Taxmann�s Master Guide To Income Tax Act � Section Wise Commentary on the Finance Act, 2021 with Analysis of all Statutory Provisions & Judicial Changes in the Income-tax Act | 31st Edition | 2021 [Paperback] Pradeep S. Shah and Rajesh S. Kadakia


Price: ₹2,020.00
(as of Mar 22,2023 18:58:46 UTC – Details)

Taxmann’s Master Guide to Income Tax Act, is a unique book that provides the following:Section-wise commentary on the Finance Act 2021Ready-referencer for all-important procedural aspects of the Income-tax Act. Analysis of all statutory and judicial changes in the Income-tax ActThe Present Publication is the 31st Edition, amended by the Finance Act 2021 & the Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. This book is authored by Pradeep S. Shah & Rajesh S. Kadakia, with the following noteworthy features: [Division 1 | Commentary]: Section-wise commentary on changes made by the Finance Act, 2021
o Definitions
o Taxation of Unit Linked Insurance Policy (ULIPs)
o Tax Incentive for Units Located in International Financial Services Centre (IFSC)
o Exemptions
o Taxation of Charitable Trusts
o Business Income
o Capital Gains
o Carry Forward of Losses
o Deductions
o Return and Assessment of Income
o Discontinuation of Income-tax Settlement Commission
o Constitution of Dispute Resolution Committee (Section 245MA)
o Board for Advance Rulings (Chapter XIX-B)
o Miscellaneous [Division 2 | Income Tax Practice Manual]:
o Tabular presentation of all key provisions of the Act, i.e.:
§ Tax-Free Incomes§ Deductions & Allowances
§ Periods of Limitation
§ Penalties
§ offences and Prosecutions
o Analysis of all procedural aspects of the Act, i.e.:
§ 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 3 | Gist of all Circulars, Clarifications & Notifications (1961 – February 2021)] with Section & Alphabetical key for easy navigation [Division 4 | Digest of all Landmark Rulings (1922 – February 2021)] with Section & Alphabetical keys for easy navigationAlso available in Taxmann’s Virtual Book Format (An e-Book Initiative for un-interrupted reading experience). Also available [28th Edition | 2021] Taxmann’s Master Guide to Income Tax Rules – In depth rule-wise commentary along with gist of all Circulars & Notifications and judicial precedents.

From the Publisher




Publisher ‏ : ‎ Taxmann; 31st Edition | 2021 (4 April 2021); Taxmann Publications Private Limited, 59/32, New Rohtak Road, New Delhi-110005, Email Id:, Phone Number: 45562222
Language ‏ : ‎ English
Paperback ‏ : ‎ 1972 pages
ISBN-10 ‏ : ‎ 9390831121
ISBN-13 ‏ : ‎ 978-9390831128
Item Weight ‏ : ‎ 2 kg 100 g
Dimensions ‏ : ‎ 27.94 x 2.54 x 25.4 cm
Country of Origin ‏ : ‎ India
Importer ‏ : ‎ Taxmann Publications Private Limited
Packer ‏ : ‎ Taxmann Publications Private Limited
Generic Name ‏ : ‎ Tax Books, Direct Tax Laws, Direct Tax Laws Commentaries, Income Tax Commentaries, Professional Books on Direct Tax Laws, Income Tax Rules, Income Tax Act, Finance Bill 2021 Books, Finance Act 2021 Books, Finance Act 2021 Amendments, Budget 2021, Income Tax Case Laws, Direct Tax Case Laws, Income Tax Circulars & Notifications, Direct Tax Circulars & Notifications, IFSC Books, Faceless Assessment, Faceless Penalty, Faceless Appeal

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