Taxmann Direct Taxes Manual

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1. The Income Tax Act, 1961 (Full Text with Amendments)

• Chapter-wise and section-wise commentary

• Amendments by the latest Finance Act

• Explanation of key definitions and provisions

2. The Wealth Tax Act, 1957 (if applicable)

• Applicability, valuation, and exemptions

• Judicial rulings and case laws

3. Other Direct Tax-Related Acts

• Prohibition of Benami Property Transactions Act, 1988

• Black Money (Undisclosed Foreign Income and Assets) Act, 2015

• Securities Transaction Tax (STT) & Commodities Transaction Tax (CTT) Provisions

Volume 2: Rules, Notifications & Circulars

4. The Income Tax Rules, 1962

• Detailed rule-by-rule explanation

• Procedure for Income Tax Return (ITR) filing

• Computation rules for TDS, deductions, depreciation, etc.

5. CBDT Circulars, Notifications & Press Releases

• Official interpretations and clarifications

• Time-bound compliance instructions from CBDT

6. Double Taxation Avoidance Agreements (DTAA)

• Explanation of tax treaties with foreign countries

• Impact on NRIs, MNCs, and foreign investors

Volume 3: Case Laws, Procedures & Compliance

7. Judicial Precedents & Landmark Case Laws

• Supreme Court rulings on tax disputes

• High Court & Tribunal decisions with interpretation of tax provisions

8. Income Computation & Disclosure Standards (ICDS)

• Mandatory accounting standards for tax computation

• Applicability to different businesses

9. Tax Deducted at Source (TDS) & Tax Collected at Source (TCS)

• TDS/TCS applicability on different payments

• Compliance, penalties, and interest provisions

10. Assessment & Appeals Procedures

• Types of assessments (Self-Assessment, Scrutiny, Best Judgment)

• Rectification, Reassessment, and Appeal process

• Appeal authorities (CIT(A), ITAT, High Court, Supreme Court)

11. Advance Rulings & Settlement Commission

• Advance Ruling mechanism for non-residents

• Settlement of tax disputes through the ITSC

12. Tax Planning & Anti-Avoidance Rules (GAAR)

• Legal tax-saving strategies

• General Anti-Avoidance Rule (GAAR) provisions to curb tax evasion

13. Penalties, Prosecutions & Offenses

• Penalty provisions under Section 270A, 271, etc.

• Prosecution under Section 276C, 277 for tax fraud

• Settlement and compounding of offenses

Appendices & Reference Section

• Income Tax Slab Rates & Tax Calculator

• Important ITR & TDS Forms

• Time Limits for Various Compliances

• Tax Compliance Calendar for the Year