Taxmanns Direct Taxes Manual (3 Vols.) Covering amended, updated & annotated text of Acts, Rules, Landmark Rulings, Circular

This book combines the following, making it a one-stop resource for statutes & case laws on direct taxes: Acts Rules Landmark Rulings Direct Taxes Law Lexicon Circulars, Clarifications & Notifications Schemes, Models & DraftsThis book comes in a set of three volumes and incorporates all changes made by the following: Volume One | Acts - Amended by the Finance Act, 2023 Volume Two | Rules- Updated till the Income-tax (Third Amendment) Rules, 2023 Volume Three | Landmark Rulings, Circulars, Clarifications, Notifications, etc. - Amended/Updated up to February 2023The Present Publication is the 53rd Edition, edited by Taxmanns Editorial Board, with the following volume-wise noteworthy features: Volume One | Actso [Annotations] under each section shows: Relevant Rules & Forms Relevant Circulars & Notifications Date of enforcement of provisions Allied Laws referred to in the sectiono [Legislative History of Amendments] since 1961o Comprehensive Table of Contentso [Quick Navigation] Relevant section numbers are printed in folios for quick navigation Volume Two | Ruleso [Action Points for Forms] All Forms carry Action Points that explain the Relevant Provisions and Process of Filingo [Return Forms] for A.Y. 2023-24o [Quick Identification for Redundant & e-Forms] Volume Three | Landmark Rulings, Circulars, Clarifications, Notifications, etc.o [15+ Schemes] relevant under the Income-tax Acto [Words & Phrases] as defined by various Courtso [Circulars, Clarifications & Notifications | 1961 - February2023] Gist of all Circulars and Notifications which are in forceo [Case Laws | 1922 - February 2023] Digest of all Landmark Rulings by the Supreme Court, High Courtso [25+ Models & Drafts] helpful in your day-to-day practice [Bestseller Series] Taxmanns series of Bestseller Books for more than Five Decades [Zero Error] Follows the Six Sigma Approach to achieve the benchmark of Zero ErrorThe volume-wise coverage of this book is as follows: [Acts] The following Acts are covered in this book:o Income Tax Act, 1961, as amended by the Finance Act 2023. It also includes the list/text of provisions of allied Acts, Circulars, and Regulations referred to in the Income-tax Act, along with validation provisions & subject-indexo Finance Act 2023o Prohibition of Benami Property Transactions Act, 1988, as amended by the Finance Act 2023o Securities Transaction Tax as amended by the Finance Act 2023o Commodities Transaction Taxo Equalisation Levy, along with Notification u/s 164 of the Finance Act, 2016o Black Money Act Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 [Rules] The following Rules are covered in this book:o Income-tax Rules, 1962 amended up to date with the list/text of provisions of Allied Laws referred to in Income-tax Rules along with Subject Indexo Income Computation and Disclosure Standardso Income-tax (Appellate Tribunal) Rules, 1963 Standing Order under Income-tax (Appellate Tribunal) Rules 1963 Other Notifications & Instructions Income-tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules 1963 Subject Indexo Commodities Transaction Tax Rules, 2013o Securities Transaction Tax Rules, 2004o Authority for Advance Rulings (Procedure) Rules, 1996o Prohibition of Benami Property Transaction Rules, 2016o Equalisation Levy Rules, 2016o Capital Gains Accounts Scheme, 1988o Electoral Trusts Scheme, 2013o Income-tax (Dispute Resolution Panel) Rules, 2009o Reduction of interest under Section 234A/234B/234C CBDTs Instructions for waiver or reduction of interesto Delay in Filing Refund Claim Condonation of delay in filing refund claim and claim of carry forward of losses under section 119(2)(b) of the Income-tax Acto Reverse Mortgage Scheme, 2008o Centralised Verification Scheme, 2019o Faceless Assessment Scheme, 2019 with Directionso Faceless Appeal Scheme, 2021o Faceless Penalty Scheme, 2021 with Directionso Site Restoration Fund Scheme, 1999o National Pension Scheme Tier II - Tax Saver Scheme, 2020o Centralised Processing of Returns Scheme, 2011 Application of provisions of the Act relating to the processing of Returnso e-Settlement Scheme, 2021o e-Verification Scheme, 2021,with FAQso e-Advance Rulings Scheme, 2022o Relaxation of Validation (Section 119 of the Finance Act 2012) Rules, 2021o Faceless Jurisdiction of Income-tax Authorities Scheme, 2022o e-Assessment of Income Escaping Assessment Scheme, 2022o Faceless Inquiry or Valuation Scheme, 2022o e-Dispute Resolution Scheme, 2022o Centralised Processing of Equalisation Levy Statement Scheme, 2023 [Return Forms for Assessment Year 2023-24 & Other Rules/Schemes]o [Return Forms] ITR-1 | SAHAJ - Individual Income Tax Return ITR-2 | Return of Income - For Individuals and HUFs not having income from profits and gains of business or profession ITR-2A