Download or read book NISM X Taxmann s Taxation in Securities Markets Guide for Income tax GST implications of 30 securities market transactions relevant to traders investors and various market intermediaries written by NISM (An Educational Initiative of SEBI) and published by Taxmann Publications Private Limited. This book was released on 2023-08-01 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides complete information about the Income-tax & GST implications of the securities market transactions covering 30+ securities. This book is divided into three sections, covering provisions applicable to traders, & investors: • Introduction to Securities Markets and Securities • Provisions in Respect of Investors • Provisions in Respect of Traders This book will also benefit all those who want to learn about the taxation concepts and aspects relating to the products and intermediaries of the Securities Markets. The Present Publication is the August 2023 workbook version, authored & published exclusively by Taxmann for NISM Certification Examination XX [Taxation in Securities Markets], with the following noteworthy features: • [Know the Basics] of the Indian Securities Market-Structure, Participants, Products and Features • [Know the Basic Concepts] in Taxation, Capital Gains, Sources of Income, etc. • [Understand the Taxation of Products] available in the market viz., Equity, Debt, ESOPs, Exchange Traded Funds, Alternate Investment Funds, Real Estate Investment Trusts, Infrastructure Investment Trust and Derivative products • Taxation in the hands of the Intermediaries, Foreign Portfolio Investors, IFSC Units etc. The contents of the book are as follows: • Introduction to Securities Markets and Securities o Concepts in Taxation o Capital Gains o Income from other Sources • Provisions in Respect of Investors o Taxation of Debt Products o Taxation of Equity Products o Taxation of other Products • Provisions in Respect of Traders o Business Income o Taxation in the hands of the Intermediaries o Taxation – In the hands of the Foreign Portfolio Investor (FPIs) o Tax Implications of IFSC o Tax Provisions for Special Cases o Indirect Taxes in Securities Markets • Annexures o Maintenance of Accounts o Due Date for Filing of Income-tax Return o Penalty for Non-Compliance o Summarized Tax Table – Product-wise o Tax Rates for Assessment Year 2024-25 o Deductions under Income-tax Act o Exemptions under Income-tax Act o Tax on Transfer of Securities o Cost Inflation Index

Download or read book The Underground Economy written by Fraser Institute (Vancouver, B.C.) and published by The Fraser Institute. This book was released on 1997 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the back cover: The papers in this ground breaking book constitute a unique collection of information about the underground economy and how it is manifested in a variety of countries. Section One attempts to measure Canada's underground economic activity and provides a specific estimate of the impact that tax changes have on its size. It also looks at the problems of tax evasion and tax avoidance. Section Two deals with the size of the underground substance economy, the legal aspects of tlhe underground economy in the United States, and an asseeement of the economic activities of the Mafia. Section Three analyzes the underground economy abroad, specifically in the United States, Britain, Mexico, Peru, Chile, Russia and China. The fourth section returns to Canada and examines some policy implications of the underground economy. A survey detailed in Section One shows that a majority of Canadians believe that they do not receive enough benefits for the taxation they pay. Section Four offers a solution to the problem of tax evasion and underground economic activity; the adoption of user fees and user taxes.

