Description
Taxmann Publications Direct Taxes Ready Reckoner With Supplement by Vinod K Singhania
with Alternative Tax Regime & Break-even Tables & Case Study on Mode of TCS Recovery | Updated till 5th October 2020
Taxmann’s Ultimate Best-Seller, ‘Direct Taxes Ready Reckoner’ is a ready-referencer for all provisions of the Income-tax Act.
The Present Publications is the 44th Edition & it is updated till 5th October 2020, authored by Dr. V.K. Singhania. The book has the following noteworthy features:
· Analysis of all amendments by the following:
o The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, and
o The Finance Act, 2020
· Crisp & highly curated analysis of all the amendments
· Analysis of all provisions of the Income-tax Act along with relevant Rules, Judicial Pronouncements, Circulars and Notifications
· Follows the six sigma approach, to achieve the benchmark of ‘zero error’
· Tabular presentation of all key provisions of the Act
· Provides analysis on Alternative Tax Regime along-with Break Even Tables
· Computation of taxes on various slabs of Income
· Ready referencer on tax rates, TDS rates, TCS rates, due dates, etc.
Supplement to Direct Taxes Ready Reckoner
This book provides a complete analysis of all the amendments and insertions made by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. This book covers the following:
· An analytical commentary on all the amendments and insertions such as change in due dates, TDS/TCS rates, clarifications regarding amended provisions of residential status, faceless proceedings etc.
· A thorough analysis of newly inserted sections 194-O and 206C(1H)
· A complete description of amendments pertaining to alternative tax regime
· Illustrations on all the complex provisions