Download or read book Taxmann s Direct Taxes Ready Reckoner DTRR AYs 2024 25 2025 26 Illustrative Ready Referencer on Income tax with Focused Analysis Break even Tables for Alternative Tax Regime 48th Edition written by Dr. Vinod K Singhania and published by Taxmann Publications Private Limited. This book was released on 2024-08-09 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: Direct Taxes Ready Reckoner has been a trusted companion for tax professionals across India for more than forty years, providing unparalleled clarity and comprehensive coverage of the Income-tax Act. In its 48th Edition, the Present Publication has been updated to incorporate the latest legislative changes by the Finance (No. 2) Bill, 2024, as passed by the Lok Sabha. Applicable for Assessment Years 2024-25 and 2025-26, this edition is authored by Dr Vinod K. Singhania, whose expert analysis has established this book as a cornerstone in direct taxation in India. The key highlights of this edition include: • Focused and Succinct Analysis o This edition continues the tradition of providing a focused analysis of the provisions of the Income-tax Act, eschewing unnecessary paraphrasing and complex legal jargon. The amendments introduced by the Finance (No. 2) Bill, 2024 are seamlessly integrated into the text, with clear highlights and explanations provided in each relevant chapter • Illustrative Coverage of Recent Amendments o A unique feature of this edition is Referencer 2—Amendments at a Glance, which provides a comprehensive and illustrative breakdown of all the recent amendments. This section is designed to help readers quickly grasp the implications of the latest legislative changes, supported by practical examples and scenarios • In-Depth Case Studies on Complex Provisions o Understanding the practical impact of legislative changes can be challenging. This edition includes in-depth case studies on some of the most complex provisions and amendments to aid comprehension. These include: § Analysis of increased tax rates on long-term and short-term capital gains (Sections 111A, 112 & 112A) § Examination of changes in the period of holding for capital asset classification (Section 2(42A)) § Detailed discussion on the withdrawal of indexation benefits and the implications of the grandfathering clause for resident individuals and HUFs (Section 48) § Understanding of special provisions for capital gains computation related to unlisted bonds and debentures (Section 50AA) § Detailed guidance on the computation of deemed dividends on share buybacks (Sections 2(22)(f) & 46A) § Analysis of the revised limits on remuneration and TDS applicability for firms (Sections 40 & 194T) § Analysis of the abolition of the Angel Tax (Section 56(2)(viib)) § A comprehensive overview of block period assessments in search and requisition cases (Chapter XIV-B, Sections 158B to 158BI) § A critical examination of the new provisions for income reassessment (Sections 148 to 153) o Comprehensive Analysis of the Income-tax Act § Beyond the recent amendments, this edition provides an exhaustive analysis of all the provisions of the Income-tax Act. The commentary is enriched with references to relevant rules, case laws, circulars, and notifications, ensuring that readers have a holistic understanding of the law o Alternative Tax Regime § The book includes a detailed discussion of the alternative tax regime, complete with break-even tables that provide a clear comparison between different tax regimes, enabling taxpayers to make informed decisions o Faceless Tax Proceedings § This edition covers the legal framework for faceless tax proceedings, summarizing the relevant provisions to ensure that readers are well-prepared for these modernized tax processes o Enhanced Usability with Tabular Presentations § Key provisions of the Income-tax Act are organized into intuitive tables for easy reference, allowing professionals to access essential information quickly. This includes a referencer on tax audits under Section 44AB, with interconnections to Sections 44AD/44ADA, alternative tax regimes, the Vivad se Vishwas Scheme, taxation of life insurance policies, and capital gains exemptions o Comprehensive Tax Computation Guidelines § Detailed guidelines on the computation of taxes across various income slabs are provided, ensuring that professionals can carry out accurate and compliant tax calculations o Ready Referencer for Tax Information § The book serves as an essential ready reference, offering the latest tax rates, TDS and TCS rates, due dates, and other critical tax-related information in a concise format o Commitment to Accuracy – Zero Error Approach § Upholding the Six Sigma principles, this edition strives for 'zero error,' making it one of the most reliable resources in the field of direct taxation In addition to the focused analysis and case studies, this edition includes a wide range of topics crucial for tax professionals: • [Tax Rates] Detailed rates for the assessment years 2024-25 and 2025-26, along with historical tax rates for the past ten assessment years • [Market Quotations] Current and historical gold and silver rates, dating back to April 1, 1981/April 1, 2001 • [Tax-saving Schemes] An overview of various tax-saving schemes, enabling professionals to provide comprehensive tax planning advice • [Depreciation Rates] Detailed coverage of depreciation rates under both the Income-tax Act and the Companies Act, 2013 • [Deductions and Allowances] A complete guide to deductions and allowances available under the Income-tax Act • [Income Computation and Disclosure Standards] Guidance on ICDS, with practical insights on their application • [Withholding Tax Rates] Current withholding tax rates, along with a discussion of the impact of recent changes • [Faceless Proceedings] An understanding of the faceless proceedings framework, including timelines and procedural analysis • [Penalty and Interest Provisions] A thorough review of penalty and interest provisions under the Income-tax Act, ensuring professionals are well-versed in the consequences of non-compliance
