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Direct Taxes Ready Reckoner 47th Edition at Meripustak

Direct Taxes Ready Reckoner 47th Edition by Vinod K Singhania, Taxmann Publications

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  • General Information  
    Author(s)Vinod K Singhania
    PublisherTaxmann Publications
    Edition47th Edition
    Publish YearMarch 2023


    Taxmann Publications Direct Taxes Ready Reckoner 47th Edition by Vinod K Singhania

    Taxmann's bestseller for 40+ years, is a ready-referencer for all provisions of the Income-tax Act, covering an illustrative commentary.

    The Present Publication is the 47th  Edition & has been amended by the Finance Bill 2023 as passed by the Lok Sabha for A.Y. 2023-24 & 2024-25. This book has been authored by Dr Vinod K. Singhania, with the following noteworthy features:

    [Focused Analysis] without resorting to paraphrasing of sections and legal jargons, on the following:
    [Amendments made by the Finance Bill 2023] are duly incorporated in respective chapters and are appropriately highlighted
    [Comprehensive Analysis of Amendments with Illustrations] are given separately in Referencer 2: Amendments at a glance
    [Case Studies on Complex Provisions] are given to understand the implications of the new provisions and amendments in the existing provisions, including:
    Section 43B – Consequences of making late payment to micro and small enterprises
    Section 44AD & Section 44ADA – Increase in the threshold limits for presumptive taxation scheme
    Section 50AA – Special provision for computation of capital gain in the case of a unit of specified mutual fund or market-linked debenture
    Section 54 & 54F – Limit on the exemption that can be claimed
    Section 56(2)(xiii) – Tax on the sum received under a life insurance policy
    Section 87A – Rebate under alternative tax regime
    Section 115BAC – Alternative Tax Regime
    [Analysis of all Provisions of the Income-tax Act] along with relevant Rules, Case Laws, Circulars and Notifications
    [Analysis on Alternative Tax Regime] along with Break-even Tables
    [Faceless Tax Proceedings] provides the summary of all the legal provisions
    [Tabular Presentation] of all key provisions of the Income-tax Act
    [Computation of Taxes] on various slabs of income
    [Ready Referencer] for tax rates, TDS rates, TCS rates, due dates, etc.
    [Zero Error] Follows the six-sigma approach to achieve the benchmark of 'zero error'
    Contents of this book are as follows:

    Part A – Study of Direct Taxes
    Tax rates for the assessment years 2023-24 and 2024-25
    Amendments at a glance
    Alternative tax regime
    Income Computation and Disclosure Standards
    Tax rates for the last ten assessment years
    Gold and silver rates for the current year, last ten assessment years and on April 1, 1981/April 1, 2001
    Tax savings schemes at a glance
    Rates of depreciation
    Under the Income-tax Act
    For the assessment years 2006-07 onwards
    For power generating units from the assessment year 1998-99
    Under the Companies Act, 2013
    Deductions and allowances under the Income-tax Act
    Provisions of sections 44D, 44DA and 115A in brief
    Cost Inflation Index
    Interest on National Savings Scheme
    Computation of income and tax under sections 115A, 115AB, 115AC, 115AD, 115BBA and 115D
    Withholding tax rates
    Period of limitation under the Income-tax Act
    Time limit for the issue of notice during 2023-24 under section 148
    Provisions of Sections 54, 54B, 54D, 54EC, 54F, 54GA and 54H
    New faceless proceedings regime
    Dates with direct taxes

    Income from 'Salaries'
    Income from house property
    Profits and gains of business or profession
    Capital gains
    Income from other sources
    Clubbing of income
    Set-off of losses
    Exemptions and deductions
    Deductions from tax liability
    Agriculture income
    Return of income
    Advance payment of tax
    Deduction or collection of tax at source
    How to compute tax liability
    Tax incidence on trusts
    Business trust
    Alternative Investment Funds
    Special procedure for assessment of search cases
    Tax clearance certificate
    Tonnage tax
    Securities transaction tax
    Restrictions on cash transactions
    Banking cash transaction tax
    Equalisation Levy
    Dispute Resolution Scheme
    Part B – Tax Tables | A.Y. 2023-24 & 2024-25
    Individuals, HUFs and AOPs
    Regular tax regime
    Alternative tax regime
    Domestic companies
    Foreign companies
    Co-operative societies
    Tax deduction at source
    Regular tax regime
    Alternative tax regime
    Part C – Market Quotations
    Gold and Silver
    Part D – Tax Tables of the Past Six Years (Assessment Years 2017-18 to 2022-23)
    Individuals, HUFs and AOPs

    About the author

    Vinod K. Singhania
    Dr. Vinod K. Singhania got his PhD from the Delhi School of Economics in 1976. His field of special interest includes all facets of corporate legislation and corporate economics, especially tax laws.

    Associated in different capacities with several professional institutes and business houses in India and abroad, Dr. Singhania has authored many popular books and software published by Taxmann.

    He has to his credit more than 300 research articles that have appeared in leading journals. He has been a resource person in over 800 seminars in India and abroad.

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