumes)

  • ₹5,895.00

In Stock
  • Author(s): Ravi Puliani, Mahesh Puliani
  • Brand: Bharat Law House
  • Edition: 28 Ed 2020
  • ISBN 13 9789386920706
  • Approx. Pages 5557+ 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
Also Containing
»    Departmental Views (Containing Gist of CBDT Circulars)
»    Gist of Supreme Court Rulings
»    Finance Act, 2020
»    Taxation & Others Laws Ordinance, 2020   
    • Income-tax Act, 1961
    • Finance Act, 2020
    • Taxation & Others Laws Ordinance, 2020   
    • Commodities Transaction Tax
    • Limited Liability Partnership Act, 2008
    • Benami Transactions (Prohibition) Act, 1988
    • Public Provident Fund Act, 1968
    • Kar Vivad Samadhan Scheme, 1998
    • National Tax Tribunal Act, 2005
Volume 2
with New Return Forms (A.Y. 2020-21) in volume 2A

Also containing
•    Procedural Tips
•    Allied Rules & Schemes
    »    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
    »    Senior Citizens Savings Scheme Rules, 2004
    »    Senior Citizen's Welfare Fund Rules, 2016
    »    Securities Transaction Tax Rules, 2004
    »    Banking Cash Transaction Tax Rules, 2005
    »    Commodities Transaction Tax Rules, 2013
    »    Sukanya Samriddhi Account Rules, 2014
    »    Equalisation Levy Rules, 2016
    »    Prohibition of Benami Property Transactions Rules, 2016
    »    Various Schemes issued under the Income-tax Act.
Volume 2A
Containing
IT Return Forms (A. Y. 2020-2021) & Other Amendments
»    Income-tax (Twelfth Amendment) Rules, 2020 : Amendment of Rule 12 and
      substitution of ITR-1 to ITR-7
»    Income-tax (Eleventh Amendment) Rules, 2020: Omission of rule 31AB; insertion
      of rule 114-I and substitution of Form 26AS
»    Income-tax (Tenth Amendment) Rules, 2020: Amendment of rule 10V; insertion of
      Form No. 3CEJA; substitution of Form No. 3CEK
»    Income-tax (Ninth Amendment) Rules, 2020: Amendment of Rules 10TD and 10TE
      and Form No. 3CEFA
Volume 3
A Complete "Do It Yourself" guide containing the law, practice and procedure on income-tax - with Amendments at a Glance, case-law, tabulated expositions, departmental circulars and notifications including transfer pricing and taxation of non-residents.
•    Amendments at Glance
•    Rates of Tax
•    Residential Status
•    Provisions Relating to Non-Resident
•    International Tax Rates
•    Double Taxation Avoidance Agreements
•    List of Exempt Incomes
•    Income Computation Disclosure Standards (ICDS)
•    Business Deductions and Disallowances
•    Capital gains
•    Set Off and Carry forward of Losses
•    Minimum Alternate Tax
•    Transfer Pricing
•    GAAR
•    Penalties & Prosecution
•    Prohibition on Cash Transactions
•    Deductions under Chapter VIA
•    Time Limit, Form & Fees for Filing an Appeal
•    Limitations
•    Tax Deduction at Source
•    Frequently Asked Questions
•    Selected Case-Law
•    Model Deeds
•    CBDT Circulars & Government Notifications
•    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.    Limited Liability Partnership Act, 2008
5.    Prohibition of Benami Property Transaction Act, 1988
6.    Kar Vivad Samadhan Scheme, 1998
7.    Public Provident Fund Act, 1968
8.    The National Tax Tribunal Act, 2005
Volume 2
Division One - Income Tax & Allied Rules

1.    The Income-tax Rules, 1962
Annexure 1 : Income Computation and Disclosure Standards
2.    The Income-tax (Certificate Proceedings) Rules, 1962
3.    The Income-tax (Appellate Tribunal) Rules, 1963
4.    Income-tax (Dispute Resolution Panel) Rules, 2009
5.    The Income-tax Settlement Commission (Procedure) Rules, 1997
6.    The Authority for Advance Rulings (Procedure) Rules, 1996
7.    Senior Citizens Savings Scheme Rules, 2004
8.    Senior Citizens' Welfare fund Rules, 2016
9.    Securities Transaction Tax Rules, 2004
10.  Banking Cash Transaction Tax Rules, 2005
11.  Commodities Transaction Tax Rules, 2013
12.  Sukanya Samriddhi Account Rules, 2016
13.  Equalisation Levy rules, 2016
14.  Prohibition of Benami Property Transaction Rules, 2016
Division Two - Relevant Schemes
15.  Electoral Bond Scheme, 2018
16.  Electoral Trusts Scheme, 2013
17.  Site Restoration Fund Scheme, 1999
18.  Reverse Mortgage Scheme, 2008
19.  Capital Gains Accounts Scheme, 1988
20.  Equity linked Savings Scheme, 2005
21.  Bank Term Deposit Scheme, 2006
22.  Guidelines for Providing Training by Shipping Companies for Tonnage Tax
         Scheme under Chapter XIIG of Income-Tax Act
23.  Centralised Verification Scheme, 2019
24.  Centralised Processing of Returns Scheme, 2011
25.  E-Assessment Schemes, 2019
26.  Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013
27.  Tax Return Preparer Scheme, 2006
28.  7.75% Savings (Taxable) Bonds, 2018
29.  Income computation and Disclosure Standards
30.  Limited Liability Partnership Rules, 2009
Volume 3
Division 1 : Amendments at a Glance
Chapter 1     Amendments at a Glance (Made by Finance Act, 2020)
Chapter1A    Extended Due Dates by the Taxation and Other Laws Ordinance, 2020
Chapter 1B   Vivaad Se Vishwas Scheme
Chapter 2     Rates of Tax
Division 2 : Law, Practice & Procedure
Chapter 3     Residential Status
Chapter 4     Provisions Relating to Non-Resident
Chapter 5     International Tax Rates
Chapter 6     Double Taxation Avoidance Agreements
Chapter 7     List of Exempt Incomes
Chapter 8     Income Computation Disclosure Standards (ICDS)
Chapter 9     Business Deductions and Disallowances
Chapter 10   Capital Gains
Chapter 11   Set Off and Carry Forward of Losses
Chapter 12   Minimum alternate Tax
Chapter 13  Transfer Pricing --- Domestic & International
Chapter 14   General Anti Avoidance Rule (GAAR)
Chapter 15   Penalties & Prosecution
Chapter 16   Prohibition on Cash Transactions
Chapter 17   Deductions under Chapter VIA
Chapter 18   Time Limit, Form & Fees for Filing an Appeal
Chapter 19   Limitations
Chapter 20   Tax Deduction at Source
Chapter 21   Frequently asked Questions (FAQs)
Division 3 :  General Information
Chapter 22   Rates of Gold and Silver
Chapter 23   Depreciation Rates as per Companies Act, 1956/2013
Chapter 24   Income Tax Rules
Division 4 : Tax Tables
Chapter 25   Tax Tables
Chapter 26   Advance Tax/Income Tax Calculation by Formula
Division 5 : Supreme Court & High Courts on Income Tax
Chapter 27   Supreme Court & Hight Courts on Income Tax
Division 6 : Model Deeds
Chapter 28   Model Deeds
Division 7 : CBDT Circulars and Government Notifications
Chapter 29   CBDT Circulars and Government Notifications
Division 8 :  Allied Laws Referred to in Direct Taxes Acts/Rules
Chapter 30   Allied Laws Referred to in Direct Taxes Acts/Rules
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Author Details
Ravi Puliani,
Advocate
Mahesh Puliani, B.Com., LL.B.
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