Download or read book Direct Taxes Ready Reckoner written by Dr. V. K. Singhania and published by . This book was released on 2009-07-01 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Forensic Investigations and Fraud Reporting in India written by Sandeep Baldava and published by Bloomsbury Publishing. This book was released on 2022-01-31 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book Frauds and economic crime rates remain at a record high, impacting more and more companies in diverse ways than ever before. The only way to reduce the impact of such frauds is to get a detailed understanding of the subject and adopt preventive measures instead of reactive measures. Fraud reporting is one of the most important themes in the current corporate governance scenario. Considering the importance of this area, various regulators have come out with reporting requirements in the recent past with an aim to ensure adequate and timely reporting of frauds. In this context, understanding of the roles and responsibilities of various stakeholders is pertinent. This book is an attempt by authors to provide a comprehensive publication on the two specialised areas – 'Forensic Investigations' and 'Fraud reporting'. The book addresses two key corporate governance requirements top on the agenda of regulators, enforcement agencies, boards and audit committees: 1. Rules, roles and responsibilities of key stakeholders towards: · Reporting of frauds under governance regulations in India · Prevention, detection and investigation of frauds 2. Practical approach for conducting forensic investigations in India Practical tips, case studies and expert insights: In addition to covering a gist of the topic with relevant provisions, and authors' viewpoint, key chapters also include relevant seasoned expert's take on the topic based on their vast practical experience. Each expert has more than three decades of experience including the last two decades in leadership roles. The idea was to present a practitioner's perspective based on practical experience in their role as an independent director or CEO or CFO, etc. More than 100 case studies are presented in the book to explain different concepts and learnings from various frauds discovered and investigated in India over the last two decades. Few of the Questions addressed in the book: · Is there a requirement to report all frauds to the regulators? · Who is responsible for reporting? · What is the role of audit committee, CEO, CFO, CHRO, internal/external auditors in prevention, detection, investigation and reporting of frauds? · Can an organization ignore anonymous complaints? · Can one access data from personal devices of employees during an investigation? · How can one use forensic interviews as an effective tool to establish fraud? · Is WhatsApp chat accepted as an evidence? · Once fraud is established what are the next steps an organisation is expected to initiate? · What is the difference between an audit and an investigation? · How the approach to forensic investigations has evolved over the last two decades in India? · Can we blindly rely on technology to prevent and detect frauds? · Evolving methods for prediction, prevention and detection of frauds?
Download or read book Corporate Tax Planning Business Tax Procedures written by Dr. V. K. Singhania/dr. Monica Singhania and published by . This book was released on 2009-09-01 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Law Stated In This Book Is As Amended By The Finance (No.2) Act, 2009. Book One Showcases The Law Of Income Tax In A Structured And Concise Manner So As To Provide The Theoretical Background For Understanding The Complex Tax Planning And Business Tax Procedures In Real World Scenarios. Book Two Covers Corporate Tax Planning (Corporate Tax, Setting Up A New Business, Financial Management Decision, Remuneration Planning, Non- Resident And Business Restructuring) Book Three Covers Tax Procedures And Management (Return, Assessment, Appeals, Penalties, Settlement Commission, Search And Seizure, Advance Tax, Tds, E-Tds And Interest). This Part Also Covers Wealth-Tax, Service Tax And Vat. Numerous Multiple Choice Problems Are Included At The End Of Each Chapter So As To Enable Clarity Of Thought And Quick Revision. Each Para (With A Distinct Number) Starts With Analytical Discussion Supported B Well-Thought Out Original Problems. The Book Is Amended Up To September 15, 2009. A Useful And Handy Book, Especially Where The Reader Is * A Student Of Tax Planning And Management * In The Tax Consultancy Profession * An Official In Tax Department * A Taxpayer Who Wants To Learn Different Techniques To Legally Minimize His Current And Future Tax Bills
Download or read book Warlord of Ayodhya Rebellion written by Shatrujeet Nath and published by Jaico Publishing House. This book was released on 2022-01-25 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bharat. Son of Kaikeyi. Brother of Rama. Reluctant king of Kosala. Bharat’s carefree life in Kekeya is turned upside down by the death of his father Raja Dashratha and the exile of his brother and crown prince Rama. Untrained in statecraft and unsure of himself, Bharat begins his rule over Kosala by tackling an audacious rakshasa attack on Ayodhya. There’s more trouble brewing. As the magic that sustains the kingdom starts weakening and a drought looms over Kosala, Ayodhya’s citizens begin to disappear mysteriously. Ambitious aristocrats manipulate the inexperienced king to their ends, while fickle allies seize the opportunity to assert their independence. And unknown to Bharat, the Lord of Lanka has put a cunning plan into action that will break the back of Ayodhya’s resistance. Beset by challenges, will Bharat lose Ayodhya so early in his reign? Crackling with characters overlooked and forgotten by the Ramayana, The Warlord of Ayodhya is a thrilling spinoff by bestselling fantasy author Shatrujeet Nath. SHATRUJEET NATH is the creator of the runaway national bestselling series Vikramaditya Veergatha, and the upcoming alternative mythology series Warlord of Ayodhya. Described as “a new face to Indian mythology” by DNA, Shatrujeet writes for movies and web shows as well.
