Download or read book Taxmann s Law Relating to Prohibition of Benami Property Transactions Act 1988 Section wise commentary discussed extensively with Case Laws FAQs Tables etc Finance Act 2023 Edition written by CA Srinivasan Anand G. and published by Taxmann Publications Private Limited. This book was released on 2023-04-06 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive section-wise commentary on the law relating to the Prohibition of Benami Property Transactions. It is rendered in an easy-to-read & follows a 'FAQ' format. It also includes the legislative history and effective date of applicability based on given Case Laws. Flow charts & tables have been provided in this book for ease of reference. This book is designed to be a handy referencer to the practitioners of the following laws: • Civil Law • Criminal Law • Company Law • Income-tax The Present Publication is the 6th Edition and has been amended by the Finance Act 2023. This book is authored by CA Srinivasan Anand G with the following noteworthy features: • [Extensive Analysis with Case Laws (from 2016 to March 2023)] specifically for the following topics: o Pleadings which are required to avail the exceptions/exclusions to Benami transactions o Shell companies o Civil asset forfeiture regime o Nature of confiscation o Controversy over the date of order passed by authorities, whether passed within limitation or after but 'backdated' to show it was passed within the limitation o Case Laws of similar/identically worded provisions from other Laws such as: ■ Income-tax ■ Civil Procedure Code o Valuation Rules and methods • [Ready Reckoner] is provided for the following cases: o In respect of the relatives in whose name property can be held without attracting the taint of Benami o Benami Transaction in Shares Reckoner o Alphabetical Ready Reckoner to Benami Law • [Benami Share Transactions] are explained in light of relevant provisions of the Companies Act 2013 • [Analysis of Procedures] which includes the following: o Procedure before Initiating Officer (IO) u/s 24 (responses to show cause notice & provisional attachment order) o Procedure before Adjudicating Authority (AA) u/s 26 (rights of noticee to require material in possession of IO, based on which the IO attached the show caused property and made reference to the AA • [Analysis of Appellate, Revision and Rectification Remedies] is provided in this book • [Valuation Rules for Determining the Fair Market Value] of Benami property to levy fines under sections 53 and 54 as a percentage of fair market value • [Interaction with Other Laws] This book covers the relevant provisions of other laws, such as: o Companies Act, 2013 o Fugitive Economic Offenders Act, 2018 o Income Tax Act, 1961 o Indian Penal Code, 1860 o Civil Procedure Code, 1908 o Criminal Procedure Code, 1973 o Prevention of Money-laundering Act, 2022 o Transfer of Property Act, 1882 o Indian Trust Act, 1882 The detailed contents of the book are as follows: • Preliminary • Prohibition of Benami Transactions • Authorities • Attachment, Adjudication and Confiscation • Appellate Tribunal • Special Courts • Offences and Prosecution • Miscellaneous

Download or read book Taxmann s Principles of Benami Law Comprehensive treatise on benami law covering its various aspects relationships with related enactments the applicability of evidence rules etc written by G.C. Das and published by Taxmann Publications Private Limited. This book was released on 2023-05-04 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive treatise on Benami Law comprising the following: • Detailed Analysis of Various Facets of Benami Law • Interplay with Provisions of Various Related Enactments • Rules of Evidence and its Applicability to Benami Transactions • Issue of Retrospectivity and Perspectivity in the Operation of Law This book will be helpful for tax administrations and tax professionals. The Present Publication is the Latest 2023 Edition and has been amended by the Finance Act 2023. This book is authored by G.C. Das, with the following noteworthy features: • [Explanation to the Minutest Details], which includes the following: o Procedure for Initiation of Benami Proceeding o Provisional Attachment o Issue of Summons and Impounding of Documents, etc., which are foundational requirements. This is an important feature of this book because if the foundational requirements fail, all subsequent proceedings may be void • [Thorough Insights] on the following: o Law on Benami Transactions o Interpretation o Application in Various Practical Situations • [Illustrations] are included in this book to bring out various facets of benami transactions • [Detailed Overview of the Prohibition of Benami Property Transactions Act] that explains the provisions of the Act, including the penalties and prosecution for those entering into benami transactions • [Comprehensive