Master Guide to Income Tax Act

2,595.00 2,335.00

This book covers section-wise commentary on the Finance Act 2023 along with Income Tax Practice Manual. It also covers a section-wise digest of landmark rulings from 1922 – 2023 (Feb.) and the gist of Circulars & Notifications from 1961 – 2023 (Feb.).



This is a unique book that covers the following:

[Section-wise Commentary] on the Finance Act 2023
[Ready-referencer for All-important Procedural Aspects] of the Income-tax Act
[Gist of All Circulars and Notifications] Section-wise, which are still in force
[Digest of Landmark Rulings] are given Section-wise
The Present Publication is the 33rd Edition and has been amended by the Finance Act 2023. This book is authored by Taxmann’s Editorial team, with the following coverage:

[Division One]
Section-wise commentary on the Finance Act, 2023
Tax on Winning from Online Games
Taxation of Life Insurance Policies
Taxation of Charitable and Religious Trusts
Agniveer Scheme
Business Income
Capital Gains
Other Income
Deductions and Exemptions
New Tax Schemes
Assessment and Refunds
Penalties and Prosecution
Appeals and Dispute Resolution
Transfer Pricing
[Division Two]
Income Tax Practice Manual
Deduction of tax at source
Collection of tax at source
Return of Income
Rectification of mistakes
Payment of tax/interest & refund of taxes
PAN & Aadhaar
Statements of Finance Transactions (SFT)
Advance Tax
Interest and Fees
Faceless Proceedings
[Division Three]
The Gist of all Circulars, Clarifications & Notifications
From 1961 – February 2023, with Section & Alphabetical key for easy navigation
[Division Four]
Digest of all Landmark Rulings
From 1922 – February 2023, with Section & Alphabetical keys for easy navigation