Publisher |
Taxmann Publications Private Limited |
Publication Year |
2020 |
ISBN-13 |
9789389921618 |
ISBN-10 |
9789389921618 |
Binding |
Paperback |
Edition |
65th Edition 2020 |
Number of Pages |
1964 Pages |
Language |
(English) |
Weight (grms) |
2040 |
Supplement to Income-tax ActThe Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020, has inserted or amended 39 Sections of the Income-tax Act, 1961. This supplement to Income-tax Act provides all amended and newly inserted Sections. These amendments are relating to:
Change in the due dates of various compliances
Reduction in the rates of TDS/TCS
Clarifications regarding amended provisions of residential status
Faceless proceedings
Restoration and deferment of certain provisions relating to trusts
Exemptions and deductions
Taxation of Alternative Investment Funds (AIFs)
Reduced rates of surcharge on dividend income in case of FPIs
Taxmann
"Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of Editor In-Chief Mr. Rakesh Bhargava.
The Research and Editorial Team is responsible to develop the reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in our publications and research platform. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
The statutory material is obtained only from the authorized and reliable sources
Keep the readers abreast with the latest developments in the judicial and legislative fields
Prepare the analytical write-ups on recent, controversial and contagious issues to help the readers to understand the event and its implications
Every content being published by Taxmann should be complete, accurate and lucid
All evidence-based statements must be supported with proper reference of Section, Circular No., Notification No. or citations
The golden rules of grammar, style and consistency are thoroughly followed
Choose a font and size that’s easy to read, and remain consistent across all imprint and digital publications"
Taxmann
Taxmann Publications Private Limited