Description

Taxmann’s ESSENTIALS COMBO | Direct Tax Laws | Income Tax Act, Income Tax Rules & Direct Taxes Ready Reckoner |Finance (No. 2) Act 2024 Edition | AYs 2024-25 & 2025-26| 2024 Edition | Set of 3 Books.

Description

The Essentials Combo for Direct Taxes is a collection that represents the pinnacle of comprehensive knowledge, combining three cornerstone texts essential for every tax professional, legal practitioner, academic, and student. This curated set, authored/edited by Taxmann’s Editorial Board and Dr Vinod K. Singhania, features the latest editions of the following:

• Income Tax Act | 69^th Edition
• Income Tax Rules | 61^st Edition
• Direct Taxes Ready Reckoner | 48^th Edition | AYs 2024 & 25 & 2025-26

The key features of these books are as follows:

Income Tax Act | 69^th Edition

This book has been widely recognized as the most authoritative resource for tax professionals, legal practitioners, academicians, and anyone engaged in the application and interpretation of the Income-tax Act, 1961.

The Present Publication, which is in its 69th Edition, which upholds its tradition of unmatched accuracy and reliability, is updated to incorporate the latest amendments introduced by the Finance Act, 2024, and the Finance (No. 2) Act, 2024. A glimpse of the recent changes include:

• 3+ New Sections
• 75+ Amendments to Existing Sections

This book is authored and edited by Taxmann’s Editorial Board, continuing its legacy as a cornerstone in Direct Tax, with the following noteworthy features:

• Comprehensive Coverage
  • Includes the fully updated Income-tax Act, 1961, relevant provisions from Allied Acts, Circulars, and Regulations, and a well-structured subject index
• Annotations and Tools
  • Extensive annotations with relevant Rules & Forms, Circulars & Notifications, enforcement dates, and cross-references to Allied Laws
• Historical Context
  • Detailed legislative history of the Income-tax Act since 1961
• User-Friendly Design
  • Quick navigation with prominently printed section numbers and a comprehensive Table of Contents
• Bestseller Legacy
  • Trusted for over five decades, meticulously reviewed under Six Sigma methodology for ‘Zero Error’

Income Tax Rules | 61^st Edition | 2023

This book provides the amended, updated, and annotated text of the Income-tax Rules, 1962, along with 25+ allied rules, schemes, and return forms for the Assessment Year 2024-25.

The Recent Changes in Income-tax Rules:

• [Rules]
  • 9+ New Rules Inserted
  • 30+ Existing Rules Amended
• [Forms]
  • 6+ New Forms Introduced
  • 35+ Existing Forms Amended

The Present Publication is the 61^st Edition | 2024, and all available amendments notified up to Income Tax (Sixth Amendment) Rules, 2024, have been incorporated. This book is edited/authored by Taxmann’s Editorial Board, with the following noteworthy features:

• [Comprehensive Guide to Amendments] Detailed coverage of 2023-2024 amendments
• [Coverage] includes:
  • All Rules and Schemes under the Income-tax Act, 1961
  • Income Computation and Disclosure Standards (ICDS)
  • Faceless Assessment, Appeal & Penalty Scheme with Directions
  • STT, CTT & EL, etc.
  • Income-tax Return Forms for AY 2024-25
  • Landmark Judgements & CBDT Circulars
• [Action Points for Forms] Explanation of relevant provisions and filing process
• Quick Identification for Redundant & e-Forms
• [Bestseller Series] Part of Taxmann’s bestselling books for over five decades
• [Zero Error] Follows the Six Sigma approach for ‘Zero Error’

Direct Taxes Ready Reckoner | 48^th Edition | AYs 2024 & 25 & 2025-26

Direct Taxes Ready Reckoner has been the trusted companion for tax professionals in India for over forty years. The 48th Edition, authored by Dr Vinod K. Singhania, is updated with the latest amendments from the Finance (No. 2) Bill, 2024, as passed by the Lok Sabha, applicable for Assessment Years 2024-25 and 2025-26. The key features include:

• [Focused Analysis] Clear, concise explanations of the Income-tax Act, with amendments integrated seamlessly
• [Amendments Overview] A comprehensive ‘Amendments at a Glance’ section, providing illustrative examples of recent legislative changes
• [In-Depth Case Studies] Detailed analysis of complex provisions, such as capital gains tax, the withdrawal of indexation benefits, and the abolition of Angel Tax, etc.
• [Comprehensive Income Tax Act Coverage] Exhaustive commentary on all provisions, enriched with case laws and notifications
• [Alternative Tax Regime] Break-even tables and comparisons to guide taxpayers
• [Faceless Tax Proceedings] Summarized legal framework for modernized tax processes
• [User-Friendly Layout] Tabular presentations for quick reference, covering tax audits, alternative regimes, and more
• [Accurate Tax Computations] Guidelines for accurate tax calculations across various income slabs
• [Ready Referencer] Quick access to the latest tax rates, TDS/TCS rates, due dates, and more
• This edition maintains a zero-error approach, making it one of the most reliable resources in direct taxation