Description
Taxmann Publications Direct Taxes Manual (Set of 3 volumes) 51st Edition 2021 by Taxmann
Taxmann’s Direct Taxes Manual is a compilation of annotated, amended and updated:
Income-tax Act, 1961
Income-tax Rules, 1962
Circulars & Notifications
Allied Laws
Law Lexicon
Gist of Landmark Rulings
The Present Publication is the 51st Edition, comes in a set of 3 volumes, that incorporates all changes made by the following:
Volume 1 – The Finance Act, 2021 & the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
Volume 2 – The Income-tax (5th Amendment) Rules, 2021
Volume 3 – Law stated is amended up to 1st March, 2021
Taxmann’s Direct Taxes Manual incorporates the following noteworthy features:
[Bestseller Series] Taxmann's series of Bestseller Books for more than Five Decades
[Zero Error] Follows the six-sigma approach, to achieve the benchmark of 'zero error'
Published in three volumes:
Volume 1 incorporates the Income-tax Act, 1961 as amended by the Finance Act, 2021 & Taxation & Other Laws (Relaxation & Amendment of Certain Provisions) Act, 2020. It also contains other Allied Acts such as:
Direct Tax Vivad se Vishwas Act, 2020
Prohibition of Benami Property Transactions Act, 1988
Securities Transaction Tax
Commodities Transaction Tax
Equalisation Levy
Black Money Act
Prevention of Money Laundering Act
National Tax Tribunal Act, 2005
Volume 2 incorporates the Income-tax Rules as amended by the Income-tax (5th Amendment) Rules, 2021. It also contains other Allied Rules such as:
Income Computation and Disclosure Standards
Income-tax (Appellate Tribunal) Rules, 1963
Certificate Proceeding Rules, 1962
Commodities Transaction Tax Rules, 2013
Securities Transaction Tax Rules, 2004
Authority for Advance Rulings (Procedure) Rules, 1996
Prohibition of Benami Property Transaction Rules, 2016
Equalisation Levy Rules, 2016
Income-tax Settlement Commission (Procedure) Rules, 1977
Capital Gains Accounts Scheme, 1988
Electoral Trusts Scheme, 2013
Income-tax (Dispute Resolution Panel) Rules, 2009
Reduction of Wavier of Interest under Section 234A/234B/234C
Delay in Filing Refund Claim
Bank Term Deposit Scheme, 2006
Reverse Mortgage Scheme, 2008
Centralised Verification Scheme, 2019
Faceless Assessment Appeal & Penalty
Sukanya Samriddhi Account Scheme, 2019
Senior Citizen’s Savings Scheme, 2019
Kisan Vikas Patra Scheme, 2019
Public Provident Fund Scheme, 2019
National Savings Certificates (VIII Issue) Scheme, 2019
Tax Return Preparer Scheme, 2006
Site Restoration Fund Scheme, 1999
Direct Tax Vivad Se Vishwas Rules, 2020
National Pension Scheme Tier II – Tax Saver Scheme, 2020
Centralised Processing of Returns Scheme, 2011
Volume 3 incorporates the following:
[Schemes] All schemes relevant under the Income-tax Act, 1961
[Words & Phrases] as defined by various Courts and Tribunals
[Circulars, Clarifications & Notifications | 1961 – February 2021] Gist of all Circulars and Notifications which are in force
[Case Laws | 1922 – February 2021] Digest of all landmark rulings by the Apex Court, High Courts & Tribunals
[Models & Drafts] Specimen, models, and drafts of deeds, letters such as indemnity bond, reply to notices, etc.
About the author
Taxmann
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of Editor In-Chief Mr. Rakesh Bhargava.
The Research and Editorial Team is responsible to develop the reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in our publications and research platform. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
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