{"product_id":"taxes-law-practice-set-of-3-books-by-taxmanns-editorial-board-vinod-k-singhania-kapil-singhania","title":"Taxmann's COMMENTARY COMBO – II for Direct Taxes—Master Guide to Income Tax Act and Rules \u0026 Direct Taxes Law \u0026 Practice (Set of 3 Books) by Taxmann's Editorial Board, Vinod K. Singhania, Kapil Singhania","description":"\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eTaxmann's COMMENTARY COMBO – II for Direct Taxes—Master Guide to Income Tax Act and Rules \u0026amp; Direct Taxes Law \u0026amp; Practice (Set of 3 Books) by Taxmann's Editorial Board, Vinod K. Singhania, Kapil Singhania\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eThe COMMENTARY COMBO – II for Direct Taxes is a meticulously curated set of three authoritative books that offer an all-encompassing exploration of India's direct tax regime. Updated to incorporate amendments introduced by the Finance Act 2025 and the Income-tax (Fifth Amendment) Rules 2025, these books are designed to serve as definitive references. Each volume in this Combo addresses a different dimension of direct taxation:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003eMaster Guide to Income Tax Act\u003c\/li\u003e\n\u003cli\u003eMaster Guide to Income Tax Rules\u003c\/li\u003e\n\u003cli\u003eDirect Taxes Law \u0026amp; Practice – Professional Edition\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eCollectively, they provide:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003eThorough legal commentary and rule-wise analysis\u003c\/li\u003e\n\u003cli\u003ePractical illustrations and examples\u003c\/li\u003e\n\u003cli\u003eLandmark judicial rulings and relevant circulars\/notifications\u003c\/li\u003e\n\u003cli\u003eComprehensive coverage of compliance requirements, procedural aspects, and strategic tax planning\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThis Combo is intended for the following audience:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003eTax Professionals, Chartered Accountants, and Consultants\u003c\/li\u003e\n\u003cli\u003eLawyers \u0026amp; Legal Practitioners\u003c\/li\u003e\n\u003cli\u003eCorporate Finance Departments \u0026amp; CFOs\u003c\/li\u003e\n\u003cli\u003eAcademicians \u0026amp; Researchers\u003c\/li\u003e\n\u003cli\u003eGovernment Officials \u0026amp; Regulators\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe key features of the Combo are as follows:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eComplete \u0026amp; Current\u003c\/strong\u003e] It encompasses all amendments introduced by the Finance Act 2025 and the Income-tax (Fifth Amendment) Rules 2025. Also, it reflects the latest notifications, circulars, case laws, and relevant policy directives\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eAuthoritative Commentary\u003c\/strong\u003e] It delivers expert guidance from renowned authors and Taxmann's Editorial Board, ensuring reliability and practical applicability. It also includes step-by-step explanations, practical examples, and an in-depth discussion of key legal amendments\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eHistorical \u0026amp; Contemporary Insights\u003c\/strong\u003e] It showcases significant judicial rulings from as early as 1922, mapping the evolution of income tax law. This provides a robust understanding of the historical context as well as the most recent legal interpretations\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eUser-friendly Format \u0026amp; Navigation\u003c\/strong\u003e] It includes a logical segmentation with chapter-wise detailing. Tables, charts, and cross-references are included for quick lookups and structured reading. Lastly, thorough indexing, footnotes, and endnotes guide readers to primary statutory sources\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003ePractical Tools \u0026amp; Illustrations\u003c\/strong\u003e] It contains 600+ illustrations, examples, checklists, TDS\/TCS tables, and ready references, which simplifies complex topics like transfer pricing, new presumptive taxation for non-residents, and GAAR provisions\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eComprehensive Coverage\u003c\/strong\u003e] Addresses every facet of direct taxes: from basic concepts, heads of income, and deductions to advanced issues like business restructuring, international taxation, and anti-avoidance\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe coverage of each book is as follows:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eMaster Guide to Income Tax Act\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eFinance Act 2025 Amendments\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eTax rates, deductions, and changes to TDS\/TCS\u003c\/li\u003e\n\u003cli\u003eNew presumptive tax scheme for non-residents under Section 44BBD\u003c\/li\u003e\n\u003cli\u003eExtended provisions for charitable trusts, widened definitions for Virtual Digital Assets, and updates to search \u0026amp; seizure\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eComprehensive Analysis \u0026amp; Case Laws\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eLandmark