DIRECT TAX MANUAL-FINANCE (ACT.2) 2024 IN 3 Volumes by BHARAT LAW PUBLICATION
-30%
Click Image for Gallery
| About DIRECT TAXES MANUAL -Finance (Act.2) 2024 |
About DIRECT TAXES MANUAL Vol.1 1. Income-tax Act, 1961 Text of sections Chronological list of Amendment Acts SUBJECT INDEX Appendix 1: Important Circulars and Notifications Appendix 2: The Finance Act, 2023 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 for Computation of Net Agricultural Income 2. Securities Transaction Tax Text of Sections 3. Commodities Transaction Tax Text of Sections 4. Equalisation Levy Text of Sections 5. Limited Liability Partnership Act, 2008 Text of Sections 6. Prohibition of Benami Property Transactions Act, 1988 Text of Sections 7. Kar Vivad Samadhan Scheme, 1998 8. Direct Tax Vivad Se Vishwas Act, 2020 Text of Sections 9. Public Provident Fund Act, 1968 DIRECT TAXES MANUAL Vol.2 DIVISION ONE INCOME TAX & ALLIED RULES 1. The Income-tax Rules, 1962 Chronological list of amendments 2. The Income-tax Rules, 1962 Text of Rules and Forms Subject Index ANNEXURE 1: Income Computation and Disclosure Standards 3. The Income-tax (Certificate Proceedings) Rules, 1962 Text of Rules and Forms Chronological list of amendments Subject Index 4. The Income-tax (Appellate Tribunal) Rules, 1963 Text of Rules and Forms Chronological list of amendments CBDT Instruction: Revision of monetary limits for filing of appeals by the department before Income-tax Appellate Tribunal, High Courts and Supreme Court — Measures for reducing litigation — Regarding Instructions regarding e-payment of ITAT fees Subject Index 5. Income-tax (Dispute Resolution Panel) Rules, 2009 Text of the Rules Chronological list of amendments 6. The Income-tax Settlement Commission (Procedure) Rules, 1997 Text of the Rules Chronological list of amendments 7. The Authority for Advance Rulings (Procedure) Rules, 1996 Text of the Rules 8. Equalisation Levy Rules, 2016 Text of the Rules DIVISION TWO RELEVANT SCHEMES 9. Reverse Mortgage Scheme, 2008 [For purposes of section 47(xvi)] Text and Forms of the Scheme 10. Capital Gains Accounts Scheme, 1988 [For purposes of sections 54(2), 54B(2), 54D(2), 54F(4) and 54G(2)] Text and Forms of the Scheme Notification: Banks authorised to receive deposits under the scheme 11. Bank Term Deposit Scheme, 2006 [For purposes of section 80C(2)(xxi)] Text and Forms of the Scheme 12. National Pension Scheme Tier II – Tax Saver Scheme, 2020 Text of the Scheme 13. Faceless jurisdiction of Income-tax Authorities Scheme, 2022 Text of the Scheme 14. e-Verification Scheme, 2021 Text of the Scheme 15. e-Assessment of Income Escaping Assessment Scheme, 2022 Text of the Scheme 16. Faceless Inquiry or Valuation Scheme, 2022 Text of the Scheme 17. Centralised Processing of Returns Scheme, 2011 Text of the Scheme 18. Faceless Assessment Scheme, 2019 (1) Faceless Assessment Scheme, 2019 (2) Directions under section 143(3B) for Faceless Assessment Scheme, 2019 (3) Conduct of assessment proceedings through "E-Proceeding" facility during financial year 2019-20 — regarding: Circular No. 27 of 2019, dated September 26, 2019 19. e-Settlement Scheme, 2021 Text of the Scheme 20. e-Dispute Resolution Scheme, 2022 Text of the Scheme 21. E-advance Rulings Scheme, 2022 Text of the Scheme 22. Centralised Processing of Equalisation Levy Statement Scheme, 2023 Text of the Scheme 23. Faceless Appeal Scheme, 2021 (1) Faceless Appeal Scheme, 2021 under section 250(6B) and (6C) (2) Authorised Income-tax Authorities to conduct e-appeal proceedings 24. Faceless Penalty Scheme, 2021 (1) Faceless Penalty Scheme, 2021 (2) Directions under section 274(2B) for Faceless Penalty Scheme, 2021 DIVISION THREE OTHER RULES 25. Securities Transaction Tax Rules, 2004 Text of the Rules 26. Commodities Transaction Tax Rules, 2013 Text of the Rules DIRECT TAXES MANUAL Vol.3 Division 1 Definitions under various enactments Definitions under various enactments Division 2 Interpretation of Statutes Chapter 1 Interpretation of Taxing Statutes Chapter 2 General Principles of Interpretation Division 3 Words and Phrases under Direct Taxes A. Income-tax Act, 1961 B. Wealth-tax Act, 1957 C. Gift-tax Act, 1958 D. Interest-tax Act, 1974 E. Expenditure-tax Act, 1987 F. Direct Tax Vivad Se Vishwas Act, 2020 Supreme Court & High Courts on Income Tax A Income-tax Act, 1961 B Wealth-tax Act, 1957 C Expenditure-tax Act, 1987 D Banking Cash Transaction Tax |
