D.M. Harish and Co.
Books

Books

D.M. HARISH ON INCOME TAX, 1996

“… Income-tax is such a fascinating subject. It zeroes in on every successful human activity and not unoften brings pain and tragedy in its wake. I have given 40 years of my life fighting these unfortunate battles on behalf of the taxpayers and I devoutly hope that a day will dawn when this war is over and Income-tax is banished from this land of enterprise.”

D.M. Harish, taken from “D.M. Harish on Income Tax- Volume 1”

Although Mr. D.M. Harish expressed a desire for a financial structure free from the burden of Income-tax, he had a vast knowledge on the subject and published an 8-volume set, titled “D.M. Harish on Income Tax”.

The theme of the book is ‘Understanding Income-tax’. Mr. D.M. Harish’s goal was to take the daunting subject of Income-tax and make it accessible and easily understandable to his readers. He employed a writing style that was clear and simplistic to achieve this aim. Together the volumes run into 12,000 pages that provide an in-depth exposition of the law and practice of Income tax.

In the process of writing the book, Mr. D.M. Harish delved into the almost infinite amounts of research material available on the subject on Income-tax in India. The book presents this information in the form of distinct propositions, which are supported by authorities. Decisions of the Supreme Court, the various High Courts and the Income-tax Tribunals are presented and explained. Furthermore, the volumes are self-contained in that they provides a thorough appendix that contains the Table of Cases, arranged in multiple ways for ease of reference; the Table of Circulars, which further contains full copies of the circulars; and a Table of Rules and forms prescribed under the Income-tax Rules.

This compendium on tax also exhibits Mr. D.M. Harish’s vast personal experience in matters of tax and is made distinct by his additions of interpretations of the various acts and a special section titled “Quintessence” that displays some of the finer thoughts on law.

The partners at D.M. Harish and Co. are currently in the process of creating an updated version of the book which will encompass the forthcoming Direct Tax Code.

D.M. HARISH COMMENTARY ON FINANCE (No.2) BILL, 1996

Published in August 1996, in the run up to the Union Finance Budget for the year 1996-1997, this volume provided a thread-bare analysis of the provisions of the Income-tax and Wealth-tax Acts and the Service-tax law which were up for amendment.

D.M. HARISH ON VOLUNTARY DISCLOSURE OF INCOME SCHEME (VDIS) , 1997

Here Mr. D.M. Harish provided a commentary on the VDIS, 1997 scheme which he claimed made an allowance for "thirty per cent tax and a hundred per cent peace of mind!"

The scheme was a welcome modification in the tax structure, and provided people with a chance to pay their taxes on previously undisclosed income without the fear of penalty or questioning.

D.M. HARISH ON T.D.S. LAW, PRACTICE and PROCEDURE, 1997

The provisions relating to tax deducted at source (TDS) as laid out by the Income-tax Act, 1961 were amended by the Finance Act, 1997. This volume first gives an overview of the TDS provisions and subsequently gives a section-wise analysis of provisions dealing with the law relating to different types of payments and penalties and prosecution which may be attracted owing to inadvertence and non-compliance.