Description
Bharat Law House Pvt Ltd Handbook to Direct Taxes 30th Edition 2021 by Bomi F Daruwala
Contents at a Glance:
DIVISION 1
AMENDMENTS AT A GLANCE
Chapter 1 Direct Tax Amendments made by the Finance Act, 2021
Chapter 1A Extended Due Dates by the Taxation and Other Laws Act, 2020
Chapter 1B Vivaad Se Vishwas Scheme
Chapter 2 Rates of Tax
DIVISION 2
LAW, PRACTICE & PROCEDURE
Chapter 3 Residential Status
Chapter 4 Provisions Relating to Non-Resident
Chapter 5 International Tax Rates
Chapter 6 Double Taxation Avoidance Agreements
Chapter 7 List of Exempt Incomes
Chapter 8 Income Computation Disclosure Standards (ICDS)
Chapter 9 Business Deductions and Disallowances
Chapter 10 Capital Gains
Chapter 11 Set Off and Carry Forward of Losses
Chapter 12 Minimum Alternate Tax
Chapter 13 Transfer Pricing — Domestic & International
Chapter 14 General Anti Avoidance Rule (GAAR)
Chapter 15 Penalties & Prosecution
Chapter 16 Prohibition on Cash Transactions
Chapter 17 Deductions under Chapter VIA
Chapter 18 Time Limit, Form & Fees for Filing an Appeal
Chapter 19 Limitations
Chapter 20 Tax Deduction at Source
Chapter 21 Rates of Gold and Silver
Chapter 22 Depreciation Rates as per Companies Act, 2013
DIVISION 3
FAQS & DEFINITIONS UNDER VARIOUS ENACTMENTS
Chapter 23 Frequently Asked Questions (FAQs)
Chapter 24 Definitions under various enactments
DIVISION 4
SUPREME COURT & HIGH COURTS ON INCOME TAX
Supreme Court & High Courts on Income Tax
DIVISION 5
CBDT CIRCULARS & GOVERNMENT NOTIFICATIONS
A. Income-tax Act, 1961
B. Wealth-tax Act, 1957
C. Expenditure-tax Act, 1987
D. Banking Cash Transaction Tax
DIVISION 6
MODEL DEEDS
Model Deeds
DIVISION 7
ALLIED LAWS REFERRED TO IN DIRECT TAXES ACTS/RULES
Allied Laws Referred to in Direct Taxes Acts/Rules