Download or read book Defiance in Taxation and Governance written by Valerie A. Braithwaite and published by Edward Elgar Publishing. This book was released on 2009-01-01 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: [Valerie] Braithwaite merges her considerable knowledge of a wide range of disciplines to produce an exemplar of interdisciplinary research. The use of the taxation system as the basis for analysis of how people manage their relationship with authority is effective and produces a much-needed addition to the behavioural literature. While the book is primarily about defiance in taxation, many instances of non-taxation related defiance are included, which provides excellent support and extension of the tax-based arguments. Braithwaite has produced an excellent example of a book that is grounded in the extant literature, while expanding our understanding of the importance of understanding the behaviours that drive defiance. The aim of the book is to show how authorities can live symbiotically with defiance and she achieves this superbly, illustrating how improved satisfaction with the process can minimise defiance. Lisa Marriott, Pacific Accounting Review This innovative book presents a theory of tax defiance, integrating five years of research on people s hopes, fears and expectations of the tax system and the authority that administers it. Valerie Braithwaite makes a major contribution to regulatory theory by mapping the psychological processes of defiance. At the heart of the analysis is the concept of motivational posturing signals sent to indicate how favourably an authority is viewed and readiness to defer to an authority's demands. The author explains how resistant defiance expresses disapproval of the way an authority operates and signals to government the need to improve performance to win back public confidence. Resistance weakens as the authority claws back its institutional integrity. Dismissive defiance, on the other hand, is challenging and undermining, and is not so responsive. The book argues for institutional reforms that are both mindful of grievance and of alternative authorities that challenge power. It illustrates that in delivering institutional reform, commitment to democratic principles and integrity of government will enable authorities to argue their case for community co-operation where appropriate. Finally, the book goes on to show that power sharing is likely to be a more apt remedy when dismissive defiance is entrenched. Safeguarding these deliberations in mature democracies are moral obligation and social capital, both of which are likely to erode when authorities show neither justice nor wisdom in handling defiance. This unique and innovative example of how psychology can be integrated into new institutional theory and public policy practice will prove an interesting read for scholars, students and researchers in the fields of regulatory studies, economics, public policy and public finance, politics and psychology.

Download or read book GAARs a Key Element of Tax Systems in the Post BEPS Tax World written by Michael Lang and published by . This book was released on 2016 with total page 840 pages. Available in PDF, EPUB and Kindle. Book excerpt: General anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades. In a post-BEPS tax world, with national legislators introducing or tightening GAARs, and with the European Union and OECD suggesting implementation of such rules, the topic seems more important than ever. The aim of this book is to give tax policymakers, tax authorities, tax courts and tax practitioners an idea of the various understandings of and approaches towards tax avoidance in 39 countries.

Download or read book Derivatives Markets in India written by Dr. Susan Thomas and published by TATA McGraw-Hill Publishing Company. This book was released on 1998 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Collection of articles presented at the First Indian Derivatives Conference, on December 10-12, 1997, organised by Invest India Economic Foundation.

Download or read book Venture Capital Financing in India written by Asim Kumar Mishra and published by . This book was released on 1996 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book British tax encyclopedia written by and published by . This book was released on 1962 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fundamentals of Environmental Studies written by Mahua Basu and published by Cambridge University Press. This book was released on 2017-11-08 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fundamentals of Environmental Studies is taught as a compulsory paper to first-year undergraduate students across major technical universities in India. This book introduces the fundamental principles and concepts of environmental science, ecology and related interdisciplinary subjects, such as policy, law, pollution control, economics and natural resource management. It covers a wide range of topics and issues including biodiversity, global warming, acid rain, ozone layer depletion, nuclear accidents, nuclear holocaust, disaster management, manipulation of various natural resources including water, land, forests, food and mineral resources, and the problems associated with natural resource management. It also analyzes different types of ecosystems, biochemical cycles and laws of thermodynamics and provides easy-to-understand examples. In addition, the book offers separate chapters on various types of environmental pollution and waste management, including waste water treatment, solid waste management and green management.

Download or read book Accounting Applied to Human Resource Management written by Mohit Kumar Kolay and published by Allied Publishers. This book was released on 2005 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Logistics Management for International Business written by S. SUDALAIMUTHU and published by PHI Learning Pvt. Ltd.. This book was released on 2009-04-18 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today’s globalised economic development, international transactions form an integral part of economic activities. Logistics Management encompasses planning and management of all activities, involving sourcing and procurement of cargo by effective and economically feasible coordination and collaboration with channel partners, and provision of product and service packages from point-of-origin to point-of-consumption at the right time and at the right place. This book gives, with theoretical and practical expertise, a comprehensive coverage of the logistic concepts, techniques, and their applications in the world cargo industry. Besides, it provides an in-depth understanding of the strategic framework of Logistics Management, the technologies, and the components used in logistic operations. It also covers export-import trade and documentations, shipping formalities, warehouse and inventory management, ERP concepts, logistics operation of major ports—and more. Key Feature : Case Studies are provided at the end of most chapters, which tend a practical orientation to the subject. This book is primarily intended as a text for postgraduate students of Management (MBA/MIB) and Commerce (M.Com.IB). It will also prove useful for the students of those engineering disciplines where the subject is prescribed as an elective course. In addition, practising managers in international business will find the book valuable as a reference

