04297nam a22002777a 4500 20250724154631.0 240830b ||||| |||| 00| 0 eng d 9789357787765 AL English 23 657.46 SINT Vinod K Singhania 219967 Taxmanns Direct Taxes Law and Practice With Special Reference to Tax Planning : Assessment Year 2024-25 71. New Delhi Taxmann Publications Pvt Ltd 2024 1721 p. PB 24x17 cm. 3330 ₹1836.00 ₹ ₹2295.00 20% 26-08-2024 For over 40 years, Taxmann's flagship publication has been the 'go-to-guide' for students and professionals. It features a learn-yourself technique, concise text organization, over 600 original problems, and includes the latest amendments and case laws. The book stands out for its clear, step-by-step explanations of the subject matter. This book will be helpful for students preparing for CA, CS, ICWA, M.Com., LL.B., and MBA examinations. The Present Publication is the 71st Edition for A.Y. 2024-25 (amended up to 15th June 2024), authored by Dr Vinod K. Singhania & Dr Kapil Singhania. The noteworthy features of this book are as follows: • [Self-Learning/Practice Book] Designed with a learn-yourself technique, enabling students to grasp and apply the law more quickly • [Concise Treatment of Text] The content is organized in numbered paragraphs and sub-paragraphs, saving time and effort. Debatable issues are thoroughly discussed and resolved • [Well-Thought-Out Original Problems] Each paragraph begins with analytical discussions supported by over 600 original problems, illustrating complex provisions in a unique style. Tax planning hints are provided where applicable • [Up-to-date Content] Includes the latest circulars, notifications, amendments, and case laws up to 15th June 2024. Recent court rulings, circulars, and notifications are highlighted • [Past Exam Questions with Answers] Contains questions from CA Final exams (Nov. 2013 to Nov. 2023), post-graduate, and professional exams, along with solutions for both theory and practical questions, based on the law applicable for A.Y. 2024-25. • [Six-Sigma Approach] Adheres to the Six-Sigma methodology to achieve the benchmark of 'Zero-Error' The detailed coverage of this book includes: • Basic Concepts • Residential Status and Tax Incidence • Incomes Exempt from Tax • Salaries • Income from House Property • Profits and Gains of Business or Profession • Capital Gains • Income from Other Sources • Income of Other Persons included in Assessee's Total Income • Set Off and Carry Forward of Losses • Deductions from Gross Total Income and Tax Liability • Agricultural Income • Typical Problems on the Assessment of Individuals • Tax Treatment of Hindu Undivided Families • Special Provisions Governing Assessment of Firms and Associations of Persons • Taxation of Companies • Assessment of Co-operative Societies • Assessment of Charitable and Other Trusts • Returns of Income and Assessment • Penalties and Prosecution • Advance Payment of Tax • Interest • Tax Deduction or Collection at Source • Refund of Excess Payments • Appeals and Revisions • Income-tax Authorities • Settlement Commission and Dispute Resolution Committee • Special Measures in Respect of Transactions with Persons Located in Notified Jurisdiction Area • General Anti-avoidance Rule • Advance Ruling • Search, Seizure and Assessment • Transfer Pricing • Business Restructuring • Alternative Tax Regime • Tax Planning • Miscellaneous • Annexures o Tax Rates o Rates of Depreciation o The Eleventh Schedule, Thirteenth Schedule, Fourteenth Schedule/ Investment ceiling in the case of small-scale industrial undertaking o Notified backward districts o Question set for CA (Final) Examination and Answers from Nov. 2013 to Nov. 2023 Residential Status and Tax Incidence 178320 Tax Planning 178321 Incomes Exempt from Tax 178322 Tax Deduction 178323 Singhania, Kapil 178325 ddc BK 231665 231665 0 0 ddc 0 0 COM AL AL 2024-08-30 Biblios Book Point Surathkal Mangalore 575014 1836.00 2 657.46 SINT 077317 2025-04-01 08:19:32 2025-04-01 2295.00 2024-08-30 BK 0 0 ddc 0 3 COM AL AL RS 2024-08-30 Biblios Book Point Surathkal Mangalore 575014 1836.00 1 657.46 SINT 077318 2025-04-02 03:47:47 2024-12-06 2295.00 2024-08-30 REF 0 0 ddc 0 0 COM AL AL 2024-08-30 Biblios Book Point Surathkal Mangalore 575014 1836.00 2 657.46 SINT 077319 2026-08-14 2026-04-16 12:18:04 2026-04-16 2295.00 2024-08-30 BK 0 0 ddc 0 0 COM AL AL 2024-08-30 Biblios Book Point Surathkal Mangalore 575014 1836.00 1 657.46 SINT 077320 2025-04-22 09:19:20 2024-12-12 2295.00 2024-08-30 BK 0 0 ddc 0 0 COM AL AL 2024-08-30 Biblios Book Point Surathkal Mangalore 575014 1836.00 2 657.46 SINT 077321 2025-04-01 08:16:10 2025-04-01 2295.00 2024-08-30 BK