Download or read book Law of Income Tax Sections 139 to 194 written by Acharya Shuklendra and published by . This book was released on 1999 with total page 1202 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Law of Income Tax Sections 194A to 269 written by Acharya Shuklendra and published by . This book was released on 2000 with total page 1234 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Income Tax Law and Practice Assessment Year 2023 24 written by Prof. Preeti Rani Mittal and published by Sultan Chand & Sons. This book was released on 2023-07-12 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Clear Chapter outlines, illustrations, questions, and extensive referring enable readers to access their learning. Offers readers comprehensive coverage of various sections of income tax law and practices in a simple and easiest way. This revision presents new examples and pedagogical features adding more value and depth to the text’s effective, consistent framework. The entire text and numerical of the book have been revised by updating the sections and rules laid down in the Income Tax Act. This book is meant for B.Com., BBA, and B.Com., (Hons.) students as well as to serve as an Intermediate-level course for students preparing for charted, cost, and management accountancy, certified and company secretary examinations, and other degree and diploma courses. This book has been written with the two goals of educating students about the nuances of Income Tax Law so that they can compute income from various heads as well as making students aware of the compliance required for the smooth functioning of the Income Tax Scheme.

Download or read book The Income Tax Act as amended by The Finance Act 2010 written by and published by Universal Law Publishing. This book was released on with total page 1024 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Income Tax Law and Practice Assessment Year 2022 23 written by R.K. Jain, and published by Scorer Guru Publications . This book was released on 2022-11-03 with total page 713 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Income Tax- An Introduction 2. Important Definitions 3. Assessment Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciation 10. Profits and Gains of Business or Profession 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses 16. Deductions from Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Tax Deduction at Source 20. Assessment Procedure 21. Penalties, Offences and Prosecutions 22. Appeal and Revision 23. Tax-Planning 24. Recovery and Refund of Tax 25. Advance Payment of Tax (a). New Tax Regime (b). Rebate and Relief in Tax (c). Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns

Download or read book Income Tax Law And Accounts Assessment Year 2023 24 written by R. K. Jain and published by SBPD Publications . This book was released on 2023-10-08 with total page 741 pages. Available in PDF, EPUB and Kindle. Book excerpt: Main Highlights of Finance Bill, 2023 1. Income Tax - An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income From Salaries, 7. Income From Salaries (Retirement and Retrenchment), 8. Income From House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income From Other Sourecs, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set - Off and Carry Forwaord of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Tax Deduction at Source, 20. Assessment Procedure, 21. Penalties,, Offenece and Prosecutions, 22. Appeal and Revision, 23. Tax Planning, 24. Recovery and Refunds of Tax, 25. Advance Payment of Tax, 26. Assessment of Hindu undivided of Persons and Computation of Tax Liability, New Tax Regine Rebate and Relief in Tax Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns.

Download or read book Income Tax Law Practice Assessment Year 2022 23 written by R.K. Jain, and published by SBPD Publications . This book was released on 2022-10-21 with total page 729 pages. Available in PDF, EPUB and Kindle. Book excerpt: Main Highlight of Finance Act, 2022 1. Income Tax : An Introduction, 2. Important Definition, 3. Assessment on Agricultural Incomne, 4. Exepmted Income, 5. Residence and Tax Liability, 6. Income From Slaries, 7. Income From Salaries (Retirement and Retrenchement), 8. Income From House Property, 9. Depreciation, 10. Profits and Gains of Nusiness or Profession, 11. Capital Gains, 12. Income From Other Sources, 13. Income Tax Authorities, 14. Clubing of Income and Aggregration of Income, 15. Set-Off And CArry Forword of Losses, 16. Deduction From Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Lisbility of Individuals, 19. Tax Deduction at Source, 20. Assessment Procedure, 21. Assessment of Frim and Association of Persons, New Tax Regime Rebate and Relief in Tax Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns, Supreme Court Leading Cases GST- Concept, Registration and Taxation Mechanism.

