Direct Taxes Law & Practice

With special reference to Tax Planning
  • Author : Vinod K Singhania  Kapil Singhania  
  • Edition : 63rd Edition - Assessment Year 2020-21
  • Date of Publication : January 2020
  • ISBN No.: 9789389546835
  • Binding : Paperback
  • No. Of Pages : 1712
  • Weight (Kgs) : 1.92
INR 1725 | USD 65
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Taxmann’s flagship publication on Direct Taxes has been to the ‘go-to-guide’ for Students & Professional Practitioners for the past 39 years now. This book aims at not only making the reader understand the law & but also helps the reader develop the ability to apply the law


This book is written in a simple languageexplaining the provision of the law in a step-by-step & to-the-point manner – with the help of suitable illustrationswithout resorting to paraphrasing of sections and legal jargons.


The Present Publication is the 63rd Edition & Updated till 20th December 2019, with the following noteworthy features:

·       Coverage of this book includes:

o   Basic Concepts

o   Residential status and tax incidence

o   Incomes exempt from Tax

o   Salaries

o   Income from House Property

o   Profits and gains of business or profession

o   Capital gains

o   Income from other sources

o   Income of other persons included in assessee’s total income

o   Set off and carry forward of losses

o   Deductions from gross total income and tax liability

o   Agricultural Income

o   Typical problems on assessment of individuals

o   Tax treatment of Hindu Undivided Families

o   Special provisions governing assessment of firms and associations of persons

o   Taxation of companies

o   Assessment of co-operative societies

o   Assessment of charitable and other trusts

o   Returns of income and assessment

o   Penalties and prosecution

o   Advance payment of tax

o   Interest

o   Tax deduction or collection at source

o   Refund of excess payments

o   Appeals and revisions

o   Income-tax authorities

o   Settlement of cases

o   Special measures in respect of transaction with persons located inn notified jurisdiction area

o   General Anti-avoidance Rule

o   Advance ruling for non-residents

o   Search, seizure and assessment

o   Transfer pricing

o   Business restructuring

o   Tax planning

o    Miscellaneous

o   Tax Rates & Rates of depreciation

o   Question set for CA (Final) examination and answers

·       Features of this book is as follows:

o   [Self-Learning/Practice Book]; Features learn-yourself-technique enabling students to learn & apply the Law faster

o   The matter is arranged in paras and sub-paras with distinct numbers to save time and energy. Also, debatable issues have been deliberated to their logical conclusion

o   Each para starts with analytical discussions supported by ‘well-thought-out-original-problems’. A unique style of illustrating all complex provisions has been adopted. Hints are given wherever tax planning can be resorted to

o   Latest Circulars, Notifications, Amendments & Case Laws (up to December 20 2019) are included in all discussions. All recent citation of Court Rulings, Circulars and Notifications have been highlighted

o   Follows Six-Sigma Approach to achieve the benchmark of 'Zero-Error'

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