Taxmann Review Bulletin | Income Tax Return Forms - Analysis | April 2021

Page 28

Direct Taxes Manual – 2021 With Supplement (Set of 3 Volumes) Author

:

Taxmann

Edition

:

51st Edition

Date of Publication

:

March 2021

Rs. 6295

Description Taxmann’s Direct Taxes Manual is a compilation of annotated, amended and updated:  Income-tax Act, 1961  Income-tax Rules, 1962  Circulars & Notifications  Allied Laws  Law Lexicon  Gist of Landmark Rulings The Present Publication is the 51st Edition, comes in a set of 3 volumes, that incorporates all changes made by the following:  Volume 1 – The Finance Act, 2021 & the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020  Volume 2 – The Income-tax (Eighth Amendment) Rules, 2021  Volume 3 – Law stated is amended up to 1st March, 2021

ORDER NOW

Turn static files into dynamic content formats.

Create a flipbook

Articles inside

Additional question for ensuring the compliance under Section 92E

0
page 27

Reference of distribution of accumulated loss by Investment fund has been removed

0
page 28

Nature of business code to be mentioned if assessees is claiming deduction under Section 80P

1min
page 26

Ceiling to claim deduction under section 54EC specifically provided

2min
page 25

No separate reporting of income from life insurance business

0
page 20

Nature of security to be furnished in Schedule 112A and Schedule 115AD

2min
page 22

Undertakings not eligible for deductions removed from Schedule Section 80-IB

2min
page 19

Reference of Form 16D has been inserted in Schedule of Tax payments

2min
page 18

Adjustment of unabsorbed depreciation and losses in case of assessee opting for Section 115BAA has been removed

1min
page 21

Computation of cost of acquisition for Sections 112A and 115AD

2min
page 23

Date of cash donation in case of deduction under Section 80GGA

2min
page 17

Deletion of Schedule DI

0
page 12

Introduction of Section 80M

2min
page 11

Exercise of option prescribed under section 115BAC

2min
page 13

Adjustment of unabsorbed depreciation if assessee has opted for Section 115BAC or 115BAD

2min
page 9

Clause-wise disclosure in respect of interest taxable under Section 115A read with Section 194LC

2min
page 14

Reporting of amount deferred in respect of ESOPs

0
page 3

Increase in threshold limit for tax audit

0
page 8

ITR 1 and ITR 4 cannot be filed in case of deferment of tax on ESOPs

2min
page 2
Issuu converts static files into: digital portfolios, online yearbooks, online catalogs, digital photo albums and more. Sign up and create your flipbook.