Taxmann’s – SPECIAL EDITION COMBO for Direct Taxes – Income Tax Act & Direct Taxes Ready Reckoner | Finance Act 2024 | Finance (No. 2) Act 2024 Edition | AYs 2024-25 & 2025-26 | Set of 2 Books

The Special Edition Combo for Direct Taxes features two cornerstone texts, presented in special editions, that enhance usability and accessibility. With multi-colour text for seamless navigation, these editions allow quick identification of key provisions, amendments, and sections. The layout is optimised with larger pages and an increased font size, providing a more comfortable reading experience. These thoughtful enhancements, updated content, and precise annotations make the Special Edition Combo helpful for those requiring comprehensive coverage with effortless accessibility.

Authored and edited by Taxmann’s renowned Editorial Board and the esteemed Dr Vinod K. Singhania, this collection delivers the latest insights and updates through its authoritative titles:

• Income Tax Act – Special Edition | 69^th Edition
• Direct Taxes Ready Reckoner – Special Edition | 48^th Edition | AYs 2024 & 25 & 2025-26

The key features of these books are as follows:

Income Tax Act – Special Edition | 69^th Edition

This book has been widely recognised as the most authoritative resource for tax professionals, legal practitioners, academicians, and anyone engaged in applying and interpreting the Income-tax Act, 1961.

In its 69th Edition, the Present Publication upholds its tradition of unmatched accuracy and reliability. It is updated to incorporate the latest amendments introduced by the Finance Act, 2024 and the Finance (No. 2) Act, 2024. The key enhancements in the ‘Special Edition’ include:

• Multi-Colour Text for Enhanced Navigation
  • Designed to optimise the reading experience, the colour-coded text aids in quicker identification of sections, amendments, and relevant provisions

A glimpse of the recent changes include:

• 3+ New Sections
• 75+ Amendments to Existing Sections

This book is authored and edited by Taxmann’s Editorial Board, continuing its legacy as a cornerstone in Direct Tax, with the following noteworthy features:

• Comprehensive Coverage
  • Includes the fully updated Income-tax Act, 1961, relevant provisions from Allied Acts, Circulars, and Regulations, and a well-structured subject index
• Annotations and Tools
  • Extensive annotations with relevant Rules & Forms, Circulars & Notifications, enforcement dates, and cross-references to Allied Laws
• Historical Context
  • Detailed legislative history of the Income-tax Act since 1961
• User-Friendly Design
  • Quick navigation with prominently printed section numbers and a comprehensive Table of Contents
• Bestseller Legacy
  • Trusted for over five decades, meticulously reviewed under Six Sigma methodology for ‘Zero Error’

Direct Taxes Ready Reckoner – Special Edition | 48^th Edition | AYs 2024 & 25 & 2025-26

Direct Taxes Ready Reckoner – Special Edition enhances readability and navigation with larger pages, bigger fonts, and multi-colour text for a superior user experience. It has been a trusted companion for tax professionals across India for over forty years, providing unparalleled clarity and comprehensive coverage of the Income-tax Act.

The 48th Edition, authored by Dr Vinod K. Singhania, is updated with the latest amendments from the Finance (No. 2) Act, 2024, applicable for Assessment Years 2024-25 and 2025-26. The key features include:

• [Focused Analysis] Clear, concise explanations of the Income-tax Act, with amendments integrated seamlessly
• [Amendments Overview] A comprehensive ‘Amendments at a Glance’ section providing illustrative examples of recent legislative changes
• [In-Depth Case Studies] Detailed analysis of complex provisions, such as capital gains tax, the withdrawal of indexation benefits, and the abolition of Angel Tax, etc.
• [Comprehensive Income Tax Act Coverage] Exhaustive commentary on all provisions, enriched with case laws and notifications
• [Alternative Tax Regime] Break-even tables and comparisons to guide taxpayers
• [Faceless Tax Proceedings] Summarised legal framework for modernised tax processes
• [User-Friendly Layout] Tabular presentations for quick reference covering tax audits, alternative regimes, and more
• [Accurate Tax Computations] Guidelines for accurate tax calculations across various income slabs
• [Ready Referencer] Quick access to the latest tax rates, TDS/TCS rates, due dates, and more
• This edition maintains a zero-error approach, making it one of the most reliable resources in direct taxation

Taxmann’s Editorial Board

At the heart of Taxmann Publications lies the Research & Editorial Team, established from a cadre of Chartered Accountants, Company Secretaries, and Lawyers. This group, operating under the guidance of Editor-In-Chief Mr Rakesh Bhargava, is the cornerstone of Taxmann’s commitment to delivering unparalleled content accuracy and reliability.

The team’s mission is anchored in the principles of the Six Sigma methodology, with a steadfast goal of eradicating errors and upholding the highest standards of excellence in all publications and research outputs. Their rigorous content development process is informed by core guidelines, ensuring every piece of work is authoritative and insightful. These guidelines include:

• Sourcing – All statutory materials are derived exclusively from authorized and credible sources, guaranteeing the integrity of the information provided
• Current Awareness – The team prioritizes keeping readers well-informed of the latest judicial and legislative developments, ensuring content is both timely and relevant
• Analytical Insights – Special emphasis is placed on crafting analytical pieces on topical, contentious, and impactful issues, aiding readers in comprehensively understanding the nuances and implications of recent events
• Clarity and Accuracy – Taxmann pledges that every publication is thorough, precise, and articulated with clarity, serving as a reliable reference for complex subjects
• Evidence-based Referencing – Assertions and analyses are meticulously backed with references to relevant sections, circulars, notifications, or citations, enhancing the content’s credibility
• Quality and Consistency – Adherence to the golden rules of grammar, style, and consistency is non-negotiable, ensuring a seamless and engaging reading experience
• Accessibility – The choice of font and size across all print and digital mediums is dictated by legibility and consistency, making information accessible to all readers

Vinod K. Singhania

Dr Vinod K. Singhania earned his PhD from the prestigious Delhi School of Economics in 1976. Dr Singhania has become a leading authority in his field, having expertise in corporate legislation and corporate economics, particularly in tax laws.

Over the years, he has been associated with numerous professional institutes and business organizations in India and internationally, contributing his expertise in various capacities.

A prolific author, Dr Singhania has penned numerous widely acclaimed books and developed software, all published by Taxmann. His scholarly contributions include over 300 research articles featured in prominent journals. Additionally, he has served as a resource person in more than 800 seminars worldwide, sharing his knowledge and insights with a global audience.