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Tax Practice Manual is an exhaustive (1,900 + pages), amended (by the Finance Act 2023) & practical guide (330+ case studies) for Tax Professionals of India.

This book will be helpful for Chartered Accountants, Lawyers/Advocates, and Tax Practitioners to assist them in their day-to-day tax work.

This book is divided into two parts:

• Law Relating to Tax Procedures, including Tax Practice (covering 25+ topics)
• 330+ Case Studies (covering 30+ topics)

The Present Publication is the 9th Edition and has been amended by the Finance Act 2023. This book is authored by Mahendra B. Gabhawala with the following noteworthy features:

• Law Relating to Tax Procedures
• [Lucid Explanation in a Practical Manner with Checklists & Necessary Tips] for the law relating to the Tax Procedures
• [Exhaustive Coverage of Case Laws]
• [Fine Prints & Unwritten Lines] of the law are explained in a lucid manner
• Tax Practice
• [Elaborated & Threadbare Analysis] of every aspect of Tax Practice
• Case Studies
• [330+ Case Studies] to deal with real-life animated situations/problems faced by tax practitioners
• Draft Replies
• For the Notices sent by the Department
• Petitions to the Department
• Drafting & Conveyancing
• [Complete Guide to Drafting of Deeds & Documents] covering the following:
• Affidavits
• Wills
• Special Business Arrangements
• Family Arrangements
• Power of Attorney
• Lease, Rent & Leave and Licenses
• Indemnity and Guarantee
• Charitable Trust Deeds, etc.

The contents of this book are as follows:

• Law Relating to Tax Procedures
• Tax Practice
• Pre-assessment Procedures
• Assessment
• Appeals
• Interest, Fees, Penalty and Prosecution
• Refunds
• Settlement Commission – ITSC, Interim Board & Dispute Resolution Committee (DRC)
• Summons, Survey, Search
• TDS and TCS
• Recovery of Tax
• Special Procedures
• Approvals
• STT, Deemed Dividend, Tax on Liquidation, Reduction and Buy Back, MAT and AMT
• RTI, Ombudsman
• Drafting of Deeds
• Agreement, MoU
• Gifts, Wills, Family Arrangements
• Power of Attorney, etc.
• Lease, Rent, License, etc.
• Sale/Transfer of Properties
• Tax Audit
• Income Computation & Disclosure Standards
• Virtual Digital Assets
• Significant Amendments by Finance Act 2023
• Prohibition of Benami Property Transactions Act 1988
• Case Studies
• Tax Practice
• Pre-Assessment Procedures
• Assessment – Principles and Issues
• Rectification of Mistake
• Revision
• Appeals to JT. CIT (Appeals)/CIT (Appeals)
• Appeals to – ITAT – High Court – Supreme Court
• Interest Payable by Assessee
• Penalties
• Prosecution
• Refunds
• Dispute Resolution Panel
• Survey
• Search & Seizure
• Tax Deduction at Source
• Recovery of Tax
• Trust, Mutuality, Charity
• Firm
• LLP – Limited Liability Partnership
• Right to Information – RTI
• Agreement, MoU
• AOP – Association of Persons
• HUF – Hindu Undivided Family
• Gifts
• Wills
• Family Arrangements
• Power of Attorney
• Indemnity and Guarantee
• Lease, Rent, Leave and License
• Sale/Transfer of Properties
• Tax Audit
• Prohibition of Benami Property Transactions Act, 1988