rulings (1922–Feb 2025) from the Supreme Court\/High Courts\u003c\/li\u003e\n\u003cli\u003eGovernment notifications and CBDT circulars\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eDetailed Divisions\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eDivision One – Commentary on amendments introduced by the Finance Act 2025\u003c\/li\u003e\n\u003cli\u003eDivision Two – TDS \u0026amp; TCS tables for quick reference\u003c\/li\u003e\n\u003cli\u003eDivision Three – Circulars, clarifications \u0026amp; notifications (1961–Feb 2025)\u003c\/li\u003e\n\u003cli\u003eDivision Four – Landmark judicial rulings (1922–Feb 2025)\u003cbr\u003e\u003cbr\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eMaster Guide to Income Tax Rules\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eRule-by-rule Analysis\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eCovers the Income-tax Rules, 1962, from Rule 2A to Rule 134\u003c\/li\u003e\n\u003cli\u003eDetailed commentary, operative circulars, notifications, relevant judicial precedents\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eValuation \u0026amp; Compliance\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eValuation of perquisites, depreciation, capital gains, and record-keeping\u003c\/li\u003e\n\u003cli\u003eTDS\/TCS procedures, forms, certificates, and statements\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eSpecial Provisions \u0026amp; Schemes\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eTransfer pricing, GAAR, infrastructure debt funds, charitable institutions, etc.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eAnnexures \u0026amp; Cross-Referencing\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eTexts of related circulars, notifications, and forms\u003c\/li\u003e\n\u003cli\u003eLegislative background, purpose, and real-world application explained with examples\u003cbr\u003e\u003cbr\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eDirect Taxes Law \u0026amp; Practice – Professional Edition\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eComprehensive \u0026amp; Lucid Presentation\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eExplains direct tax provisions for AYs 2025-26 \u0026amp; 2026-27 through 600+ illustrations and case studies\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eFocus on New Tax Regimes \u0026amp; Tax Planning\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eCovers the practical impact of the new tax regime (Section 115BAC), including strategies and planning avenues\u003c\/li\u003e\n\u003cli\u003eDiscusses MAT (Minimum Alternate Tax), Transfer Pricing, Business Restructuring, GAAR, etc.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eStep-by-step Procedures\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eCovers assessments, appeals, revisions, penalties, and prosecutions\u003c\/li\u003e\n\u003cli\u003eIncludes frequently asked questions (FAQs) to resolve common queries\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe structure of the Combo is as follows:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003eLogical Segmentation\u003c\/strong\u003e – Each book is divided into structured parts\/divisions to handle specific areas of the law (e.g., commentary on recent amendments, TDS\/TCS, notifications, or heads of income)\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003eChapter-wise Detailing\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eChapters progress from foundational concepts like definitions and scope of income to advanced topics like search \u0026amp; seizure, Transfer Pricing, and GAAR\u003c\/li\u003e\n\u003cli\u003ePara-wise commentary and cross-referencing to relevant circulars, notifications, or sections\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eIllustrations \u0026amp; Examples\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eStep-by-step computations for undisclosed income, presumptive schemes, or block assessments\u003c\/li\u003e\n\u003cli\u003ePractical illustrations clarify complex theoretical provisions\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eCross-references \u0026amp; Indexing\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eExtensive cross-references to help locate discussions in all three volumes\u003c\/li\u003e\n\u003cli\u003eComprehensive indexing for quick lookups, making it equally suitable for daily use and deep research\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eAnnexures \u0026amp; FAQs\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eContains statutory references, forms, and schedules\u003c\/li\u003e\n\u003cli\u003eProvides frequently asked questions for quick clarity on common issues\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":40803342975057,"sku":"","price":6444.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/Combo_19d881a2-69c5-437d-acf0-ff49056485a1.jpg?v=1773562322","url":"https:\/\/buytestseries.in\/products\/taxes-law-practice-set-of-3-books-by-taxmanns-editorial-board-vinod-k-singhania-kapil-singhania","provider":"BuyTestSeries.in","version":"1.0","type":"link"}