02777nam a22002297a 4500 20251208103652.0 220822b ||||| |||| 00| 0 eng d 9789356220492 AL English 23 343.052 TAXI Taxmann 248199 Taxmanns Income Tax Act : as amended by finance act 2022 67 New Delhi Taxmann Publications Pvt Ltd 2022 1587p PB 23x15cm 3649 ₹1596.00 ₹ ₹1995.00 20% 18/08/2022 This book covers the Amended, Updated & Annotated text of the Income-tax Act, Finance Act 2022 & Taxation Laws (Amendment) Act, 2021. The recent changes in the Income-tax Act, 1961 are as follows: [Insertion] of 10+ new sections [Important New Sections] include: Taxation of Virtual Digital Asset (VDA) TDS u/s 194S on the transfer of VDAs TDS u/s 194R on Benefits or Perquisites Updated Returns Tax relief for COVID related compensation received from employers & well-wishers [Amendments] in 70+ sections [Important Amendments] include: New provisions for Faceless Assessment & Reassessment Changes in surcharge rate on long-term capital gain, AOPs & co-operative societies Change in provisions relating to the taxation of charitable trust and institutions Filing of application before AO to get the refund of tax deducted from the payment made to non-resident Increase in the scope of reporting obligation cast on producers of cinematograph films The Present Publication is the 67th Edition and amended by the Finance Act 2022 & the Taxation Laws (Amendment) Act, 2021. This book is authored by Taxmann's Editorial Board, with the following noteworthy features: [Coverage] of this book includes: Division One – Income-tax Act, 1961 Arrangement of Sections Text of the Income-tax Act, 1961 as amended by the Finance Act, 2022 and Taxation Laws (Amendment) Act, 2021 Appendix: Text of provisions of Allied Acts/Circulars/Regulations referred to in Income-tax Act Validation Provisions Subject Index Division Two – Finance Act, 2022 and Taxation Laws (Amendment) Act, 2021 [Annotations] under each section shows: Relevant Rules & Forms Relevant Circulars & Notifications Date of enforcement of provisions Allied Laws referred to in the section [Legislative History of Amendments] since 1961 Comprehensive Table of Contents [Quick Navigation] Relevant section numbers are printed in folios for quick navigation [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' Finance act 2022 55165 Taxation laws act 2021 55166 ddc BK 224459 224459 0 0 ddc 0 0 COM AL AL 2022-08-22 Biblios Book Point 1596.00 1 343.052 TAXI 076008 2023-05-15 00:00:00 2022-08-25 1995.00 2022-08-22 BK