Quantcast
  • Taxmann's Direct Taxes Ready Reckoner 2023 by Dr. Vinod. K. Singhania | DT Reckoner

Taxmann's bestseller for 40+ years, is a ready-referencer for all provisions of the Income-tax Act, covering an illustrative commentary.

The Present Publication is the 47th  Edition & has been amended by the Finance Bill 2023 as passed by the Lok Sabha for A.Y. 2023-24 & 2024-25. This book has been authored by Dr Vinod K. Singhania, with the following noteworthy features:

  • [Focused Analysis] without resorting to paraphrasing of sections and legal jargons, on the following:
    • [Amendments made by the Finance Bill 2023] are duly incorporated in respective chapters and are appropriately highlighted
    • [Comprehensive Analysis of Amendments with Illustrations] are given separately in Referencer 2: Amendments at a glance
    • [Case Studies on Complex Provisions] are given to understand the implications of the new provisions and amendments in the existing provisions, including:
      • Section 43B – Consequences of making late payment to micro and small enterprises
      • Section 44AD & Section 44ADA – Increase in the threshold limits for presumptive taxation scheme
      • Section 50AA – Special provision for computation of capital gain in the case of a unit of specified mutual fund or market-linked debenture
      • Section 54 & 54F – Limit on the exemption that can be claimed
      • Section 56(2)(xiii) – Tax on the sum received under a life insurance policy
      • Section 87A – Rebate under alternative tax regime
      • Section 115BAC – Alternative Tax Regime
    • [Analysis of all Provisions of the Income-tax Act] along with relevant Rules, Case Laws, Circulars and Notifications
  • [Analysis on Alternative Tax Regime] along with Break-even Tables
  • [Faceless Tax Proceedings] provides the summary of all the legal provisions
  • [Tabular Presentation] of all key provisions of the Income-tax Act
  • [Computation of Taxes] on various slabs of income
  • [Ready Referencer] for tax rates, TDS rates, TCS rates, due dates, etc.
  • [Zero Error] Follows the six-sigma approach to achieve the benchmark of 'zero error'

Contents of this book are as follows:

  • Part A – Study of Direct Taxes
    • Tax rates for the assessment years 2023-24 and 2024-25
    • Amendments at a glance
    • Alternative tax regime
    • Income Computation and Disclosure Standards
    • Tax rates for the last ten assessment years
    • Gold and silver rates for the current year, last ten assessment years and on April 1, 1981/April 1, 2001
    • Tax savings schemes at a glance
    • Rates of depreciation
      • Under the Income-tax Act
        • For the assessment years 2006-07 onwards
        • For power generating units from the assessment year 1998-99
      • Under the Companies Act, 2013
    • Deductions and allowances under the Income-tax Act
    • Provisions of sections 44D, 44DA and 115A in brief
    • Cost Inflation Index
    • Interest on National Savings Scheme
    • Computation of income and tax under sections 115A, 115AB, 115AC, 115AD, 115BBA and 115D
    • Withholding tax rates
    • Period of limitation under the Income-tax Act
    • Time limit for the issue of notice during 2023-24 under section 148
    • Provisions of Sections 54, 54B, 54D, 54EC, 54F, 54GA and 54H
    • New faceless proceedings regime
    • Dates with direct taxes

    • Terminology
    • Income from 'Salaries'
    • Income from house property
    • Profits and gains of business or profession
    • Capital gains
    • Income from other sources
    • Clubbing of income
    • Set-off of losses
    • Exemptions and deductions
    • Deductions from tax liability
    • Agriculture income
    • Return of income
    • Penalty
    • Interest
    • Advance payment of tax
    • Deduction or collection of tax at source
    • How to compute tax liability
    • Tax incidence on trusts
    • Business trust
    • Alternative Investment Funds
    • Special procedure for assessment of search cases
    • Tax clearance certificate
    • Tonnage tax
    • Securities transaction tax
    • Restrictions on cash transactions
    • Banking cash transaction tax
    • Equalisation Levy
    • Dispute Resolution Scheme
  • Part B – Tax Tables | A.Y. 2023-24 & 2024-25
    • Individuals, HUFs and AOPs
      • Regular tax regime
      • Alternative tax regime
    • Firms
    • Domestic companies
    • Foreign companies
    • Co-operative societies
    • Tax deduction at source
      • Regular tax regime
      • Alternative tax regime
  • Part C – Market Quotations
    • Gold and Silver
  • Part D – Tax Tables of the Past Six Years (Assessment Years 2017-18 to 2022-23)
    • Individuals, HUFs and AOPs

Write a review

Note: HTML is not translated!
    Bad           Good

Taxmann's Direct Taxes Ready Reckoner 2023 by Dr. Vinod. K. Singhania | DT Reckoner

  • Rs2,150.00


Related Books

Taxmann's Direct Taxes Law & Practice by Dr. Vinod K. Singhania, Dr. Kapil Singhania [DTLP- Professional HB Edition for A. Y. 2023-24 & 2024-25]

Taxmann's Direct Taxes Law & Practice by Dr. Vinod K. Singhania, Dr. Kapil Singhania [DTLP- Professional HB Edition for A. Y. 2023-24 & 2024-25]

Taxmann's flagship commentary on Direct Taxes has been the most trusted & bestselling comme..

Rs3,995.00

Bharat's Direct Taxes Ready Reckoner 2023 with Tax Planning & FREE ebook access by Mahendra B. Gabhawala | DT Reckoner

Bharat's Direct Taxes Ready Reckoner 2023 with Tax Planning & FREE ebook access by Mahendra B. Gabhawala | DT Reckoner

Contents:Chapter 1       Significant Amendments made by Finance B..

Rs1,895.00

Bharat's Handbook to Direct Taxes 2023 by Bomi F. Daruwala & CA. Prerna Peshori

Bharat's Handbook to Direct Taxes 2023 by Bomi F. Daruwala & CA. Prerna Peshori

Contents:DIVISION 1: AMENDMENTS AT A GLANCE Chapter 1Direct Tax Amendments made by the Finance Act,..

Rs1,895.00

Commercial's Direct Taxes Law & Practice including Tax Planning by Dr. Girish Ahuja & Dr. Ravi Gupta [DT Professional Edition 2023]

Commercial's Direct Taxes Law & Practice including Tax Planning by Dr. Girish Ahuja & Dr. Ravi Gupta [DT Professional Edition 2023]

Wolters Kluwer Tax & Accounting in India (www.cchifirm.co.in), provides publishing, software a..

Rs3,795.00

Taxmann's Supplement to Direct Taxes Law & Practice by Vinod K Singhania & Kapil Singhania

Taxmann's Supplement to Direct Taxes Law & Practice by Vinod K Singhania & Kapil Singhania

Supplement to Direct Taxes law and practice provides a detailed commentary on all the amendments..

Rs175.00

Tags: Direct Taxes Ready Reckoner 2023, 9789356226821, DT Reckoner 2023, Taxmann Publication, Taxmann