Explanation on the Operation of Benami Law] which is achieved by including discussions on the import of various substantive and procedural aspects of Benami Law and other Allied Laws • [Frequently Asked Questions] are included at the end of the book to have a fair view of the law, at a glance, about the critical aspects relating to the Benami transaction The detailed contents of the book are as follows: • Evolution of the Concept of Benami Transactions in India – An Overview • Concept of 'Benami' – Principles Evolved in Some Landmark Judgements • Sham Transactions and its Characteristics – Changes Effected in Prohibition of Benami Property Transaction Act 1988 • Comparative Table of Various Provisions of the Principal Act 1988 and the Prohibition of Benami Property Transaction Act 1988 – At a Glance • Definition of ‘Property’ and its Scope [Section 2(c) of the Principal Act 1988 and Section 2(26) of the Prohibition of Benami Property Transaction Act 1988] • Benami Property [Section 2(8) of the Prohibition of Benami Property Transaction Act 1988] • ‘Benami Transactions’ – Its Scope [Section 2(a) of the Principal Act 1988 and Section 2(9) of the Prohibition of Benami Property Transaction Act 1988] • Exceptions to Operation of Section 2(9)(A) of the Prohibition of Benami Property Transaction Act 1988 Defining 'Benami Transactions' • Exclusive Categories of Benami Transactions Stipulated in Clause (b), Clause (c) and Clause (d) to Section 2(9) of the Prohibition of Benami Property Transaction Act 1988 • Benamidar (Ostensible Owner) vs Beneficial Owner (Real Owner) [Section 2(10) and 2(12) of the Prohibition of Benami Property Transaction Act 1988 • 'Transfer' under the Prohibition of Benami Property Transaction Act 1988 & other Allied Concepts [Section 2(29) & Section 57 of the Prohibition of Benami Property Transaction Act 1988 • Consequences of entering into benami transactions – Aspects of defence [Section 3, Section 3 and Section 5 of the Principal Act, 1988 and Section 3, Section 4, Section 5 and Section 6 of the Prohibition of Benami Property Transaction Act 1988] • Powers of Authorities to Conduct Enquiry [Sections 18, 19, 20, 21, 22, 23 of the Prohibition of Benami Property Transaction Act 1988] • Power of Authorities [Issue of Summons under Section 19 of the Prohibition of Benami Property Transaction Act 1988] • Power to Impound Documents [Section 22 of the Prohibition of Benami Property Transaction Act 1988] • Issue of Show Cause Notice (SCN) and Provisional Attachment [Section 24 of the Prohibition of Benami Property Transaction Act 1988] • Provisional Attachment [Section 24(3), 24(4) and 24(5) of the Prohibition of Benami Property Transaction Act 1988] • Attachment, Adjudication and Confiscation [Sections 24, 26, 27, 28, 29, 30 to 48, 49, 50 to 52 & Section 66 of the Prohibition of Benami Property Transaction Act 1988] • Special Court – Offence and Prosecution [Sections 50 to 55, 62, 64 and Section 2(16) of the Prohibition of Benami Property Transaction Act 1988] • Issue and Service of Notice and Communication of Order [Sections 25 and 63 of the Prohibition of Benami Property Transaction Act 1988 & Order V of the Civil Procedure Code 1908] • Operation of Benami Law & its Interplay with Income-tax Act 1961 [Sections 68, 69, 69A, 69B, 69C and 69D of the Income-tax Act – Sections 60 and 67 of the Prohibition of Benami Property Transaction Act 1988 • Interplay between Benami Law and other Enactments • Operation of Benami Law [Retrospectivity and Prospectivity] • Burden of Proof in Benami Transactions • Intention and Benami Transaction • Bona Fide Transaction – Scope of • Fraud and Benami Transaction • Doctrine of Substance over Form – Benami Law • Benami Law and Rules of Evidence • Action Points and Time Limts for various Actions under Prohibition of Benami Property Transaction Act 1988 – At a Glance • Frequently Asked Questions (FAQs)

Download or read book Taxmann s Taxation of Loans Gifts Cash Credits Comprehensive analysis on undisclosed income gifts of money movable immovable property along with Case Laws Finance Act 2023 written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2023-05-10 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book comprehensively analyses the provisions relating to undisclosed income, gifts of money & movable/immovable property, along with relevant case laws. The relevant provisions of the Black Money Act and the Benami Property Transactions Act are also discussed. In other words, it analyses the taxability arising from the following: • Undisclosed Income; In light of the Income-tax Act 1961 & Black Money Act provisions. This section also includes: o Case Laws o Ready Reckoner for legal consequences of investments under various laws, depending on the source & nature of income invested and the manner of investment of income • Donee-based Taxation of Gifts of Money received