Download or read book Kanga Palkhivala s the Law and Practice of Income Tax written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Students Guide To Income Tax hindi written by Dr. V. K. Singhania/dr. Kapil Singhania and published by . This book was released on 2009-06-01 with total page 888 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Deduction Of Tax At Source Advance Tax Refunds written by Dr. V. K. Singhania/dr. Kapil Singhania and published by . This book was released on 2007-01-01 with total page 968 pages. Available in PDF, EPUB and Kindle. Book excerpt: * Deduction Of Tax At Source From Salary * How To Work Out Estimated Salary And Quantum Of Tax To Be Deducted Therefrom * Deduction Of Tax At Source From Interest On Securities * How To Compute Interest On Securities And Tax Deductible Therefrom At Source * Deduction Of Tax At Source From Dividend * How To Compute Dividends And Tax Deductible Therefrom * Deduction Of Tax At Source From Interest Other Than Interest On Securities * How To Compute Interest (Other Than Interest On Securities) And Tax Deductible Therefrom * Tax Deduction From Winnings From Lottery, Crossword Puzzle, Card Games Or Other Games * Winnings From Lottery, Crossword Puzzle, Card Game Or Any Other Game And Tax To Be Deducted Therefrom * Tax Deduction From Winnings From Horse Race * Winnings From Horse Race And Tax To Be Deducted Thereon * Tax Deduction From Payment To Contractors And Sub-Contractors * What Constitutes A Payment To Contractor/Sub-Contractor And How Much Tax Is To Be Deducted Therefrom * Tax Deduction From Insurance Commission * How To Compute Insurance Commission And Tax To Be Deducted Therefrom * Deduction Of Tax At Source From National Savings Scheme * How To Compute Amount Referred To In Section 80Cca(2)(A) And Tax To Be Deducted Therefom * Deduction Of Tax At Source On Account Of Repurchase Of Units By Mutual Funds Or Unit Trust Of India * How To Compute Amount Referred To In Section 80Ccb(2) And Tax To Be Deducted Therefrom * Deduction Of Tax At Source From Commission On Sale Of Lottery Tickets * How To Compute Commission On Sale Of Lottery Tickets And Tax Deductible Therefrom * Tax Deduction From Commission Or Brokerage * How To Compute Commission Or Brokerage And Tax To Be Deducted Therefrom * Tax Deduction From Rent * How To Compute Rent And Tax To Be Deducted Therefrom * Deduction Of Tax At Source From Fees For Technical Or Professional Services * How To Compute Fees For Professional And Technical Services And Tax Deductible Therefom * Deduction Of Tax At Source From Payment Of Compensation On Acquisition Of Immovable Property * How To Compute Tax Deductible From Payment Of Compensation On Acquisition Of Immovable Property * Tax Deduction From Payments To Non-Residents * How To Compute Amount Payable To Non-Resident And Tax To Be Deducted Therefrom * Deduction Of Tax At Source From Income Of Units Of Offshore Fund * How To Compute Amount Of Tax Deduction Under Section 196B * Deduction Of Tax At Source From Income From Foreign Currency Bond Or Shares Of Indian Company * How To Compute Amount Of Tax Deduction Under Section 196C * Deduction Of Tax At Source From Income Of Foreign Institutional Investors From Securities * How To Compute Amount Of Tax Deduction Under Section 196D
Download or read book Student S Guide To Income Tax Problems Solutions written by Dr. Vinod K Singhania/ Dr Monica Singhania and published by . This book was released on 2010-09-01 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Unbreaking India written by Sanjay Dixit and published by Garuda Prakashan. This book was released on 2021-03-05 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The nullification of Article 370 and enactment of the Citizenship (Amendment) Act (CAA), 2019, had been landmark legislative actions in 2019. Author Sanjay Dixit delves deep into the past and traces the events, actions and their repercussions that finally led to the Union of India introducing these two measures. He looks at these events from all perspectives-historical, social and political. For Article 370, he traces the entire history of Kashmir from its pre-Islamic past and to the events that unfolded at the time of the Partition of India, leading to the initial inclusion of Article 370 in the Constitution of India. Dixit also studies in detail the legal and constitutional labyrinths, discussing the various Presidential Orders and case laws from the Constitutional Bench jurisdiction of the Supreme Court. For CAA, Dixit traces the constitutional history of India from the time of the partition of Bengal in 1905 to the unfortunate events of the Partition in 1947. His study relies heavily on Dr. B.R. Ambedkar's analysis of the reasons for the Partition and the theology of a 'separate nation' that prevailed during the period. The author contends that this same theology has been staging a comeback now in the form of mazhabi pehchan which forms the crux of the anti-CAA protests. The informed position of the author, his lucidity of language and directness of approach lend clarity to his arguments and make this an accessible and important read.
Download or read book Law Relating to Intellectual Property Rights written by Virendra Kumar Ahuja and published by . This book was released on 2007 with total page 669 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Indian context.
Download or read book Principles of the Law of Evidence written by Avtar Singh and published by . This book was released on 1990 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
