Master Guide to Income Tax Act

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 33^rd 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
    • TDS/TCS
    • 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
    • Assessment/Reassessment
    • Rectification of mistakes
    • Payment of tax/interest & refund of taxes
    • PAN & Aadhaar
    • Statements of Finance Transactions (SFT)
    • Advance Tax
    • Interest and Fees
    • Refunds
    • 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