About DIRECT TAXES MANUAL in 3 Set of Volumes
About DIRECT TAXES MANUAL Vol.1
1. Income-tax Act, 1961
Text of sections
Chronological list of Amendment Acts
SUBJECT INDEX
Appendix 1: Important Circulars and Notifications
Appendix 2: The Finance Act, 2023
Income Tax
THE FIRST SCHEDULE: Rates of Taxes
PART I: Income Tax
PART II: Rates for Deduction of Tax at Source in Certain Cases
PART III: Rates for Charging Income-tax in Certain Cases, Deducting Income-tax from Income Chargeable under the Head “Salaries” and Computing “Advance Tax”
PART IV: Rules for Computation of Net Agricultural Income
2. Securities Transaction Tax
Text of Sections
3. Commodities Transaction Tax
Text of Sections
4. Equalisation Levy
Text of Sections
5. Limited Liability Partnership Act, 2008
Text of Sections
6. Prohibition of Benami Property Transactions Act, 1988
Text of Sections
7. Kar Vivad Samadhan Scheme, 1998
8. Direct Tax Vivad Se Vishwas Act, 2020
Text of Sections
9. Public Provident Fund Act, 1968
DIRECT TAXES MANUAL Vol.2
DIVISION ONE
INCOME TAX & ALLIED RULES
1. The Income-tax Rules, 1962
Chronological list of amendments
2. The Income-tax Rules, 1962
Text of Rules and Forms
Subject Index
ANNEXURE 1: Income Computation and Disclosure Standards
3. The Income-tax (Certificate Proceedings) Rules, 1962
Text of Rules and Forms
Chronological list of amendments
Subject Index
4. The Income-tax (Appellate Tribunal) Rules, 1963
Text of Rules and Forms
Chronological list of amendments
CBDT Instruction: Revision of monetary limits for filing of appeals by the department before Income-tax Appellate Tribunal, High Courts and Supreme Court — Measures for reducing litigation — Regarding
Instructions regarding e-payment of ITAT fees
Subject Index
5. Income-tax (Dispute Resolution Panel) Rules, 2009
Text of the Rules
Chronological list of amendments
6. The Income-tax Settlement Commission (Procedure) Rules, 1997
Text of the Rules
Chronological list of amendments
7. The Authority for Advance Rulings (Procedure) Rules, 1996
Text of the Rules
8. Equalisation Levy Rules, 2016
Text of the Rules
DIVISION TWO
RELEVANT SCHEMES
9. Reverse Mortgage Scheme, 2008
[For purposes of section 47(xvi)]
Text and Forms of the Scheme
10. Capital Gains Accounts Scheme, 1988
[For purposes of sections 54(2), 54B(2), 54D(2), 54F(4) and 54G(2)]
Text and Forms of the Scheme
Notification: Banks authorised to receive deposits under the scheme
11. Bank Term Deposit Scheme, 2006
[For purposes of section 80C(2)(xxi)]
Text and Forms of the Scheme
12. National Pension Scheme Tier II – Tax Saver Scheme, 2020
Text of the Scheme
13. Faceless jurisdiction of Income-tax Authorities Scheme, 2022
Text of the Scheme
14. e-Verification Scheme, 2021
Text of the Scheme
15. e-Assessment of Income Escaping Assessment Scheme, 2022
Text of the Scheme
16. Faceless Inquiry or Valuation Scheme, 2022
Text of the Scheme
17. Centralised Processing of Returns Scheme, 2011
Text of the Scheme
18. Faceless Assessment Scheme, 2019
(1) Faceless Assessment Scheme, 2019
(2) Directions under section 143(3B) for Faceless Assessment Scheme, 2019
(3) Conduct of assessment proceedings through “E-Proceeding” facility during financial year 2019-20 — regarding: Circular No. 27 of 2019, dated September 26, 2019
19. e-Settlement Scheme, 2021
Text of the Scheme
20. e-Dispute Resolution Scheme, 2022
Text of the Scheme
21. E-advance Rulings Scheme, 2022
Text of the Scheme
22. Centralised Processing of Equalisation Levy Statement Scheme, 2023
Text of the Scheme
23. Faceless Appeal Scheme, 2021
(1) Faceless Appeal Scheme, 2021 under section 250(6B) and (6C)
(2) Authorised Income-tax Authorities to conduct e-appeal proceedings
24. Faceless Penalty Scheme, 2021
(1) Faceless Penalty Scheme, 2021
(2) Directions under section 274(2B) for Faceless Penalty Scheme, 2021
DIVISION THREE
OTHER RULES
25. Securities Transaction Tax Rules, 2004
Text of the Rules
26. Commodities Transaction Tax Rules, 2013
Text of the Rules
DIRECT TAXES MANUAL Vol.3
Division 1
Definitions under various enactments
Definitions under various enactments
Division 2
Interpretation of Statutes
Chapter 1 Interpretation of Taxing Statutes
Chapter 2 General Principles of Interpretation
Division 3
Words and Phrases under Direct Taxes
A. Income-tax Act, 1961
B. Wealth-tax Act, 1957
C. Gift-tax Act, 1958
D. Interest-tax Act, 1974
E. Expenditure-tax Act, 1987
F. Direct Tax Vivad Se Vishwas Act, 2020
Supreme Court & High Courts on Income Tax
A Income-tax Act, 1961
B Wealth-tax Act, 1957
C Expenditure-tax Act, 1987
D Banking Cash Transaction Tax
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