by any Person. This section also includes: o Ready Referencer for relatives to whom gifts may be made without attracting tax in the hands of the recipient • Taxation of Gifts of Immovable Property received by any Person, i.e., the property received without consideration or received for consideration less than stamp duty value. This section also includes: o Ready Reckoner for summarising the tax implications for transferor/donor and recipient/donee of transfers of immovable property • Taxation of Gifts of Specified Movable Property (including jewellery, shares & securities, bullion, work of art, virtual digital assets, etc.) received by any Person. This section also includes: o Ready reckoner for the tax implications for transferor/donor and recipient/donee of transfers of specified movable property The Present Publication is the 12th Edition and has been amended by the Finance Act 2023. This book is authored by Taxmann's Editorial Board with the following noteworthy features: • [Finance Act 2023 Amendments] relating to credits, loans and borrowings are comprehensively discussed • [Ready Reckoners] for possible legal consequences of investment under various laws depending on the following: o Source & nature of Income invested o Manner of investment of income • [Analysis on Shell Companies] which includes the applicability of Section 68 and the Benami Act for monies routed through shell companies discussed in light of relevant case laws • [Taxability of Gifts] is discussed in light of relevant case laws on various aspects such as: o Taxability of cashback, loan waivers and one-time settlement of NPAs by banks in the hands of recipients o Taxability of freebies given by pharma companies to doctors o Taxability of bonus shares and rights shares received by shareholders o Taxability of awards and rewards to Olympic heroes o Taxability of gifts to brand ambassadors o Taxability of family settlements o Taxability of alimony received The detailed contents of the book are as follows: • Undisclosed Income o Scheme of Taxation of Undisclosed Income Covered By Sections 68 to 69D o Voluntary Disclosure of Undisclosed Income o Detection of Undisclosed Income by Department o Cash Credits under Section 68 o Loans, Borrowings, Deposits and Such other Amounts – Whether and When Treated as Unexplained Cash Credits o Share Application Money/Share Capital/Share Premium in case of Closely Held Companies – When Unexplained Cash Credit o Share Application Money/Share Capital/Share Premium in Case of Widely Held Companies – When Unexplained Cash Credit o Whether Capital Gains from Shares Taxable under Section 68? o Deposits from Tenants – Whether and When Unexplained Cash Credits o Credits In Firm's Books – When Unexplained Cash Credits o Sundry Creditors/Trade Creditors – When Unexplained Cash Credits o Anonymous Donations Received by a Trust o Unexplained Investments under Section 69 o Unexplained Investment In Lottery Tickets o Additions under Section 69 based on Stock Statements submitted to Banks o Unexplained Money, Bullion, etc. – Section 69A o Amount of Investments etc. Not Fully Disclosed in Books – Section 69B o Unexplained Expenditure etc. – Section 69C o Amount Borrowed or Repaid on Hundi – Section 69D • Doneee-Based Taxation of Gifts of Money Received by any Person o Donee-Based Taxation of Gifts o Taxability of Gifts of Sums of Money Received o Receipt of Sums of Money o Sum of Money Received without Consideration o How to Compute the Limit of INR 50,000 o Tax-exempt Gifts o Any Person or Persons • Taxation of Gifts of Immovable Property Received by any Person o Immovable Property – Scope of this Term o Conditions for Taxability of Gifts Received of Immovable Properties o Date of Receipt of Immovable Property o Received without Consideration or for a Consideration Less than SDV o Valuation of the Immovable Property Received o How to Compute the Limit of INR 50,000 for Gifts Of Immovable Property Received o Computation of Capital Gains on Transfer of Immovable Property Taxed as Gift • Taxation of Gifts of Movable Property Received by any Person o 'Property' (Other than Immovable Property, i.e., Movable Property) o Conditions for Taxability of Movable Property Received Without Consideration or for Consideration below FMV o Date of Receipt of Shares and Securities, Jewellery, etc. o Movable Property Received Without Consideration/for Consideration Less than FMV o Determination of Fair Market Value o Taxation of Shares and Securities Received o Valuation of Jewellery o Valuation of Artistic Work o Valuation of Bullion o How to Compute the Limit of INR 50,000 for Movable Property Gifts

