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

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