MASTER GUIDE TO INCOME TAX ACT -2024 As Amended by Finance (Act.2) 2024 TAXMANN PUBLICATION

This is a unique book that covers the following:

• [Section-wise Commentary] on the Finance Act 2024
• [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 34rd Edition and has been amended by the Finance Act 2023. This book is authored by Taxmann's Editorial team, with the following coverage:

• [Division One]
• Section-wise commentary on the Finance Act, 2024
• Tax on Winning from Online Games
• Taxation of Life Insurance Policies
• Taxation of Charitable and Religious Trusts
• Agniveer Scheme
• Business Income
• Capital Gains
• Other Income
• Deductions and Exemptions
• New Tax Schemes
• TDS/TCS
• Assessment and Refunds
• Penalties and Prosecution
• Appeals and Dispute Resolution
• Transfer Pricing
• [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 2023, with Section & Alphabetical key for easy navigation
• [Division Four]
• Digest of all Landmark Rulings
• From 1922 – February 2023, with Section & Alphabetical keys for easy navigation