Download or read book Taxmann s Benami Black Money Money Laundering Laws Covering amended updated annotated text of the Benami Black Money PMLA Fugitive Economic Offenders Laws 2023 Edition written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2023-04-03 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book aims to provide a complete and thorough understanding of the statutory portion (i.e. Act, Rules, Circulars & Notifications, etc.) of the Benami, Black Money and Money Laundering Laws. It covers the amended, updated & annotated text of the following laws: • Prohibition of Benami Property Transactions Act, 1988, as amended by the Finance Act 2023 with Rules, Schemes & Notifications • Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, as amended upto date with Rules, Challans, Instructions and Circulars & Notifications • Fugitive Economic Offenders Act, 2018, with 5+ Rules & Notifications • Prevention of Money-laundering Act, 2002, as amended upto date with 10+ Rules, Regulations & Notifications The Present Publication is the 2023 Edition and has been amended by the Finance Act 2023. This book is edited by Taxmann's Editorial Board with the following coverage. • Prohibition of Benami Property Transactions Act, 1988, with Rules, Schemes & Notifications o Prohibition of Benami Property Transactions Act, 1988, as amended by the Finance Act, 2023 o Prohibition of Benami Property Transactions Rules, 2016, as amended up to date o Prohibition of Benami Property Transactions (Conditions of Services of Members of Adjudicating Authority) Rules, 2019 o Benami Transactions Informants Reward Scheme, 2018 o Notifications • Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, with Rules, Challans, Instructions and Circulars & Notifications o Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, as amended up to date o Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 o Undisclosed Foreign Income and Assets Challan o Instruction to Subordinate Authorities – Instructions Regarding Handling of Income-tax Cases and Black Money Cases o Circulars and Notifications • Fugitive Economic Offenders Act, 2018 with 5+ Rules & Notifications o Fugitive Economic Offenders Act, 2018 o Declaration of Fugitive Economic Offenders (Forms and Manner of Filing Application) Rules, 2018 o Fugitive Economic Offenders (Manner of Attachment of Property) Rules, 2018 o Fugitive Economic Offenders (Issuance of Provisional Attachment Order) Rules, 2018 o Fugitive Economic Offenders (Procedure for Conducting Search and Seizure) Rules, 2018 o Fugitive Economic Offenders (Manner and Conditions for Receipt and Management of Confiscated Properties) Rules, 2018 o Fugitive Economic Offenders (Procedure for Sending Letter of Request to Contracting State) Rules, 2018 o Notifications • Prevention of Money-laundering Act, 2002 with 10+ Rules, Regulations & Notifications o Prevention of Money-laundering Act, 2002, as amended up to date o Prevention of Money-laundering (the Manner of Forwarding a Copy of the Order of Provisional Attachment of Property along with the Material and Copy of the Reasons along with the Material in respect of Survey, to the Adjudicating Authority and its Period of Retention) Rules, 2005 o Prevention of Money-laundering (Receipt and Management of Confiscated Properties) Rules, 2005 o Prevention of Money-laundering (Maintenance of Records) Rules, 2005 o Prevention of Money-laundering (Forms, Search and Seizure or Freezing and the Manner of Forwarding the Reasons and Material to the Adjudicating Authority, Impounding and Custody of Records and the Period of Retention) Rules, 2005 o Prevention of Money-laundering (the Forms and the Manner of Forwarding a Copy of Order of Arrest of a Person along with the Material to the Adjudicating Authority and its Period of Retention) Rules, 2005 o Prevention of Money-laundering (the Manner of Forwarding a Copy of the Order of Retention of Seized Property along with the Material to the Adjudicating Authority and the Period of its Retention) Rules, 2005 o Prevention of Money-laundering (Manner of Receiving the Records authenticated Outside India) Rules, 2005 o Prevention of Money-laundering (Appeal) Rules, 2005 o Adjudicating Authority (Procedure) Regulations, 2013 o Prevention of Money-laundering (Issuance of Provisional Attachment Order) Rules, 2013 o Prevention of Money-laundering (Taking Possession of Attached or Frozen Properties Confirmed by the Adjudicating Authority) Rules, 2013 o Prevention of Money-laundering (Restoration of Property) Rules, 2016 o Notifications

Download or read book TaxmannAnalysis Validity of Reassessment Notices Read Now for FREE written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2022-05-16 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent changes in Reassessment has you confused? 😖 Taxmann, as always, is here for you! 🤓 This exclusive article evaluates the instructions issued by the CBDT and explains the different scenarios wherein notices issued by the AO under the old provisions shall be treated as valid Drafted by Dr Vinod K. Singhania & Taxmann’s Editorial Board Read the Analysis Now!