Download or read book Income Tax Law Accounts Assessment Year 2022 23 NEP 2020 written by R. K. Jain and published by Scorer Guru Publications . This book was released on 2023-06-10 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt: l Main Highlights of Finance Act, 2022 l Taxation Policies of Raja Todarmal 1. Income Tax–An Introduction 2. Important Definitions 3. Assessment on Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciation 10. Profits and Gains of Business or Profession 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses 16. Deductions from Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Tax Deduction at Source 20. Assessment Procedure 21. Penalties, Offences and Prosecutions 22. Appeal and Revision 23. Tax-Planning 24. Recovery and Refund of Tax 25. Advance Payment of Tax l New Tax Regime l Rebate and Relief in Tax l Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns l Capital and Revenue Expenditure and Receipts

Download or read book Income Tax Law and Accounts 64th Edition A Y 2023 24 written by Dr. H.C. Mehrotra, Dr. S.P. Goyal and published by Sahitya Bhawan Publications. This book was released on 2022-07-01 with total page 829 pages. Available in PDF, EPUB and Kindle. Book excerpt: Salient Features of the Finance Act, 2023 A. Providing Tax Relief Under New Personal Tax Regime • New Tax Regime is Default Regime. • New Tax Rates under New Regime. • Section 87A Rebate till ` 7 lakh under New Regime. • Standard Deduction of ` 50,000 available under New Regime. • Surcharge for HNIs reduced to 25% from 37%. • Leave Encashment increased to ` 25 lakh. B. Socio-Economic Welfare Measures • Promoting timely payments to Micro and Small Enterprises. • Increasing threshold limit for Co-operatives to withdraw cash without TDS. • Penalty for cash loan/transactions against primary co-operatives. • Relief to start-ups in carrying forward and setting off of losses. • Extension of date of incorporation for eligible start up for exemption. • Conversion of Gold to Electronic Gold Receipt and vice versa. • 15 per cent concessional tax to promote new manufacturing co-operative society. C. Ease of Compliance • Increasing threshold limits for presumpting taxation schemes. D. Widening and Deepening of Tax Base and Anti Avoidance • TDS and Taxability on Net Winnings from Online Games. • Increasing rate of TCS of certain remittances. • Limiting the roll over benefit claimed under section 54 and section 54F. • Preventing permanent deferral of taxes through undervaluation of inventory. • Rationalisation of exempt income under life insurance policies. • Alignment of provisions of section 45(5A) with the TDS provisions of section 194-IC. • Prevention of double deduction claimed on interest on borrowed capital for acquiring, renewing or reconstructing a property. • Defining the cost of acquisition in case of certain assets for computing capital gains. E. Improving Compliance and Tax Administration • Introduction of the authority of Joint Commissioner (Appeals). • Rationalisation of Appeals to the Appellate Tribunal. • Assistance to authorised officer during search and seizure. • Rationalisation of the provisions of the Prohibition of Benami Property Transaction Act, 1988 (the PBPT Act). • Alignment of timeline provisions under section 153 of the Act. • Provisions relating to re-assessment proceedings. F. Rationalisation • Facilitating TDS credit for income already disclosed in the return of income of past year. • Clarification regarding advance tax while filing Updated Return. • Bringing the non-resident investors within the ambit of section 56(2)(viib) to eliminate the possibility of tax avoidance. • Providing clarity on benefits and perquisites in cash. • Rationalisation of the provisions of Charitable Trust and Institutions. • Set-off and withholding of refunds in certain cases.

Download or read book Fundamentals of Income Tax Problems solutions written by Dr. Preeti Rani Mittal and published by Sultan Chand & Sons. This book was released on 2021-12-16 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is primarily intended for B.com, B.com (Hons.), BBA, BCA, M.com, M.B.A and CA(Intermediate)students. The book has been written to cater the needs of students appearing in such examinations. This edition covers everything Students and Teachers need to decipher the changes proposed by the Finance Bill, 2020.

