{"product_id":"taxmanns-commentary-combo-i-for-direct-taxes-master-guide-to-income-tax-act-and-rules-direct-taxes-ready-reckoner-dtrr-set-of-3-books-by-taxmanns-editorial-board-vinod-k-singhania","title":"Taxmann's COMMENTARY COMBO – I for Direct Taxes—Master Guide to Income Tax Act and Rules \u0026 Direct Taxes Ready Reckoner (DTRR) (Set of 3 Books) by Taxmann's Editorial Board, Vinod K. Singhania","description":"\u003cp\u003e\u003cspan style=\"font-size: 11.0pt; line-height: 115%; font-family: 'Calibri','sans-serif'; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-IN; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;\"\u003e\u003cstrong\u003eTaxmann's COMMENTARY COMBO – I for Direct Taxes—Master Guide to Income Tax Act and Rules \u0026amp; Direct Taxes Ready Reckoner (DTRR) (Set of 3 Books) by Taxmann's Editorial Board, Vinod K. Singhania\u003cbr\u003e\u003cbr\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003eThe COMMENTARY COMBO – I for Direct Taxes—Master Guide to Income Tax Act and Rules \u0026amp; Direct Taxes Ready Reckoner (DTRR) 2025 Edition is a comprehensive, three-in-one collection designed to address every facet of India's direct tax regime. It includes:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eMaster Guide to Income-tax Act\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eMaster Guide to Income Tax Rules\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eDirect Taxes Ready Reckoner\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eAll three works are thoroughly updated by the Finance Act 2025 and incorporate the latest changes under the Income-tax (Fifth Amendment) Rules 2025. This Combo stands out for its detailed legal commentary, practical illustrations, and quick-reference tools—offering readers a complete solution for research, compliance, and planning.\u003c\/p\u003e\n\u003cp\u003eThis Combo is intended for the following audience:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eTax Professionals \u0026amp; Chartered Accountants\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eLawyers \u0026amp; Legal Practitioners\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eCorporate Tax Departments \u0026amp; CFOs\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eGovernment Officials \u0026amp; Regulators\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eAcademicians \u0026amp; Researchers\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe key features of the Combo are as follows:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e[\u003cstrong\u003eComplete Analysis of Finance Act 2025 Amendments\u003c\/strong\u003e] Thorough explanation of newly introduced provisions, including rationales, real-world implications, and timelines\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e[\u003cstrong\u003eHistorical \u0026amp; Contemporary Perspective\u003c\/strong\u003e] Covers landmark rulings since 1922 and consolidates notifications\/circulars from 1961 to February 2025. Demonstrates the evolution of Income-tax law and its policy context\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e[\u003cstrong\u003eRule-by-Rule Commentary (Master Guide to Income Tax Rules)\u003c\/strong\u003e] Each rule from the Income-tax Rules, 1962, is dissected in a para-wise format for clarity. Relevant circulars, notifications, judicial precedents, and practical illustrations included\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e[\u003cstrong\u003eReady Reckoner Format for Quick Reference\u003c\/strong\u003e] Comprehensive tax tables, TDS\/TCS rate charts, depreciation rates, cost inflation indices, etc. Hints for tax planning, break-even comparisons (Old vs. New Tax Regimes), and compliance checklists\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e[\u003cstrong\u003eUser-friendly Layout \u0026amp; Cross-referencing\u003c\/strong\u003e] Logical division into separate but interconnected segments: Finance Act commentary, TDS\/TCS at a glance, Rule-wise commentary, and a repository of landmark rulings. Footnotes, endnotes, and references to primary sources for deeper research\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e[\u003cstrong\u003eFaceless Tax Proceedings \u0026amp; Procedural Guidance\u003c\/strong\u003e] Detailed guidance on faceless assessments, appeals, and penalties under the restructured e-proceedings system\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e[\u003cstrong\u003eAuthenticity \u0026amp; Reliability\u003c\/strong\u003e] Authored by Taxmann \u0026amp; Dr Vinod K. Singhania, a recognised tax and corporate law publishing authority. Reviewed by domain experts to ensure precision and relevance\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe coverage of each book is as follows:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eMaster Guide to Income-tax Act\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eFinance Act 2025 Commentary\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eTax rates and changes to the new tax regime under Section 115BAC\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eDiscussion on new presumptive taxation schemes (Section 44BBD) for non-residents\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eTDS\/TCS amendments, higher threshold limits, revised rationalised rates\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eUpdates on Virtual Digital Assets, expanded definitions, and compliance obligations\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eSpecial focus on block assessments in search and seizure cases\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eComprehensive Repository\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eTDS \u0026amp; TCS tables with thresholds, applicable rates, compliance deadlines\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eCirculars, notifications, and clarifications from 1961 to February 2025\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eLandmark rulings from the Supreme Court and High Courts (1922–February 2025)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eMaster Guide to Income Tax Rules\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eRule-wise Commentary\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eCovers Rules 2A to 134, dissecting legislative history, case laws, and relevant circulars\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eValuation \u0026amp; Computation Procedures\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eStep-by-step methods for computing perquisites, depreciation, capital gains, and exempt incomes\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eWithholding \u0026amp; Collection\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eTDS (Tax Deducted at Source) and TCS (Tax Collected at Source) rules, with forms and procedures\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eTransfer Pricing \u0026amp; GAAR\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eDedicated sections for arm's length pricing, safe harbour rules, and general anti-avoidance regulations\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eAssessments, Appeals \u0026amp; Dispute Resolution\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eProcedures for filing returns, handling scrutiny, appeals, and dispute resolution\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eDirect Taxes Ready Reckoner (DTRR)\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eLatest Amendments\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eIncorporates all changes for Assessment Years 2025–26 \u0026amp; 2026–27\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eNew Tax Regime\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eDetailed break-even tables comparing the Old vs. New Regimes across various income levels\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eTax Planning \u0026amp; Faceless Proceedings\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eHints for tax-saving avenues under Chapter VI-A\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eProcedural requirements and best practices under faceless assessment, appeals, and penalties\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eComprehensive Illustrations \u0026amp; Historical Data\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003ePractical examples that clarify complex legal provisions\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eHistorical tax rates, gold\/silver prices for indexation, and prior-year references\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":41442585706577,"sku":null,"price":4944.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_950d7605-d5dc-4cf5-ad58-4632dedbbbf2.jpg?v=1773563464","url":"https:\/\/buytestseries.in\/products\/taxmanns-commentary-combo-i-for-direct-taxes-master-guide-to-income-tax-act-and-rules-direct-taxes-ready-reckoner-dtrr-set-of-3-books-by-taxmanns-editorial-board-vinod-k-singhania","provider":"BuyTestSeries.in","version":"1.0","type":"link"}