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Taxmann's Direct Taxes (Record no. 82979)

MARC details
000 -LEADER
fixed length control field	04033nam a22001577a 4500
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN	9789356225923
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number	343.54052 V77 T
Item number	400026
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name	Dr. Vinod K.Singhania
--	Dr. Kapil Singhania
245 ## - TITLE STATEMENT
Title	Taxmann's Direct Taxes
Remainder of title	:Law & Practice
250 ## - EDITION STATEMENT
Edition statement	68th ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication	Delhi
Name of publisher	Taxmann
Date of publication	2023
300 ## - PHYSICAL DESCRIPTION
Number of Pages	1734
500 ## - GENERAL NOTE
General note	Taxmann's flagship publication on Direct Taxes has been the 'go-to-guide' for Students & Professional Practitioners for over 40 years. This book aims to make the reader understand the Law and develop the ability to apply the Law. In other words, this book aims at providing the reader with the following:<br/>Acquire familiarity with the direct tax provisions<br/>Awareness of the direct tax provisions<br/>The nature and scope of the direct tax provisions<br/>Up-to-date knowledge of how different courts of Law have interpreted a statutory provision on different occasions<br/><br/>This book is written in simple language, explaining the provision of the Law in a step-by-step &- to-the-point manner – with the help of suitable illustrations, without resorting to paraphrasing of sections and legal jargon.<br/><br/>This book will be helpful for students appearing in CA, CS, ICWA, M.Com., LL.B., and MBA examinations. It will also be helpful for those appearing in the income-tax departmental examination.<br/><br/>The Present Publication is the 68th Edition for A.Y. 2023-24 (amended up to 1st January 2023), authored by Dr Vinod K. Singhania & Dr Kapil Singhania. The noteworthy features of this book are as follows:<br/>[Self-Learning/Practice Book] Features learn-yourself-technique enabling students to learn & apply the Law faster<br/>[Treatment of Text is To-The-Point] The matter is arranged in paras and sub-paras with distinct numbers to save time and energy. Also, debatable issues have been deliberated to their logical conclusion<br/>[Well-Thought-Out-Original-Problems] Each para starts with analytical discussions supported by 600+ 'well-thought-out-original-problems'. A unique style of illustrating all complex provisions has been adopted. Hints are also given wherever tax planning can be resorted to<br/>[Most Amended] Latest Circulars, Notifications, Amendments & Case Laws (up to 1st January 2023) are included in all discussions. All recent citations of Court Rulings, Circulars and Notifications have been highlighted<br/>[Past Exam Questions with Answers] Question set for CA (Final) examination and answers from May 2012 to May 2022<br/>[Follows Six-Sigma Approach] to achieve the benchmark of 'Zero-Error'<br/><br/>The detailed coverage of this book includes:<br/>Basic Concepts<br/>Residential Status and Tax Incidence<br/>Incomes Exempt from Tax<br/>Salaries<br/>Income from House Property<br/>Profits and Gains of Business or Profession<br/>Capital Gains<br/>Income from Other Sources<br/>Income of Other Persons included in Assessee's Total Income<br/>Set Off and Carry Forward of Losses<br/>Deductions from Gross Total Income and Tax Liability<br/>Agricultural Income<br/>Typical Problems on the Assessment of Individuals<br/>Tax Treatment of Hindu Undivided Families<br/>Special Provisions Governing Assessment of Firms and Associations of Persons<br/>Taxation of Companies<br/>Assessment of Co-operative Societies<br/>Assessment of Charitable and Other Trusts<br/>Returns of Income and Assessment<br/>Penalties and Prosecution<br/>Advance Payment of Tax<br/>Interest<br/>Tax Deduction or Collection at Source<br/>Refund of Excess Payments<br/>Appeals and Revisions<br/>Income-tax Authorities<br/>Settlement of Cases<br/>Special Measures in Respect of Transactions with Persons Located in Notified Jurisdiction Area<br/>General Anti-avoidance Rule<br/>Advance Ruling for Non-residents<br/>Search, Seizure and Assessment<br/>Transfer Pricing<br/>Business Restructuring<br/>Alternative Tax Regime<br/>Tax Planning<br/>Miscellaneous<br/>Annexures<br/>o Tax Rates<br/>o Rates of Depreciation<br/>o The Eleventh Schedule, Thirteenth Schedule, Fourteenth Schedule/Investment ceiling in the case of small scale industrial undertaking<br/>o Notified backward districts
650 ## - SUBJECT ADDED ENTRY -- TOPICAL TERM
Topical Term	Direct taxation--Law and legislation
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type	Books

Holdings
Withdrawn status	Lost status	Damaged status	Not for loan	Collection code	Home library	Current library	Date acquired	Source of acquisition	Purchase price	Full call number	Barcode	Date last seen	Koha item type
			Not For Loan	MBA	CVV Institute of Science and Technology.	CVV Institute of Science and Technology.	27/04/2023	Futura 11/22/4/23	2250.00	343.54052 V77 T	400026	27/04/2023	REFERENCE
			Not For Loan	MBA	CVV Institute of Science and Technology.	CVV Institute of Science and Technology.	27/04/2023	Futura 11/22/4/23	2250.00	343.54052 V77 T	400027	27/04/2023	REFERENCE