Commentary Combo (Direct Tax Laws) Master Guide to Income Tax Act & Rules and Direct Taxes Ready Reckoner (DTRR) Finance Act 2023 Edition (Set of 3 Books) by Vinod K. Singhania

These books, authored by Taxmann's Editorial Board & Dr Vinod K. 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 Ready Reckoner | 47th 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 Ready Reckoner

Taxmann's bestseller for 40+ years, is a ready-referencer for all provisions of the Income-tax Act, covering an illustrative commentary.

The Present Publication is the 47th Edition & has been amended by the Finance Act 2023 for AYs 2023-24 & 2024-25. This book has been authored by Dr Vinod K. Singhania, with the following noteworthy features:

[Focused Analysis] without resorting to paraphrasing of sections and legal jargons, on the following:
[Amendments made by the Finance Act 2023] are duly incorporated in respective chapters and are appropriately highlighted
[Comprehensive Analysis of Amendments with Illustrations] are given separately in Referencer 2: Amendments at a glance
[Case Studies on Complex Provisions] are given to understand the implications of the new provisions and amendments in the existing provisions, including:
Section 43B – Consequences of making late payment to micro and small enterprises
Section 44AD & Section 44ADA – Increase in the threshold limits for presumptive taxation scheme
Section 50AA – Special provision for computation of capital gain in the case of a unit of specified mutual fund or market-linked debenture
Section 54 & 54F – Limit on the exemption that can be claimed
Section 56(2)(xiii) – Tax on the sum received under a life insurance policy
Section 87A – Rebate under alternative tax regime
Section 115BAC – Alternative Tax Regime
[Analysis of all Provisions of the Income-tax Act] along with relevant Rules, Case Laws, Circulars and Notifications
[Analysis on Alternative Tax Regime] along with Break-even Tables
[Faceless Tax Proceedings] provides the summary of all the legal provisions
[Tabular Presentation] of all key provisions of the Income-tax Act
[Computation of Taxes] on various slabs of income
[Ready Referencer] for tax rates, TDS rates, TCS rates, due dates, etc.
[Zero Error] Follows the six-sigma approach to achieve the benchmark of 'zero error'