Taxmann's bestseller for 40+ years is a ready-referencer for all provisions of the Income-tax Act, covering illustrative commentary on the Finance Bill 2022.
The Present Publication is the 46th Edition & amended by the Finance Bill 2022 for A.Y. 2022-23 & 2023-24. Dr Vinod K. Singhania authors it with the following noteworthy features:
• [Focused Analysis] without resorting to paraphrasing of sections and legal jargons, on the following:
o [Amendments made by the Finance Bill, 2022] are duly incorporated in respective Chapters of the Reckoner and are appropriately highlighted
o [Comprehensive Analysis of Amendments with Illustration] are given separately in Referencer 2: Amendments at a glance
■ Complex provisions (such as taxation of Virtual Digital Assets, Updated Return, etc.) have been explained by way of case studies
o [Analysis of all provisions of the Income-tax Act] along with relevant Rules, Judicial Pronouncements, Circulars and Notifications.