000			04297nam a22002777a 4500
005			20250724154631.0
008			240830b ||||| |||| 00| 0 eng d
020			_a9789357787765
040			_cAL
041			_aEnglish
082			_223 _a657.46 _bSINT
100			_aVinod K Singhania _9219967
245			_aTaxmanns Direct Taxes Law and Practice With Special Reference to Tax Planning _b: Assessment Year 2024-25
250			_a71.
260			_aNew Delhi _bTaxmann Publications Pvt Ltd _c2024
300			_a1721 p. _bPB _c24x17 cm.
365			_a3330 _b₹1836.00 _c₹ _d₹2295.00 _e20% _f26-08-2024
520			_aFor 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.
521			_aThe 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
650			_aResidential Status and Tax Incidence _9178320
650			_aTax Planning _9178321
650			_aIncomes Exempt from Tax _9178322
650			_aTax Deduction _9178323
700			_aSinghania, Kapil _9178325
942			_2ddc _cBK
999			_c231665 _d231665