Download or read book TaxmannAnalysis Snippets of Changes made in the Finance Act 2022 written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2022-03-28 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Finance Act, 2022 has received the assent of the President, Shri Ram Nath Kovind on March 30, 2022. The Finance Act 2022 has introduced more than 35 changes in the Finance Bill as introduced on February 01, 2022. New amendments have been made, and some proposed amendments have been removed or modified. A snippet of all the changes made in the Finance Act, 2022 viz-a-viz the Finance Bill, 2022 is presented in this write-up. Drafted by Taxmann’s Editorial Board.

Download or read book Taxmann s Taxation of Cash Deposits Deposits After Demonetisation Updated till 15th August 2020 August 2020 Edition written by D.C Agrawal and published by Taxmann Publications Private Limited. This book was released on 2020-09-09 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a ready referencer to understand the tax implication of cash deposited during demonetization or in routine course, and the guidance on how to give response to the notices of Department. It also provides a complete understanding of the provisions relating to unexplained Income and Prohibition of Benami Property Transaction Act, 1988. This book has been written with the following objectives: · Provides an idea about the tax consequences of demonetization; · Provides an insight into various modes used by the taxpayers to explain their cash deposited in the bank; · Explains the conditions under which various deeming provisions under Income Tax Act can be applied; · Highlights the requirement of documentary evidence in support of explanation furnished by the assessee; · Covers the circumstances under which enhancement, revision or reopening can be done; and · Highlight the circumstances under which penal provisions in relation to cash deposits can be invoked. The present publication is the first edition, authored by D.C. Agarwal & updated till 15th August 2020, with the following noteworthy features: · Chapter are designed in the form of independent articles so that all the material relating to the issue is compiled in one place · Chapter on selected questions and answers – FAQs on the issues relating to assessment of cash deposits has also been inserted · Topics such as power of enhancement by CIT(A) and Tribunal, re-opening and re-assessment and revision under Section 263 have also been incorporated · Contents of this book are as follows: o Introduction o After effects of Demonetization o Various Modes of Cash Deposits o Cash Deposits and Bogus Sales & Purchases o Cash Deposits and Section 68 o Cash Deposits and Section 69 o Cash Deposits and Section 69A o Cash Withdrawal and Deposit o Bank Passbook and Section 68 o Books and Books of Account o Burden of Proof o Legal Fiction under Section 68, 69 and 69A o Concept of Telescoping and Peak Credit in relation to Cash Transaction o Substantive – Protective assessments o Cash Deposits and Presumptive Taxation o Nature of amendment in Section 115BBE by Taxation Laws (Second Amendment) Act, 2016 o Related Issues o Power of Enhancement o SBN Deposits in Banks and Prohibition of Benami Property Transactions Act, 1988 o Cash Transactions and Penalties o Reopening and Reassessment o Revision under Section 263 o FAQs

Download or read book Taxmann s Direct Taxes Manual written by and published by . This book was released on 2002 with total page 1364 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Law of Income Tax Section 23 to End Wealth tax Act and Section 1 to End Gift tax Act written by Acharya Shuklendra and published by . This book was released on 2001 with total page 1220 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxmann s Benami Black Money Money Laundering Laws Annotated Text of the Benami Black Money Laws in the Most Authentic Amended Updated Format As Amended by Finance Act 2021 2021 Edition written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2021 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxmann’s Benami, Black Money & Money Laundering Laws provides a compilation of annotated, amended & updated on the following Laws: • Prohibition of Benami Property Transactions Act, 1988 with Rules, Schemes & Notifications • Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 with Rules, Challans, Instructions and Circulars & Notifications • Prevention of Money-laundering Act, 2002 with Rules & Notifications • Fugitive Economic Offenders Act, 2018 with Rules, Regulations & Notifications This book aims to provides a complete and thorough understanding of the statutory portion of the Benami and Black Money Laws. The Present Publication is the Latest Edition, as amended by the Finance Act 2021. The detailed contents of the book are as