Download or read book Cost Accounting written by Bhabatosh Banerjee and published by . This book was released on 2022-02-28 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This well-established and widely adopted textbook, now in its 14th edition, continues to provide an in-depth and insightful analysis of the modern theories and practices of Cost Accounting. That the book has gone into its 14th edition and several reprints is a testimony of its wide acceptance by the students, academics and professionals. Primarily intended for postgraduate and undergraduate students of Commerce and Management, the book will be of immense benefit to the students pursuing professional courses offered by the Institute of Chartered Accountants of India (ICAI), Institute of Cost Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI), and those pursuing the Chartered Financial Analyst (CFA) course. Now, in its 14th edition, the book has been suitably revised meeting the latest syllabi requirement of various courses. The chapter on "Strategic Cost Management" has been updated to make it indispensible to modern management to enhance the competitive advantage of the firm. Besides, many chapters have been overhauled and updated, especially the chapters covering basic concepts and terms, classification of costs and cost sheet, activity based costing, marginal costing, relevant cost analysis and management decisions, capital budgeting decisions, and cost audit. The book also includes some of the cost standards set by ICAI, a wide array of illustrations, worked-out examples, and practice exercises. Besides, a large number of MCQs are given online for the students to practice and self evaluation. MCQs are critical in proper understanding and practice of theories and concepts. Also, CIMA Official Terminology is provided online to keep students and professionals abreast of relevant terms used in today's business environment. For online material, visit https://www.phindia.com/banerjee_cost_ accounting_theory.

Download or read book Foundations and Applications of the Time Value of Money written by Pamela Peterson Drake and published by John Wiley & Sons. This book was released on 2009-07-30 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprehensive coverage of the time value of money In this book, authors Pamela Peterson Drake and Frank Fabozzi fully expand upon the type of time value of money (TVM) concepts usually presented as part of overviews given in other general finance books. Various TVM concepts and theories are discussed, with the authors offering many examples throughout each chapter that serve to reinforce the tools and techniques covered. Problems and detailed solutions-demonstrated using two different financial calculators, as well as Excel-are also provided at the end of each chapter, while glossary terms are provided in an appendix to familiarize you with basic terms. Provides the basic foundations of the time value of money Covers issues ranging from an introduction of financial mathematics to calculating present/future values and understanding loan amortization Contains problem/solution sets throughout, so you can test your knowledge of the topics discussed Understanding the time value of money is essential, and this reliable resource will help you gain a firm grasp of its many aspects and its real-world applications.

Download or read book Income Tax Law Accounts A Y 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 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Income Tax Law & Accounts A.Y 2019-20 Book Largest Selling Book since 1964 and over the last 55 years of its existence, Income Tax Law and Practice Assessment has established a reputation for itself as the most definitive work on the subject of 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 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 55 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 the latest Examination Papers of various universities have been included in the revised edition of Income Tax Law And Practice Assessment 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 Knowledge Management Tools and Techniques written by Madanmohan Rao and published by Routledge. This book was released on 2012-06-14 with total page 444 pages. Available in PDF, EPUB and Kindle. Book excerpt: Knowledge management (KM) - or the practice of using information and collaboration technologies and processes to capture organizational learning and thereby improve business performance - is becoming one of the key disciplines in management, especially in large companies. Many books, magazines, conferences, vendors, consultancies, Web sites, online communities and email lists have been formed around this concept. This practical book focuses on the vast offerings of KM solutions—technology, content, and services. The focus is not on technology details, but on how KM and IT practitioners actually use KM tools and techniques. Over twenty case studies describe the real story of choosing and implementing various KM tools and techniques, and experts analyse the trends in the evolution of these technologies and tools, along with opportunities and challenges facing companies harnessing them. Lessons from successes and failures are drawn, along with roadmaps for companies beginning or expanding their KM practice. The introductory chapter presents a taxonomy of KM tools, identifies IT implications of KM practices, highlights lessons learned, and provides tips and recommendations for companies using these tools. Relevant literature on KM practices and key findings of market research groups and industry consortia such as IDC, Gartner and APQC, are presented. The majority of the book is devoted to case studies, featuring clients and vendors along the entire spectrum of solutions: hardware (e.g. handheld/wearable devices), software (e.g. analytics, collaboration, document management) and content (e.g. newsfeeds, market research). Each chapter is structured along the "8Cs" framework developed by the author: connectivity, content, community, commerce, community, capacity, culture, cooperation and capital. In other words, each chapter addresses how appropriate KM tools and technologies help a company on specific fronts such as fostering adequate employee access to knowledge bodies, user-friendly work-oriented content, communities of practice, a culture of knowledge, learning capacity, a spirit of cooperation, commercial and other incentives, and carefully measured capital investments and returns. Vendor history, product/service offerings, implementation details, client testimonials, ROI reports, and future trends are highlighted. Experts in the field then provide third-party analysis on trends in KM tools and technique areas, and recommendations for KM practitioners.

