Introduction
For legal professionals seeking to enhance their knowledge and expertise in income tax, Goods and Services Tax (GST), and taxation, a comprehensive understanding of the subject matter is crucial. The complex and ever-evolving nature of tax laws requires constant learning and staying updated with the latest regulations and practices. To assist you in your quest for knowledge, this blog post will highlight some of the best books available in the market that cover various aspects of income tax, GST, and taxation.
“Bharat’s Direct Taxes Manual (In 3 Volumes)“
- This set of 3 manuals covers amended, updated & annotated text of the Income Tax Act, Rules, Allied Acts & Rules, Circulars & Notifications, Case Laws, etc.
- Interpretation of Statutes & “Words and Phrases” under Direct Taxes.
- The Finance Act, 2023, rates of taxes and Rates for Deduction of Tax at Source in Certain Cases.
- Gist of Supreme Court Rulings.
“Income Tax Act” as amended by Finance Act, 2023 by Dr. Girish Ahuja & Dr. Ravi Gupta
- This book will provide an analysis of the Finance Act, 2023 and how they impact Income Tax.
- Incorporating relevant Judicial decisions and CBDT circulars.
- This book will be helpful for law students and advocates, tax practitioners and corporates, under-graduates and CA and CS candidates.
“Indirect Taxes” by Dr Jaya Vasudevan Suseela
- This book is a comprehensive guide to indirect tax law in general and GST in particular, emphasising the legislative shift from an origin-based taxation system to a destination-based system.
- It covers the syllabus of LLB on Indirect Taxes.
- It is fully updated with the latest legislative and case law developments.
- Indispensable for students appearing in the competitive examination for C.A. and C.S.
“Goods And Services Tax – Constitutional Law and Policy” by Tarun Jain
- The book starts with an analysis and discussion of the intent & thought process that went into framing this mega law – the foundation & background that will help in the interpretation & understanding of the various provisions of the GST law.
- It deals with the provisions of the Constitution Amendment Act, the discussions and developments that took place in Parliament, & the various relevant constitutional and statutory provisions.
- Provides an analysis of the various legal, and economic concepts upon which the GST law is based.
- Contains documents related to the Constitution Amendment Act for future reference.
