Taxmann's Master Guide to Income Tax Act – Section-wise Commentary on the Finance Act 2023 with Income Tax Practice Manual, Gist of Circulars & Notifications, Digest of Landmark Rulings, etc.  (Paperback, Taxmann)

This is a unique book that covers the following: (i) [Section-wise Commentary] on the Finance Act 2023 (ii) [Ready-referencer for All-important Procedural Aspects] of the Income-tax Act (iii) [Gist of All Circulars and Notifications] Section-wise, which are still in force (iv) [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: (i) [Division One] (a) Section-wise commentary on the Finance Act, 2023 (1) Tax on Winning from Online Games (2) Taxation of Life Insurance Policies (3) Taxation of Charitable and Religious Trusts (4) Agniveer Scheme (5) Business Income (6) Capital Gains (7) Other Income (8) Deductions and Exemptions (9) New Tax Schemes (10) TDS/TCS (11) Assessment and Refunds (12) Penalties and Prosecution (13) Appeals and Dispute Resolution (14) Transfer Pricing (ii) [Division Two] (a) Income Tax Practice Manual (1) Deduction of tax at source (2) Collection of tax at source (3) Return of Income (4) Assessment/Reassessment (5) Rectification of mistakes (6) Payment of tax/interest & refund of taxes (7) PAN & Aadhaar (8) Statements of Finance Transactions (SFT) (9) Advance Tax (10) Interest and Fees (11) Refunds (12) Faceless Proceedings (iii) [Division Three] (a) The Gist of all Circulars, Clarifications & Notifications (1) From 1961 – February 2023, with Section & Alphabetical key for easy navigation (iv) [Division Four] (a) Digest of all Landmark Rulings (1) From 1922 – February 2023, with Section & Alphabetical keys for easy navigation