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Tax Practice Manual is an exhaustive (2,100 pages), amended (by the Finance Act, 2021) & practical guide (330 case studies) for Tax Professionals.

This book will be helpful for the Chartered Accountants, Lawyers/Advocates, Tax Practitioners to assist them in their day-to-day tax works.

This book is divided into two parts:

Law Relating to Tax Procedures (covering 25 topics)

Case Studies (covering 35 topics)

The Present Publication is the 7th Edition, authored by Gabhawala & Gabhawala, as amended by the Finance Act 2021, with the following noteworthy features:

Law Relating to Tax Procedures

o Lucid Explanation, in a Practical Manner, with Checklists & necessary Tips for the law relating to Tax Procedure

o Exhaustive Coverage of Case Laws

o Fine Prints & Unwritten Lines are explained in a lucid manner

Tax Practice

o Elaborated & Threadbare Analysis of every aspect of Tax Practice

Case Studies

o 330 Case Studies to deal with real-life animated situations/problems faced by tax practitioners

Draft Replies

o For the Notices sent by the Department

o Petitions to the Department

Drafting & Conveyancing

o Complete Guide to Drafting of Deeds & Documents covering

Affidavits

Wills

Special Business Arrangements

Family Arrangements

Power of Attorney

Lease, Rent & Leave and Licenses

Indemnity and Guarantee

Charitable Trust Deeds, etc.

The contents of this book are as follows:

Law Relating to Tax Procedures

o Tax Practice

o Pre-assessment Procedures

o Assessment

o Appeals

o Interest, Fees, Penalty and Prosecution

o Refunds

o Settlement Commission ITSC, Interim Board for Settlement

o Summons, Survey, Search

o TDS and TCS

o Recovery of Tax

o Special Procedures

o Approvals

o STT, DDT, Tax on Liquidation, Reduction and Buy Back, MAT, AMT and WT

o RTI, Ombudsman

o Drafting of Deeds

o Agreement, MoU

o Gifts, Wills, Family Arrangements

o Power of Attorney, etc.

o Lease, Rent, License, etc.

o Sale/Transfer of Properties

o Tax Audit

o Income Computation & Disclosure Standards

o Real Estate (Regulation and Development) Act, 2016 (RERA)

o E-Proceedings under the Income Tax Act, 1961

o Prohibition of Benami Property Transactions Act, 1988

Case Studies

o Tax Practice

o Pre-Assessment Procedures

o Assessment Principles and Issues

o Rectification of Mistake

o Revision

o Appeals to CIT (Appeals)

o Appeals to ITAT High Court Supreme Court

o Interest Payable by Assessee

o Penalties

o Prosecution

o Refunds

o Settlement of Cases

o Survey

o Search & Seizure

o Tax Deduction at Source

o Recovery of Tax

o Trust, Mutuality, Charity

o Firm

o LLP Limited Liability Partnership

o Right to Information RTI

o Agreement, MoU

o AOP Association of Persons

o HUF Hindu Undivided Family

o Gifts

o Wills

o Family Arrangements

o Power of Attorney

o Indemnity and Guarantee

o Lease, Rent, Leave and License

o Sale/Transfer of Properties

o Tax Audit

o Income Computation and Disclosure Standards

o Real Estate (Regulation and Development) Act, 2016 (RERA)

o E-Proceedings under Income-tax Act, 1961

o Prohibition of Benami Property Transactions Act, 1988

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