Taxmann Income Tax Act – As Amended By Finance Act 2022 – 67th Edition 2022

Name : Taxmann Income Tax Act – As Amended By Finance Act 2022 – 67th Edition 2022

Book Format : Paperback

Genre : Law

Language : English

Pages : More than 1000 Pages

Publish Year : 2022

This book covers the Amended, Updated & Annotated text of the Income-tax Act, Finance Act 2022 & Taxation Laws (Amendment) Act, 2021. The recent changes in the Income-tax Act, 1961 are as follows : [Insertion] of 10+ new sections [Important New Sections] include: Taxation of Virtual Digital Asset (VDA) TDS u/s 194S on the transfer of VDAs TDS u/s 194R on Benefits or Perquisites Updated Returns Tax relief for COVID related compensation received from employers & well-wishers [Amendments] in 70+ sections [Important Amendments] include: New provisions for Faceless Assessment & Reassessment Changes in surcharge rate on long-term capital gain, AOPs & co-operative societies Change in provisions relating to the taxation of charitable trust and institutions Filing of application before AO to get the refund of tax deducted from the payment made to non-resident Increase in the scope of reporting obligation cast on producers of cinematograph films The Present Publication is the 67th Edition and amended by the Finance Act 2022 & the Taxation Laws (Amendment) Act, 2021. This book is authored by Taxmann’s Editorial Board, with the following noteworthy features: [Coverage] of this book includes: Division One – Income-tax Act, 1961 Arrangement of Sections Text of the Income-tax Act, 1961 as amended by the Finance Act, 2022 and Taxation Laws (Amendment) Act, 2021

Country of Origin : India