follows: • Prohibition of Benami Property Transactions Act, 1988 with Rules, Schemes & Notifications 𝚘 Prohibition of Benami Property Transactions Act, 1988 as amended by the Finance Act, 2021 𝚘 Prohibition of Benami Property Transactions Rules, 2016 as amended upto date 𝚘 Prohibition of Benami Property Transactions (Conditions of Services of Members of Adjudicating Authority) Rules, 2019 𝚘 Benami Transactions Informants Reward Scheme, 2018 𝚘 Notifications • Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 with Rules, Challans, Instructions and Circulars & Notifications 𝚘 Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 as amended upto date 𝚘 Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 𝚘 Undisclosed Foreign Income and Assets Challan 𝚘 Instruction to Subordinate Authorities – Instructions Regarding Handling of Income-tax Cases and Black Money Cases 𝚘 Circulars and Notifications • Prevention of Money-laundering Act, 2002 with Rules & Notifications Fugitive Economic Offenders Act, 2018 𝚘 Declaration of Fugitive Economic Offenders (Forms and Manner of Filing Application) Rules, 2018 𝚘 Fugitive Economic Offenders (Manner of Attachment of Property) Rules, 2018 𝚘 Fugitive Economic Offenders (Issuance of Provisional Attachment Order) Rules, 2018 𝚘 Fugitive Economic Offenders (Procedure for Conducting Search and Seizure) Rules, 2018 𝚘 Fugitive Economic Offenders (Manner and Conditions for Receipt and Management of Confiscated Properties) Rules, 2018 𝚘 Fugitive Economic Offenders (Procedure for Sending Letter of Request to Contracting State) Rules, 2018 𝚘 Notifications • Fugitive Economic Offenders Act, 2018 with Rules, Regulations & Notifications Prevention of Money-laundering Act, 2002 as amended upto date 𝚘 Prevention of Money-laundering (the Manner of Forwarding a Copy of the Order of Provisional Attachment of Property along with the Material, and Copy of the Reasons along with the Material in respect of Survey, to the Adjudicating Authority and its Period of Retention) Rules, 2005 𝚘 Prevention of Money-laundering (Receipt and Management of Confiscated Properties) Rules, 2005 𝚘 Prevention of Money-laundering (Maintenance of Records) Rules, 2005 𝚘 Prevention of Money-laundering (Forms, Search and Seizure or Freezing and the Manner of Forwarding the Reasons and Material to the Adjudicating Authority, Impounding and Custody of Records and the Period of Retention) Rules, 2005 𝚘 Prevention of Money-laundering (the Forms and the Manner of Forwarding a Copy of Order of Arrest of a Person along with the Material to the Adjudicating Authority and its Period of Retention) Rules, 2005 𝚘 Prevention of Money-laundering (the Manner of Forwarding a Copy of the Order of Retention of Seized Property along with the Material to the Adjudicating Authority and the Period of its Retention) Rules, 2005 𝚘 Prevention of Money-laundering (Manner of Receiving the Records authenticated Outside India) Rules, 2005 𝚘 Prevention of Money-laundering (Appeal) Rules, 2005 𝚘 Adjudicating Authority (Procedure) Regulations, 2013 𝚘 Prevention of Money-laundering (Issuance of Provisional Attachment Order) Rules, 2013 𝚘 Prevention of Money-laundering (Taking Possession of Attached or Frozen Properties Confirmed by the Adjudicating Authority) Rules, 2013 𝚘 Prevention of Money-laundering (Restoration of Property) Rules, 2016 𝚘 Notifications • Also Available 𝚘 [4th Edition | 2021] of Taxmann’s Law Relating to Prohibition of Benami Property Transactions Act 1988 | Section-wise commentary on Benami Laws along-with understanding of each appellate authority and prosecutions & penalties 𝚘 [31st Edition | 2021] of Taxmann’s Master Guide to Income Tax Act | In-depth commentary on the Finance Act 2021, with analysis of all statutory provisions, judicial changes and a ready referencer for all-important procedures of the Income-tax Act, 1961 𝚘 [28th Edition | 2021] of Taxmann’s Master Guide to Income Tax Rules | In-depth Rule-wise commentary along with the gist of all Circulars & Notifications and judicial precedents

Download or read book Tax Planning written by S. Rajaratnam and published by . This book was released on 2003 with total page 1446 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxmann s Stock Market Wisdom Lessons from a Lifetime in Capital Markets 2020 Edition written by T.S. Anantharaman and published by Taxmann Publications Private Limited. This book was released on 2020-12-05 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpts from the Preface: Q. How do you make a small fortune in the stock market? A. Start with a large one. A prime example of the Indian stock market’s potential is Infosys. If you subscribed to 100 shares of Infosys at its 1993 IPO at a price of INR 95 per share, you would own 1,02,400 shares of the company today. At an average price of INR 700 per share, that