This book provides a complete analysis of all the amendments and insertions made by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. This book covers the following:
· An analytical commentary on all the amendments and insertions such as change in due dates, TDS/TCS rates, clarifications regarding amended provisions of residential status, faceless proceedings etc.
· A thorough analysis of newly inserted sections 194-O and 206C(1H)
· A complete description of amendments pertaining to alternative tax regime
· Illustrations on all the complex provisions