COMMENTARY COMBO (Direct Tax Laws) Master Guide to Income Tax Act & Rules and Direct Taxes Law & Practice Professional Edition Finance Act 2023 (Set of 3 Books) by Taxmann's Editorial Board,Vinod K. Singhania,Kapil Singhania

These books, authored by Taxmann's Editorial Board, Dr Vinod K. Singhania & Dr Kapil Singhania, are a COMBO for the following books on Direct Tax Laws:

Taxmann's Master Guide to Income Tax Act | 33rd Edition | 2023
Taxmann's Master Guide to Income Tax Rules | 30th Edition | 2023
Taxmann's Direct Taxes Law & Practice | Professional Edition | AYs 2023-24 & 2024-25
The key features of these books are as follows:

Taxmann's Master Guide to Income Tax Act

This is a unique book that covers the following:

[Section-wise Commentary] on the Finance Act 2023
[Ready-referencer for All-important Procedural Aspects] of the Income-tax Act
[Gist of All Circulars and Notifications] Section-wise, which are still in force
[Digest of Landmark Rulings] are given Section-wise
The Present Publication is the 33rd Edition and has been amended by the Finance Act 2023. This book is authored by Taxmann's Editorial team, with the following coverage:

[Division One]
Section-wise commentary on the Finance Act, 2023
Tax on Winning from Online Games
Taxation of Life Insurance Policies
Taxation of Charitable and Religious Trusts
Agniveer Scheme
Business Income
Capital Gains
Other Income
Deductions and Exemptions
New Tax Schemes
TDS/TCS
Assessment and Refunds
Penalties and Prosecution
Appeals and Dispute Resolution
Transfer Pricing
[Division Two]
Income Tax Practice Manual
Deduction of tax at source
Collection of tax at source
Return of Income
Assessment/Reassessment
Rectification of mistakes
Payment of tax/interest & refund of taxes
PAN & Aadhaar
Statements of Finance Transactions (SFT)
Advance Tax
Interest and Fees
Refunds
Faceless Proceedings
[Division Three]
The Gist of all Circulars, Clarifications & Notifications
From 1961 – February 2023, with Section & Alphabetical key for easy navigation
[Division Four]
Digest of all Landmark Rulings
From 1922 – February 2023, with Section & Alphabetical keys for easy navigation
Taxmann's Master Guide to Income Tax Rules

This book provides an in-depth Rule-wise commentary on the Income-tax Rules 1962.

The Present Publication is the 30th Edition and incorporates all amendments till the Income-tax (Third Amendment) Rules, 2023. This book is authored by Taxmann's Editorial Board with the following noteworthy features:

[Detailed Analysis] on every Rule of Income-tax Rules 1962
[Statutory Background of the Section] that helps you understand the enabling provisions, compliances required and the legislatures' intent behind the law
[Case Laws] are included within the text to aid the interpretation of the law further
[Simplified Language] to explain each provision of the Income-tax Rules
[Illustrations] to quickly understand the complexities of the Rule
[Gist of All Circulars and Notifications] issued by the Department in each Rule, which are in force
[Income-tax Compliances] to be done in each Rule
Taxmann's Direct Taxes Law & Practice | Professional Edition

Taxmann's flagship commentary on Direct Taxes has been the most trusted & bestselling commentary for experienced practitioners for over twenty years. It aims at not only making the reader understand the law but also helping them develop the ability to apply it. In other words, this book aims at providing the reader with the following:

Acquire familiarity with the various direct tax provisions
Awareness of direct tax provisions
The nature and scope of direct tax provisions
Up-to-date knowledge of how different courts of law have interpreted a statutory provision on different occasions
The Present Publication is the Latest Edition for Assessment Years 2023-24 & 2024-25, authored by Dr Vinod K. Singhania & Dr Kapil Singhania, incorporating all the amendments made by the Finance Act 2023.

The salient features of this book are as follows:

[Thoroughly Revised] to make the text more reader-friendly
[Lucid & To-The-Point Explanations] which have been arranged in paras & sub-paras with distinct numbers to make the practitioners more efficient in their work
[Theoretical Discussions Supplemented by Unique 600+ Illustrations] covering an exhaustive range of issues with reference to the latest Case Laws
[Tax Planning] Hints are given wherever tax planning can be resorted to
[Coverage of Statutory & Judicial Precedents]
In-depth analysis of all provisions of the Income-tax Act with relevant Rules, Judicial Pronouncements, Circulars and Notifications
Frequently asked questions for complex provisions
Gist of relevant Circulars and Notifications issued from January 2023 to February 2023
Digest of all Landmark Rulings by the Apex Court, High Courts, and Tribunals from 2015 to February 2023
[Bestseller Series] Taxmann's Bestseller Book for more than twenty years
[Zero Error] Follows the Six Sigma Approach to achieve the Benchmark of 'Zero Error'