Download or read book The Anti money Laundering Systems in the Context of Globalisation written by Liliya Gelemerova and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the past two decades, money laundering has been presented by policy makers as a grave global threat to the world economy, undermining its foundations while allowing trillions of dollars in dirty money to slip into the upperworld economy. In order to fend off this threat, the authorities put into place a global mechanism of surveillance and control, imposing heavy multi-million dollar burdens on the financial industry, ultimately to be paid by customers. Despite these efforts and strengthened state control, the threat still appears to be the same as it was 20 years ago. Moreover, the real menace now appears instead to be the result of the behavior of respectable, but recklessly operating, bankers. What is going on? This work critically investigates the origins and foundations of the global anti-money laundering policy. The book describes its obscure inception and exposes the incoherent arguments being accepted as "conventional wisdom" that policy makers use to introduce new and stricter regulations. Providing a step-by-step analysis of the current fear-driven policy, the book makes clear that this important subject needs to be addressed within a reasoned and realistic framework. It provides an awareness of the serious consequences of a policy that appears to have lost its sense of proportionality and to be based on poorly substantiated fear.

Download or read book Awakening Bharat Mata written by Swapan Dasgupta and published by Penguin Random House India Private Limited. This book was released on 2019-05-25 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rise of the Bharatiya Janata Party (BJP) was much more than an ordinary electoral phenomenon: it brought to the fore two contrasting views of nationhood: between those who saw modern India in terms of secular republicanism and on the other hand were those who sought to blend technological modernity with the country's Hindu inheritance. The Right's ascendancy and the debates that accompanied it, anticipated many of the concerns that find reflection today in the United States and Europe. The phenomenon of Hindu nationalism was also a profound intellectual challenge to the loose Left-liberal consensus that had prevailed in India since Jawaharlal Nehru became Prime Minister in 1947. The idea of Hindutva and the political character of the BJP have been closely scrutinised by scholars, and the impulse has been to view India's Right-wing politics as either a variant of fascism or merely a collection of sectarian prejudices. In fact, the inspiration for the Right in India has come from multiple and often contradictory sources, including the influence of individuals such as Sarvarkar, Bankim Chandra Chatterjee, Swami Vivekananda and Sri Aurobindo, not to mention the Arya Samaj movement. This collection is an attempt to showcase the phenomenon of Hindu nationalism in terms of how it perceives itself. Many of the concerns that drive the Indian Right are located in the country's nationalist culture. In trying to locate some of the ideas, attitudes and beliefs that define the Indian Right, Awakening Bharat Mata also seeks to identify the nature of Indian conservatism and identify its similarities and differences with political thought in the West. This book is not about Hindu nationalism in power but as a social and political movement and its aim is to encourage a more informed understanding of an idea that will remain relevant in Indian life far beyond victories and defeats in elections.

Download or read book Environmental Science written by Enger and published by McGraw-Hill Science, Engineering & Mathematics. This book was released on 2000-06 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: