Taxmann's Direct Taxes Law & Practice | Professional Edition | AYs 2023-24 & 2024-25 � The most trusted commentary on Income-tax for experienced practitioners for 20+ years [Finance Act 2023 Edition]

Description Taxmann's flagship commentary�on Direct Taxes has been the most trusted & bestselling commentary for experienced practitioners for over twenty years. It aims at�not only making the reader understand the law but also helping them�develop the ability to apply it. In other words, this book aims at providing the reader with the following: � Acquire familiarity with the various direct tax provisions � Awareness of direct tax provisions � The nature and scope of direct tax provisions � Up-to-date knowledge of how a statutory provision has been interpreted by different courts of law on different occasions The Present Publication is the Latest Edition for Assessment Years 2023-24 & 2024-25, authored by Dr Vinod K. Singhania & Dr Kapil Singhania, incorporating all the amendments made by the Finance Act 2023. The salient features of this book are as follows: � [Thoroughly Revised] to make the text more reader-friendly � [Lucid & To-The-Point Explanations] which have been arranged in paras & sub-paras with distinct numbers to make the practitioners more efficient in their work � [Theoretical Discussions Supplemented by Unique 600+ Illustrations] covering an exhaustive range of issues with reference to the latest Case Laws � [Tax Planning] Hints are given wherever tax planning can be resorted to � [Coverage of Statutory & Judicial Precedents] ? In-depth analysis�of�all provisions of the Income-tax�Act with relevant Rules, Judicial Pronouncements, Circulars and Notifications ? Frequently asked questions�for complex provisions ? Gist of relevant Circulars and Notifications�issued from January 2023 to February 2023 ? Digest of all Landmark Rulings�by the Apex Court, High Courts, and Tribunals from 2015 to February 2023 � [Bestseller Series] Taxmann's�Bestseller Book for more than twenty years � [Zero Error] Follows the�Six Sigma Approach to achieve the�Benchmark of 'Zero Error' � The detailed contents of the book are as follows: ? Basic Concepts ? Residential Status and Tax Incidence ? Incomes Exempt from Tax ? Salaries ? Income from House Property ? Profits and Gains of Business or Profession ? Capital Gains ? Income from Other Sources ? Income of Other Persons included in Assessee's Total Income ? Set off and Carry Forward of Losses ? Deductions from Gross Total Income and Tax Liability ? Agriculture Income ? Typical Problems on the Assessment of Individuals ? Tax Treatment of Hindu Undivided Families ? Special Provisions Governing Assessment of Firms and Associations of Persons ? Taxation of Companies ? Assessment of Co-operative Societies ? Assessment of Charitable and Other Trusts ? Return of Income and Assessment ? Penalties and Prosecution ? Advance Payment of Tax ? Interest ? Tax Deduction or Collection at Source ? Refund of Excess Payment ? Appeals and Revisions ? Income-tax Authorities ? Settlement Commission and Dispute Resolution Committee ? Special Measures in Respect of Transactions with Persons Located in Notified Jurisdictional Area ? General Anti-Avoidance Rule ? Advance Ruling ? Search, Seizure and Assessment ? Transfer Pricing ? Business Restructuring ? Alternative Tax Regime ? Tax Planning ? Miscellaneous