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Taxmann’s Direct Taxes Manual is a compilation of annotated, amended and updated: Income-tax Act, 1961 Income-tax Rules, 1962 Circulars & Notifications Allied Laws Law Lexicon Gist of Landmark Rulings The Present Publication is the 51st Edition, comes in a set of 3 volumes, that incorporates all changes made by the following: Volume 1 – The Finance Act, 2021 & the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 Volume 2 – The Income-tax (Eighth Amendment) Rules, 2021 Volume 3 – Law stated is amended up to 1st March, 2021 Taxmann’s Direct Taxes Manual incorporates the following noteworthy features: [Bestseller Series] Taxmann's series of Bestseller Books for more than Five Decades [Zero Error] Follows the six-sigma approach, to achieve the benchmark of 'zero error' Published in three volumes: o Volume 1 incorporates the Income-tax Act, 1961 as amended by the Finance Act, 2021 & Taxation & Other Laws (Relaxation & Amendment of Certain Provisions) Act, 2020. It also contains other Allied Acts such as: § Direct Tax Vivad se Vishwas Act, 2020 § Prohibition of Benami Property Transactions Act, 1988 § Securities Transaction Tax § Commodities Transaction Tax § Equalisation Levy § Black Money Act § Prevention of Money Laundering Act § National Tax Tribunal Act, 2005 o Volume 2 incorporates the Income-tax Rules as amended by the Income-tax (Eighth Amendment) Rules, 2021. It also incorporates New Return Forms & Revised Rules and Forms along-with New Rules relating to Charitable Trusts o It also contains other Allied Rules such as: § Income Computation and Disclosure Standards § Income-tax (Appellate Tribunal) Rules, 1963 § Certificate Proceeding Rules, 1962 § Commodities Transaction Tax Rules, 2013 § Securities Transaction Tax Rules, 2004 § Authority for Advance Rulings (Procedure) Rules, 1996 § Prohibition of Benami Property Transaction Rules, 2016 § Equalisation Levy Rules, 2016 § Income-tax Settlement Commission (Procedure) Rules, 1977 § Capital Gains Accounts Scheme, 1988 § Electoral Trusts Scheme, 2013 § Income-tax (Dispute Resolution Panel) Rules, 2009 § Reduction of Wavier of Interest under Section 234A/234B/234C § Delay in Filing Refund Claim § Bank Term Deposit Scheme, 2006 § Reverse Mortgage Scheme, 2008 § Centralised Verification Scheme, 2019 § Faceless Assessment Appeal & Penalty § Sukanya Samriddhi Account Scheme, 2019 § Senior Citizen’s Savings Scheme, 2019 § Kisan Vikas Patra Scheme, 2019 § Public Provident Fund Scheme, 2019 § National Savings Certificates (VIII Issue) Scheme, 2019 § Tax Return Preparer Scheme, 2006 § Site Restoration Fund Scheme, 1999 § Direct Tax Vivad Se Vishwas Rules, 2020 § National Pension Scheme Tier II – Tax Saver Scheme, 2020 § Centralised Processing of Returns Scheme, 2011 o Volume 3 incorporates the following: § [Schemes] All schemes relevant under the Income-tax Act, 1961 § [Words & Phrases] as defined by various Courts and Tribunals § [Circulars, Clarifications & Notifications | 1961 – February 2021] Gist of all Circulars and Notifications which are in force § [Case Laws | 1922 – February 2021] Digest of all landmark rulings by the Apex Court, High Courts & Tribunals § [Models & Drafts] Specimen, models, and drafts of deeds, letters such as indemnity bond, reply to notices, etc.
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