
Taxmann Master Guide To Income Tax Act By Pradeep S Shah Rajesh S Kadakia Edition April 2022
Taxmann Master Guide To Income Tax Act By Pradeep S Shah
Taxmann Master Guide To Income Tax Act By Pradeep S Shah
This is a unique book that covers the following:
- [Section-wise Commentary] on the Finance Act 2022
- [Ready-referencer for All-important Procedural Aspects] of the Income-tax Act
- [Gist of All Circulars and Notifications] Section-wise, which are still in force
- [Digest of Landmark Rulings] are given Section-wise
The Present Publication is the 32nd Edition, amended by the Finance Act 2022 & the Taxation Laws (Amendment) Act, 2021. This book is authored by Taxmann’s Editorial team, with the following coverage:
[Division One]
Section-wise commentary on the Finance Act, 2022
- Taxation of Virtual Digital Asset
- Income and Tax Computation
- Taxation of Charitable Trusts
- Profits and Gains from Business or Profession
- Capital Gains
- Deductions and Exemptions
- Carry forward and Set-off of losses
- Unexplained Income and Search
- TDS/TCS
- Updated Return of Income
- Return, Assessment and Reassessment
- Appeals and Dispute Resolution
- Liability in Special Cases
- Penalties and Prosecutions
- Reporting Obligation under Section 285B
[Division Two]
Income Tax Practice Manual
- Deduction of tax at source
- Collection of tax at source
- Return of income
- Assessment/reassessment
- Rectification of mistakes
- Payment of tax/interest & refund of taxes
- PAN & Aadhaar
- Statements of Finance Transactions (SFT)
- Advance Tax
- Interest and Fees
- Refunds
- Faceless Proceedings
[Division Three]
- The gist of all Circulars, Clarifications & Notifications
- From 1961 – February 2022 with Section & Alphabetical key for easy navigation
[Division Four]
- Digest of all Landmark Rulings
- From 1922 – 2022 with Section & Alphabetical keys for easy navigation
About the author
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorised and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Analytical write-ups should be provided on recent, controversial, and important issues to help the readers to understand the concept and its implications
- It must be ensured that every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements must be supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied