Direct Taxes Manual in 3 Volumes

Description

CONTENTS
(For detailed contents, see respective Acts)

1. Income-tax Act, 1961 1.1
Text of sections 1.1
Chronological list of Amendment Acts 1.29
SUBJECT INDEX 1.1453
Appendix 1: Important Circulars and Notifications 1.1503
Appendix 2: The Finance Act, 2023 1.1513
Income Tax 1.1531
THE FIRST SCHEDULE: Rates of Taxes 1.1584

PART I: Income Tax 1.1584

PART II: Rates for Deduction of Tax at Source in Certain Cases 1.1588

PART III: Rates for Charging Income-tax in Certain Cases, Deducting Income-tax from Income Chargeable under the Head “Salaries” and Computing “Advance Tax” 1.1595

PART IV: Rules for Computation of Net Agricultural Income 1.1600

2. Securities Transaction Tax 2.1
Text of Sections 2.1

3. Commodities Transaction Tax 3.1
Text of Sections 3.1

4. Equalisation Levy 4.1
Text of Sections 4.1

5. Limited Liability Partnership Act, 2008 5.1
Text of Sections 5.1

6. Prohibition of Benami Property Transactions Act, 1988 6.1
Text of Sections 6.1

7. Kar Vivad Samadhan Scheme, 1998 7.1

8. Direct Tax Vivad Se Vishwas Act, 2020 8.1
Text of Sections 6.1

9. Public Provident Fund Act, 1968 9.1

Additional information