Taxmann’s Master Guide To Income Tax Act – 35th Edition 2025
Taxmann's Master Guide To Income Tax Act - 35th Edition 2025. The 35th Edition of the Master Guide to Income-tax Act, thoroughly updated by the Finance Act 2025, offers a comprehensive analysis of both fundamental and advanced provisions of the Indian Income-tax Act. It addresses new presumptive schemes for non-residents, expanded Virtual Digital Assets provisions, and revised TDS/TCS rules with practical illustrations. Integrating landmark rulings, notifications, and CBDT circulars (1922–February 2025) provides historical depth and authoritative clarity. The book's four-part structure—Commentary, TDS/TCS Tables, Circulars & Notifications, and Landmark Rulings—ensures intuitive cross-referencing and swift navigation. Backed by Taxmann's legacy of precise legal scholarship, this resource is helpful for tax professionals, lawyers, and corporate tax departments.
Taxmann’s Law Relating to Under-reporting & Misreporting of Income by D.C. Agrawal
Taxmann's Law Relating to Under-reporting & Misreporting of Income- As Amended by Finance Act, 2025 by D.C. Agrawal - 2nd Edition 2025. This comprehensive book explores the legal framework of penalties for inaccurate income disclosures in Indian tax law, focusing on Section 270A (post-AY 2017–18) and covering both historical provisions (Section 271(1)(c)) and the latest amendments. It clarifies key concepts like under-reporting vs. misreporting, essential definitions, core legal principles, and over 30 model responses for practical penalty scenarios. Readers gain practical insights into the burden of proof, drafting defences, and how 'mens rea' applies to penalty proceedings. Authored by seasoned experts D.C. Agrawal and Ajay Kumar Agrawal, it is helpful for tax practitioners, legal professionals, finance experts, and academicians.
Taxmann’s FAQs on Timely Payments to MSME by Srinivasan Anand G
Taxmann's FAQs on Timely Payments to MSME – An Interplay between Sec. 43B(h) of the Income-tax Act & MSMED Act by Srinivasan Anand G - Edition March 2025. This book explains how Section 43B(h) of the Income-tax Act converges with the MSMED Act to ensure timely payments to Micro and Small Enterprises (MSEs). It highlights the implications for buyers regarding disallowances, interest liabilities, and reporting requirements when payments exceed statutory deadlines. It incorporates FAQs, flowcharts, case studies, and checklists; the book offers straightforward guidance on complex practical scenarios. Aimed at professionals, businesses, and academics, it covers updated definitions, Udyam Registration norms, and best compliance and risk mitigation practices.
Taxmann’s Your Appeal Before Commissioner (Appeals) by Sanjeeva Narayan
Taxmann's Your Appeal Before Commissioner (Appeals) by Sanjeeva Narayan - 4th Edition 2025. This thoroughly updated 4th Edition, amended by the Finance Act 2025, is a complete guide to the first appellate proceedings under the Income-tax Act 1961. It offers detailed insights into statutory provisions, appellate strategies, and landmark judicial precedents, covering everything from fundamental filing procedures to advanced facets of Faceless Appeals. With practical checklists, sample documents, and expert commentary, this resource is invaluable for tax professionals, corporate tax teams, legal practitioners, academic researchers, and government officials. Authored by CA Sanjeeva Narayan, it fuses legislative clarity with practical expertise, providing an indispensable roadmap for effective appellate representation.