Download or read book Income Tax Planning And Management Assessment 2023 24 written by R. K. Jain and published by SBPD Publications . This book was released on 2023-10-08 with total page 833 pages. Available in PDF, EPUB and Kindle. Book excerpt: Main Highlights of Finance Bill, 2023 1. Income Tax–An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Tax Deduction at Source, 20. Assessment Procedure, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax, 26. Assessment of Hindu undivided Family (HUF), 27. Assessment of firm and Association of Persons and Computation of Tax Liability, 28. Dispute Resolution Committee, 29. Purchase by Central Government of Immovable Properties, 30. Assessment of Companies, 31. Assessment of Co-operative Societies, 32. Tax-Planning for New Business, Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns Rebate & Relief in Tax, GST Concept, New Tax Regime,

Download or read book Income Tax Law Accounts Assessment Year 2020 21 written by Dr. H.C. Mehrotra,Dr. S.P. Goyal and published by Sahitya Bhawan Publications. This book was released on 2020-07-01 with total page 738 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Income Tax Law & Accounts Assessment Year 2020-21 Book Largest Selling Book since 1964 and over the last 56 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. Incorporating the provisions of the Finance Act, 2019; the Finance (No. 2) Act, 2019; the Taxation Laws (Amendment) Act, 2019, and the Finance Act, 2020 as applicable to Assessment Year 2020-21. Provisions of the Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. In the chapter of Deduction of Tax at Source and Collection of Tax at Source new reduced rates by 25% w.e.f. 14.5.2020 have been included. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple, and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 56 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at a moderate price. Questions from latest Examination Papers of various universities have been included in the revised edition of the book. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers. A unique feature of the revised edition is that Section-wise Index has been incorporated.

Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1506 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

Download or read book Income Tax Act 2009 written by and published by Manupatra Information Sol P. This book was released on with total page 1409 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation Law and Accounts Assessment Year 2022 23 written by R. K. Jain and published by Scorer Guru Publications . This book was released on 2022-11-03 with total page 785 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Income Tax–An Introduction 2. Important Definitions 3. Assessment on Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciation 10. Profits and Gains of Business or Profession 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses 16. Deductions from Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Tax Deduction at Source 20. Assessment Procedure 21. Penalties, Offences and Prosecutions 22. Appeal and Revision 23. Tax-Planning 24. Recovery and Refund of Tax 25. Advance Payment of Tax 26. Assessment of Hindu Undivided Family (HUF) 27. Assessment of Firm And Association of Person (a). New Tax Regime (b). Capital and Revenue Expenditure and Receipts (c). Rebate and Relief in Tax (d). Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns

Download or read book Corporate Tax Planning Management A Y 2021 22 2022 23 written by Dr. H.C. Mehrotra, Dr. S.P. Goyal and published by Sahitya Bhawan Publications. This book was released on 2021-01-07 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present 19th edition of the book has been thoroughly revised and enlarged. Salient Features of the Corporate Tax Planning & Management AY 2021-22 & 2022-23 Book: The legal position as amended up to June 2021 is given. Even the last-minute changes in the law have been incorporated in this revised edition of the book and as such, it is the latest and most updated book on Income Tax for the Assessment Year 2021-22. Further, the amendments made by the Finance Act, 2020 and the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, applicable for the Assessment Year 2021-22, have been incorporated in the book. In the chapter on Deduction and Collection of Tax at Source new rates have been included. Also, newly inserted sections 194P, 194Q, 206AB, and 206CCA of the Income Tax Act, applicable from 01 July 2021 have been included in the book. Relief Measures in view of Covid-19 vide CBDT Press Release dated 25th June 2021 have been included in the book. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are the largest in number in comparison to other books on income tax. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple, and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Corporate Tax Law. The book is useful for the students of all professional examinations like M.B.A., C.A., C.S., ICWA, and M.Com. and the persons who are interested in Tax Planning.

Download or read book NEP Income Tax Law Practice with GST Assessment Year 2023 24 B Com IIIrd Sem Hons Major 5 written by Dr. R. R. Sharma, and published by SBPD Publications. This book was released on 2023-10-14 with total page 677 pages. Available in PDF, EPUB and Kindle. Book excerpt: Main Highlights of Finance Bill, 2023 1. Income Tax–An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Tax Deduction at Source, 20. Assessment Procedure, 21. Assessment of Firm and Association of Persons, New Tax Regime, Rebate and Relief in Tax, Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns GST–Concept, Registration and Taxation Mechanism.