Taxmann Combo Direct Tax Laws (Income Tax Act, Income Tax Rules & Direct Taxes Ready Reckoner) Set of 3 Books By Vinod K. Singhania Edition 2023

Income Tax Act Income Tax Rules & Direct Taxes Ready Reckoner

Income Tax Act Income Tax Rules & Direct Taxes Ready Reckoner

These books, authored by Taxmann’s Editorial Board & Dr Vinod K. Singhania, are a COMBO for the following books on Direct Tax Laws:

• Taxmann’s Income Tax Act | 68^th Edition | 2023
• Taxmann’s Income Tax Rules | 60^th Edition | 2023
• Taxmann’s Direct Taxes Ready Reckoner | 47^th Edition | A.Y. 2023-24 & 2024 & 25

The key features of these books are as follows:

Taxmann’s Income Tax Act

This book covers the amended, updated & annotated text of the Income-tax Act 1961 & the Finance Act 2023.

The Present Publication is the 68^th Edition and has been amended by the Finance Act 2023. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [Coverage] of this book includes:
• Division One – Income-tax Act, 1961
• Arrangement of Sections
• Text of the Income-tax Act, 1961, as amended by the Finance Act, 2023
• Appendix
• List of provisions of Allied Acts/Circulars/Regulations referred to in Income-tax Act
• Text of provisions of Allied Acts/Circulars/Regulations referred to in Income-tax Act
• Validation Provisions
• Subject Index
• Division Two – Finance Act, 2023
• Text of the Finance Act, 2023
• [Annotations] under each section shows:
• Relevant Rules & Forms
• Relevant Circulars & Notifications
• Date of enforcement of provisions
• Allied Laws referred to in the section
• [Legislative History of Amendments] since 1961
• Comprehensive Table of Contents
• [Quick Navigation] Relevant section numbers are printed in folios for quick navigation
• [Bestseller Series] Taxmann’s series of bestseller books for more than five decades
• [Zero Error] Follows the six-sigma approach to achieve the benchmark of ‘Zero Error’

Taxmann’s Income Tax Rules

This book covers the Amended, Updated & Annotated text of the Income-tax Rules and 35+ Allied Rules, Schemes, etc.

The Present Publication is the 60^th Edition, and all available amendments notified up to Income Tax (Third Amendment) Rules, 2023, have been incorporated. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [Coverage] of this book includes:
• All Rules, Schemes, etc., which are either notified under the Income-tax Act or referred to in different provisions of the Income-tax Act, are covered, i.e.,
• Income-tax Rules
• ICDS
• Faceless Assessment, Appeal & Penalty Scheme with Directions
• STT, CTT & EL, etc.
• Income-tax Return Forms for Assessment Year 2023-24
• [Action Points for Forms] All Forms carry Action Points that explain the Relevant Provisions and Process of Filing
• [Quick Identification for Redundant & e-Forms]
• [Bestseller Series] Taxmann’s series of Bestseller Books for more than Five Decades
• [Zero Error] Follows the Six Sigma Approach to achieve the benchmark of ‘Zero Error’

Taxmann’s Direct Taxes Ready Reckoner

Taxmann’s bestseller for 40+ years, is a ready-referencer for all provisions of the Income-tax Act, covering an illustrative commentary.

The Present Publication is the 47^th  Edition & has been amended by the Finance Bill 2023 as passed by the Lok Sabha for A.Y. 2023-24 & 2024-25. This book has been authored by Dr Vinod K. Singhania, with the following noteworthy features:

• [Focused Analysis] without resorting to paraphrasing of sections and legal jargons, on the following:
• [Amendments made by the Finance Bill 2023] are duly incorporated in respective chapters and are appropriately highlighted
• [Comprehensive Analysis of Amendments with Illustrations] are given separately in Referencer 2: Amendments at a glance
• [Case Studies on Complex Provisions] are given to understand the implications of the new provisions and amendments in the existing provisions, including:
• Section 43B – Consequences of making late payment to micro and small enterprises
• Section 44AD & Section 44ADA – Increase in the threshold limits for presumptive taxation scheme
• Section 50AA – Special provision for computation of capital gain in the case of a unit of specified mutual fund or market-linked debenture
• Section 54 & 54F – Limit on the exemption that can be claimed
• Section 56(2)(xiii) – Tax on the sum received under a life insurance policy
• Section 87A – Rebate under alternative tax regime
• Section 115BAC – Alternative Tax Regime
• [Analysis of all Provisions of the Income-tax Act] along with relevant Rules, Case Laws, Circulars and Notifications
• [Analysis on Alternative Tax Regime] along with Break-even Tables
• [Faceless Tax Proceedings] provides the summary of all the legal provisions
• [Tabular Presentation] of all key provisions of the Income-tax Act
• [Computation of Taxes] on various slabs of income
• [Ready Referencer] for tax rates, TDS rates, TCS rates, due dates, etc.
• [Zero Error] Follows the six-sigma approach to achieve the benchmark of ‘zero error’

About the author

Dr Vinod K. Singhania got his PhD from the Delhi School of Economics in 1976. His field of special interest includes all facets of corporate legislation and corporate economics, especially tax laws.

Associated in different capacities with several professional institutes and business houses in India and abroad, Dr Singhania has authored many popular books and software published by Taxmann.

He has to his credit more than 300 research articles that have appeared in leading journals. He has been a resource person in over 800 seminars in India and abroad.