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Taxmann Income Tax Act – As Amended by Finance Act 2022 – 67th Edition 2022

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Taxmann’s Income Tax Act – As Amended by Finance Act 2022. This book covers amended, updated & annotated text of the Income-tax Act 1961, Finance Act 2022 & Taxation Laws (Amendment) Act 2021. Annotation under each section includes relevant Rules, Forms, Circulars, Notifications, legislative history, etc. The relevant section numbers are printed in folios for quick navigation.

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Description

This book covers the Amended, Updated & Annotated text of the Income-tax Act, Finance Act 2022 & Taxation Laws (Amendment) Act, 2021.

The recent changes in the Income-tax Act, 1961 are as follows:

  • [Insertion] of 10+ new sections
    • [Important New Sections] include:
      • Taxation of Virtual Digital Asset (VDA)
      • TDS u/s 194S on the transfer of VDAs
      • TDS u/s 194R on Benefits or Perquisites
      • Updated Returns
      • Tax relief for COVID related compensation received from employers & well-wishers
  • [Amendments] in 70+ sections
    • [Important Amendments] include:
      • New provisions for Faceless Assessment & Reassessment
      • Changes in surcharge rate on long-term capital gain, AOPs & co-operative societies
      • Change in provisions relating to the taxation of charitable trust and institutions
      • Filing of application before AO to get the refund of tax deducted from the payment made to non-resident
      • Increase in the scope of reporting obligation cast on producers of cinematograph films

The Present Publication is the 67th Edition and amended by the Finance Act 2022 & the Taxation Laws (Amendment) Act, 2021. This book is authored by Taxmann’s Editorial Board, with the following noteworthy features:

  • [Coverage] of this book includes:
    • Division One – Income-tax Act, 1961
      • Arrangement of Sections
      • Text of the Income-tax Act, 1961 as amended by the Finance Act, 2022 and Taxation Laws (Amendment) Act, 2021
      • Appendix: Text of provisions of Allied Acts/Circulars/Regulations referred to in Income-tax Act
      • Validation Provisions
      • Subject Index
    • Division Two – Finance Act, 2022 and Taxation Laws (Amendment) Act, 2021
  • [Annotations] under each section shows:
    • Relevant Rules & Forms
    • Relevant Circulars & Notifications
    • Date of enforcement of provisions
    • Allied Laws referred to in the section
  • [Legislative History of Amendments] since 1961
  • Comprehensive Table of Contents
  • [Quick Navigation] Relevant section numbers are printed in folios for quick navigation
  • [Bestseller Series] Taxmann’s series of bestseller books for more than five decades
  • [Zero Error] Follows the six-sigma approach to achieve the benchmark of ‘Zero Error’
Details :
  • Publisher : Taxmann
  • Author : Taxmann
  • Edition : 67th Edition 2022
  • ISBN-13 : 9789356220492
  • ISBN-10 : 9789356220492
  • Language : English
  • Binding : Paperback

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