Taxmann’s New Law Relating To Reassessment by D.C. Agrawal – 5th Edition 2025
Taxmann's New Law Relating To Reassessment by D.C. Agrawal - 5th Edition 2025. This book comprehensively explains the evolution and current framework of reassessment in Indian income-tax law, from early legislation to the latest amendments under the Finance Act 2025. It offers a deep dive into Sections 147–153, examines newly introduced provisions (148, 148A, 149), and elucidates search/survey-based reassessments. Rich with case laws, practical FAQs, and drafting strategies, it clarifies how to address escaped income, penalties, and revision powers (Section 263). Authored by D.C. Agrawal & Ajay Kumar Agrawal, the book caters to professionals, corporates, and academicians, ensuring clarity on both procedural and conceptual aspects. Its user-friendly format, comparative insights, and thorough analysis make it indispensable for understanding and handling reassessment complexities.
Taxmann’s Income Tax Act – As Amended by Finance Act 2025
Taxmann's Income Tax Act - As Amended by Finance Act 2025 - 70th Edition 2025. This book seamlessly integrates all amendments from the Finance Act 2025 into a single authoritative text. It offers extensive annotations, cross-references, and legislative history, catering to practitioners, academics, and libraries. Separate divisions also cover the Finance Act 2025, STT, CTT, and the now-ended Equalisation Levy, ensuring a holistic overview of direct tax laws. A user-friendly layout—with marginal notes, footnotes, and a comprehensive subject index—enables efficient navigation. Backed by meticulous editorial accuracy, this volume remains a definitive guide to direct tax legislation.
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.