Taxmanns Direct Taxes Law & Practice | AY 202526 Uptodate Guide to Indian Direct Tax LawOffering Clear Explanations | Pr

Direct Taxes Law & Practice Is A Definitive And Comprehensive Treatise On The Laws Governing Direct Taxation In India. The Book Is Meticulously Updated To Include All Statutory Amendments, The Latest Circulars, Notifications, And Landmark Judicial Interpretations Up To 15Th May 2025. Designed To Simplify The Complex And Intricate Domain Of Direct Taxes, The Book Combines InDepth Theoretical Exposition With Practical Illustrations And A Focused Approach To Tax Planning, Making The Study And Application Of Direct Tax Law Accessible, Logical, And ExaminationOriented.This Book Is Intended For The Following Audience: Students Appearing For Ca, Cs, Icwa, M.Com., Ll.B. And Mba Examinations, As Well As IncomeTax Departmental Exams. Professional Practitioners, Tax Consultants, And Corporate Managers Seeking A Practical And UpToDate Reference On Indian Direct Taxes. Researchers And Academicians Interested In An Authoritative Resource On Tax Law And Its Judicial Applications. IncomeTax Department Officials Preparing For Departmental Exams, Offering StepByStep Insights Into Interpreting And Applying Direct Tax Provisionsthe Present Publication Is The 73Rd Edition | A.Y. 202526 (Amended Up To 15Th May 2025), Authored By Dr Vinod K. Singhania & Dr Kapil Singhania. The Noteworthy Features Of This Book Are As Follows: [Latest Amendments] Fully Incorporates All Amendments, Case Laws, Circulars, And Notifications Up To May 2025 [Lucid, ReaderFriendly Presentation] Subject Matter Is Logically Arranged In Numbered Paras/SubParas, Ensuring Easy Navigation And Saving Time [Extensive Illustrations] Over 600 Practical Illustrations And Solved Problems, Including All Ca (Final) Exam Questions From The Past Decade (Theory And Practical) With Solutions As Per Law For Ay 202526 [Tax Planning Hints] Dedicated Hints And Practical Guidance On Tax Planning At Appropriate Points [Judicial Interpretations] Exhaustive Coverage Of The Latest Court Rulings And Their Implications [Comprehensive Exam Coverage] Also Features Questions From Other PostGraduate And Professional Exams At The End Of Each Chapter [SectionWise Indexing] Enables Quick Reference To Statutory Provisions And Their Corresponding Discussions [Distinct Pedagogy] The Book Adopts A Pedagogical Approach That Reduces Preparation Time Without Compromising On Depth Or Currency Of Information [Author Expertise] The Authors Are Respected Authorities In The Field, Bringing Decades Of Academic, Professional, And Research Experience To The Textthe Book Offers A Holistic Treatment Of Direct Tax Law, Including: Basic Conceptso Assessment Year, Person, Assessee, Charge Of Income Tax, Total Income, Agricultural Income, Capital/Revenue Concepts, Etc. Residential Status & Tax Incidenceo Including Tax Planning Strategies, Practical Problems, And Impact On Tax Liability Incomes Exempt From Taxo Section 10 Exemptions, Special Provisions For Sezs, ExportOriented Undertakings, Etc. Heads Of Incomeo Salaries Taxability, Exemptions, Allowances, Perquisites, Deductions, Tax Planning, And Solved Problemso House Property Chargeability, Computation, Mutuality, And Planning Hintso Business Or Profession Deductions, Disallowances, Depreciation, Tax Planning, And Practical Issueso Capital Gains Meaning, Computation, Exemptions, Planning Opportunities, And Case Studieso Other Sources Basis Of Charge, Specific Incomes, And Deductions Clubbing Of Income, Set Off & Carry Forward Of Losses, Deductionso Complete Analysis With Practical Illustrations And Planning Opportunities Assessment Procedureso Returns, Assessments, Rectification, Appeals, Revisions, And Powers Of Tax Authorities Tds/Tcs, Advance Tax, Interest, Refunds, Penalties & Prosecutionso Detailed, UpToDate Explanations With Relevant Forms, Procedures, And Case Laws Special Taxation Topicso Taxation Of Hufs, Firms, Aops/Bois, Companies, Cooperative Societies, And Trustso Charitable Trusts, New Tax Regimes, Tax Incentives, Transfer Pricing, Gaar, Advance Rulings, Business Restructuring, And Equalisation Levy Tax Planningo Dedicated Chapters On Tax Planning For Business SetUp, Managerial Decisions, Employee Remuneration, NonResidents, Restructuring, Etc. Annexureso ReadyReckoner For Tax Rates, Rates Of Depreciation, Relevant Schedules, And Compilation Of Past Ca (Final) Exam Questions With Answersthe Structure Of The Book Is As Follows: Systematic Organisation Arranged In 36 Logical Chapters, Each Divided Into Clearly Numbered Paras And SubParas SectionWise Index Exhaustive Statutory Referencing For Quick Lookup Practical Focus Every Chapter Ends With Solved Exam Questions, Practical Illustrations, And Frequently Asked Questions Highlight On Application Each Major Topic Includes Illustrative Problems, Tax Planning Guidance, And Judicial Developments Annexures & Schedules Supplemented With Key Tax Tables, Schedules, And ReadyReference Material