investment would now be worth over INR 7 Crores! Introduction: Taxmann’s Stock Market Wisdom highlights the great potential of the stock market while guiding investors to invest wisely and how to avoid its pitfalls. It is an attempt to assist investors to understand the following: • How the market system operates? • How one should invest money in it? • How one can generate wealth through it over the long term. The author has also explained how the markets have evolved, what their present stage is, where they’re headed, and, of course, how you can benefit, with the help of multiple case studies. • Featuring the following case-studies: 𝚘 India’s Top 25 Years Return Chart 𝚘 World stock exchange performance 𝚘 The Roller Coaster Journey of the SENSEX from 100 to 41,000 𝚘 Amazing story of Reliance Industries – The first Indian company to enter the 10 Trillion Market Cap Club 𝚘 Avenue Supermarts Ltd. – The company that defies gravity Reviewed by Motilal Oswal (Managing Director) | Motilal Oswal Financial Services Ltd. “For any new investor who is starting his journey in stock markets, or even an old investor who has not been yet able to decode investment success for himself, this is a fine book to start or restart the journey, as the case may be.” “The basics of investing and trading have been explained in a very lucid and simple manner and the complete spectrum of investing has been covered from history of the stock markets, the working of the stock markets, the basic of fundamental analysis, basics of technical analysis, concepts dividends, bonus, splits, buy backs, etc.” “Most importantly, a large part of this book is about behaviour analysis and how it impacts the investor returns in this fascinating journey of stock market investing.” Contents of the book are as follows: • Why should you invest in the Indian stock markets? • Evolution of the stock market in India • Market and Interest Behaviour • Right number of stocks in your portfolio • Invest in winners, do not chase losers • Buy it, Hold it, Forget it strategy • Low PE vs. High PE, which one should you buy? • Small vs. Large companies • Benefit from Beaten Down Stocks • Impact of current events on the stock price • Pricing power • Life expectancy of companies • Dividend decisions • Bonus shares, share split and right shares • Buyback of shares • Mutual funds and their relevance • Value investing • Investing in growth shares • Lessons in wealth creation from Warren Buffett • Trading vs. Investment • Sensible investments – practical points • Key to multi-bagger returns • Basics of fundamental analysis • Basics of technical analysis

Download or read book Company Law Procedures written by Bloomsbury Publishing and published by Bloomsbury Publishing. This book was released on 2021-11-20 with total page 1184 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Corporate Professional is required to equip himself with regard to corporate compliances on day- to-day basis. There are number of compliances which are required to be complied with depending on the event , whether it is incorporation / conversion / change , etc., not only from Company Law point of view but also from SEBI Regulations point of view (in case of a listed company). To assist the professional in this endeavour, this book is yet another attempt to provide all related procedures at one place along with the resolutions to make it handy and easy to use. The Book has been divided into two parts. Division-I contains Company Law Procedures of more than 115 events. Each procedure has been divided into following heads: - Applicable Section of the Companies Act, 2013 - Applicable Company Rule - Applicable Regulation in case of listed company - SEBI (Listing Obligations and Disclosure Requirements ) Regulations, 2015 - Synopsis (giving background of the section of the Companies Act, 2013) - Procedure (step by step, including various Government approvals and filing of Forms, etc.) - Compliance by a listed company in accordance with SEBI (LODR ) Regulations, 2015 - Draft Board resolutions - Draft General Meeting resolutions (Special/Ordinary resolution) Division-II contains updated Company Rules as issued by the Ministry of Corporate Affairs from time to time and which are referred under various procedures of the Book.

Download or read book The Global Political Economy of Israel written by Jonathan Nitzan and published by Pluto Press. This book was released on 2002-08-20 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: The debate about globalisation and its discontents

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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 The Benami Transactions Prohibition Act 1988 written by and published by Universal Law Publishing. This book was released on with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: