"Vinod K. Singhania,Dr. Vinod K. Singhania got his PhD from the Delhi School of Economics in 1976. His field of special interest includes all facets of corporate legislation and corporate economics, especially tax laws.Associated in different capacities with several professional institutes and business houses in India and abroad, Dr. Singhania has authored many popular books and software published by Taxmann. He has to his credit more than 300 research articles that have appeared in leading journals. He has been a resource person in over 800 seminars in India and abroad. Kapil Singhania, Dr Kapil Singhania, a Fellow of the Institute of Chartered Accountants of India and belonging to the alumni of Shri Ram College of Commerce, has completed his research work, for which he was awarded a PhD in 2003. His fields of involvement in research work in the form of articles in various reputed journals and analytical studies span from corporate laws to direct and indirect taxation. He has authored various acclaimed books on direct and indirect taxes published by Taxmann. Dr Singhania is providing tax consultancy to several business organizations, which include multinational and public sector companies."
<p>"Taxmanns flagship publication on Direct Taxes has been the go-to-guide for Students & Professional Practitioners for over 40 years. This book aims to make the reader understand the Law and develop the ability to apply the Law. In other words, this book aims at providing the reader with the following: Acquire familiarity with the direct tax provisions, Awareness of the direct tax provisions, The nature and scope of the direct tax provisions. Up-to-date knowledge of how different courts of Law have interpreted a statutory provision on different occasions.</p><p>This book is written in simple language, explaining the provision of the Law in a step-by-step &- to-the-point manner – with the help of suitable illustrations, without resorting to paraphrasing of sections and legal jargon. This book will be helpful for students appearing in CA, CS, ICWA, M.Com., LL.B., and MBA examinations. It will also be helpful for those appearing in the income-tax departmental examination. The Present Publication is the 68th Edition for A.Y. 2023-24 (amended up to 1st January 2023), authored by Dr Vinod K. Singhania & Dr Kapil Singhania. The noteworthy features of this book are as follows: The detailed coverage of this book includes: Basic Concepts, Residential Status and Tax Incidence, Incomes Exempt from Tax, Salaries, Income from House Property, Profits and Gains of Business or Profession, Capital Gains, Income from Other Sources, Income of Other Persons included in Assessees Total Income, Set Off and Carry Forward of Losses, Deductions from Gross Total Income and Tax Liability, Agricultural Income, Typical Problems on the Assessment of Individuals, Tax Treatment of Hindu Undivided Families, Special Provisions Governing Assessment of Firms and Associations of Persons, Taxation of Companies, Assessment of Co-operative Societies, Assessment of Charitable and Other Trusts, Returns of Income and Assessment, Penalties and Prosecution, Advance Payment of Tax, Interest, Tax Deduction or Collection at Source, Refund of Excess Payments, Appeals and Revisions, Income-tax Authorities, Settlement of Cases, Special Measures in Respect of Transactions with Persons Located in Notified Jurisdiction Area, General Anti-avoidance Rule, Advance Ruling for Non-residents, Search, Seizure and Assessment, Transfer Pricing, Business Restructuring, Alternative Tax Regime, Tax Planning, Miscellaneous, Annexures, Tax Rates, Rates of Depreciation, The Eleventh Schedule, Thirteenth Schedule, Fourteenth Schedule/Investment ceiling in the case of small scale industrial undertaking, Notified backward districts, Question set for CA (Final) examination and answers from May 2012 to May 2022"</p><div><br></div>
