Direct Taxes Ready Reckoner (DTRR - 2021)

1. The One and the only Ready Reckoner comprising detailed commentary explaining all the amendments vide Finance Act, 2021 in a lucid manner with the help of apt illustrations providing consequences of amendments. The content itself makes DTRR-2021 outstanding amongst other parallel products. Being the 24th edition it has innovatively benefited by the feedback from honourable users as received time to time.

2. Detailed charts and tables given in Section B of the book provides --

(a) Help in finding Tax Rates for current and past ten Assessment Years on fingertip.

(b) TDS/TCS Rates for current financial year along with surcharge and cess, wherever applicable enabling you to arrive at the final rate of TDS/TCS applicable to a particular assessee.

(c) Withholding Tax Rates for different countries in an Alphabetical arrangement making consultation easy.

(d) A separate table for special rates under the Act with applicable surcharges enabling you to determine tax rate applicable to a particular category of income promptly.

(e) Rates of Gold and Silver for the past ten years.

(f) Detailed TDS chart explaining related provisions with applicable rules.

(g) Tax saving schemes at a glance to plan taxes accordingly.

(h) Tax calender for recurring work and period of limitation for different tasks.

3. Comprehensive yet compact notes on income-tax provisions covering almost entire gamut of day-to-day useful provisions.

4. Tax supplemented by easy to understand illustrations and charts & tables enabling grasping of the provisions in an easy format.

5. Subject is divided in scientifically devised chapters enabling you to reach at desired topic with all ease.

6. Content supplemented with applicable rules and circulars thus providing all consultation material at one place.

7. DTRR-2021 not only includes computation provisions but also other issues like assessment, re-assessment, penalty, rectification, equalisation, levy, etc., providing almost all day-to-day useful income-tax provisions at one place.

8. A special section devoted to tax provisions applicable to different tax entities under the Act like Individuals, HUF, Trusts, Partnership firms, LLPs, Companies, Co-operative Societies, Political parties, Non-residents, Shipping companies, etc.

9. Short Notes on ICDS.