DIRECT TAX MANUAL -TAXMANN PUBLICATION -FINANCE ACT 2024 -SET OF 3 VOLUMES
Description
The Direct Taxes Manual is acknowledged as the benchmark for excellence in direct taxation, setting the highest standards for accuracy, depth, and comprehensive coverage.
This manual has been the preferred publication for tax professionals, legal practitioners, and revenue officers across India for over fifty years. Its reputation as the most authoritative guide in direct taxation is built on Taxmann's unwavering commitment to delivering precision and clarity in every edition. Celebrated for its systematic approach, the manual provides a structured and in-depth understanding of direct tax laws.
What distinguishes the Direct Taxes Manual is its exhaustive and up-to-date content, unmatched in scope and reliability. This three-volume set is designed to be a one-stop resource, providing an all-encompassing compilation of:
- Acts
- Rules
- Landmark Rulings
- Direct Taxes Law Lexicon
- Circulars, Clarifications & Notifications
- Schemes
- Return Forms
- Other Rules/Schemes
This book incorporates all the changes made by the following:
- Volume One | Acts – Amended by the Finance Act, 2024 and Finance (No. 2) Act, 2024
- Volume Two | Rules – Incorporating all Available Amendments Notified up to Income Tax (Sixth Amendment) Rules, 2024 and Return Forms for A.Y. 2024-25
- Volume Three | Landmark Rulings, Direct Taxes Law Lexicon, Circulars, Clarifications & Notifications, Schemes – Amended up to July 2024
The Present Publication is the 54th Edition, edited by Taxmann's Editorial Board, with the following volume-wise noteworthy features:
- Volume One | Acts
- [Detailed Annotations and Practical Tools] Each section is accompanied by extensive annotations that provide:
- Relevant Rules & Forms applicable to that section
- Key Circulars & Notifications issued by the government, which are essential for interpretation and application
- Dates of Enforcement for specific provisions, enabling readers to understand the chronological application of the law
