Supplement to Direct Taxes law and practice provides a detailed commentary on all the amendments and insertions made by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.
Key features of this book are as follows:
· A thorough analysis of all the amendments and insertions such as clarifications regarding amended provisions of residential status, registration of trusts and institutions etc.
· A detailed commentary on Faceless proceedings
· A complete guide on newly inserted sections 194-O and 206C(1H)
· Complete description of amendments pertaining to alternative tax regime
· Illustrations on all the complex provisions