Download or read book Taxmann s LLP Law Manual Authentic integrated compendium of annotated amended updated text of the LLP Act along with Rules Circulars Notifications etc Amended by the LLP Amendment Act written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-07-05 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an authoritative compendium featuring India's Limited Liability Partnership Laws' amended, updated, and annotated text. It is organised into four sections: • Limited Liability Partnership Act, 2008 • Limited Liability Partnership Rules • Circulars & Notifications • Foreign Direct Investment in Limited Liability Partnerships This essential resource caters to legal professionals, scholars, and anyone interested in the intricacies of the Limited Liability Partnership Act and its influence on corporate structures in India. The Present Publication is the 13th Edition & amended up to 15th June 2024, edited by Taxmann's Editorial Board, with the following noteworthy features: • [Short Commentary] on the Limited Liability Partnership Act, 2008 • Integrated LLP Rules, Circulars & Notifications, FDI Policy, FEMA Rules o Limited Liability Partnership Rules, 2009, as amended to date o Limited Liability Partnership (Winding up and Dissolution) Rules, 2012 o Limited Liability Partnership (Significant Beneficial Owners) Rules, 2023 o Text of LLP Circulars & Notifications o FDI Policy related to LLPs o Rules & Schedule of FEMA (Non-Debt Instruments) Rules, 2019 • [Taxmann's series of Bestseller Books] on LLP Laws • [Follows the Six-Sigma Approach] to achieve the benchmark of 'zero error'

Download or read book Taxmann s Corporate Laws POCKET PAPERBACK Authentic Comprehensive Book Covering Amended Updated Annotated Text of India s 10 Corporate Laws incl Companies Act LLP FEMA etc 2024 written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-06-25 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the most authentic and comprehensive resource on over 10 of India's key corporate laws, presented in a convenient pocket-sized paperback format. It is an invaluable tool for legal professionals, corporate entities, academicians, and students specializing in corporate law. The Present Publication is the 50th Edition & updated upto 10th June 2024. It is edited by Taxmann's Editorial Board, and it covers the following Laws: • Annotated text of the Companies Act, 2013 [as amended upto date]. Annotations under each Section shows the following: o Relevant Rules framed under the relevant Section o Reference to relevant Forms prescribed o Exemptions available to Private Companies, Government Companies, Nidhis, Charitable Companies, Unlisted Public Company, and Private Companies operating from IFSCs located in SEZ o Exemptions available to Financial Products/Services/Institutions in IFSCs o Gist of relevant Circulars & Notifications o Date of enforcement of provisions o Corresponding provisions under the 1956 Act o Words and phrases judicially noticed o Allied Laws referred to in the provision o Relevant provisions of SEBI Rules/SS-1 to SS-4/Listing Obligations/Table F of Schedule I • Securities Contracts (Regulation) Act, 1956 [as amended by the Finance Act 2023] • Limited Liability Partnership Act, 2008 [as amended up to date] • Emblems and Names (Prevention of Improper Use) Act, 1950 [as amended up to date] • Foreign Exchange Management Act, 1999 [as amended up to date] • Foreign Contribution (Regulation) Act, 2010 [as amended up to date] • Depositories Act, 1996 [as amended up to date] • Insolvency and Bankruptcy Code, 2016 [as amended up to date] with the following: o Provisions of other Acts referred to in the Insolvency and Bankruptcy Code • Competition Act, 2002 [as amended by the Competition (Amendment) Act 2023] • Securities and Exchange Board of India (SEBI) Act, 1992 [as amended up to date] • Right to Information Act, 2005 [as amended up to date]

Download or read book Taxmann s LLP Ready Reckoner Amended updated comprehensive and subject wise practical guide to the LLP regime in India providing answers to practical issues June 2024 written by V.S Datey and published by Taxmann Publications Private Limited. This book was released on 2024-07-09 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a subject-wise practical guide to the following laws: • Limited Liability Partnership Act, 2008 [LLP Act] (as amended by the Limited Liability Partnership (Amendment) Act, 2021) • Limited Liability Partnership Rules, 2009 [LLP Rules] It offers a comprehensive analysis of all provisions of the LLP Act and the associated Rules, addressing practical issues faced by professionals. The Present Publication is the June 2024 Edition and has been amended up to 15th June 2024. This book is authored by Mr V.S. Datey, with the following coverage: • Overview of the LLP Act • Incorporation of LLP • Partner and Designated Partner • LLP Agreement • Accounts, Audit and Annual Returns of LLP • Routine Management of LLP • Administrative Control over LLP • Compromise and Arrangement • Winding-Up and Strike off Defunct LLP • Investigation of Affairs of LLP • Offences, Punishments and Penalties • Other Provisions in respect of LLP • Taxation of LLP • Foreign Direct Investment in LLP • Overseas Investment by LLP

Download or read book Taxmann s Business Laws UGCF NEP The Authoritative Student oriented Guide for Contract Act Sale of Goods Act And LLP Act with Case Laws Tailor made for Commerce Management Students B Com written by Sushma Arora and published by Taxmann Publications Private Limited. This book was released on 2024-07-02 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive and authentic guide on key Business Laws, including: • Indian Contract Act, 1872 • Sale of Goods Act, 1930 • Limited Liability Partnership Act, 2008 This book aims to impart fundamental working knowledge of essential business laws relevant to general business activities in both physical and virtual spaces. It includes relevant case laws to enhance understanding. This book is designed to meet the needs of students enrolled in undergraduate courses in commerce and management, particularly: • B.Com. (Hons.) Core Paper BCH: DSC – 1.2, based on the Undergraduate Curriculum Framework (UGCF) for Delhi University • B.Com. (Prog.) Core Paper BC: DSC 1.2, based on the UGCF for Delhi University • Non-Collegiate Women's Education Board • School of Open Learning of the University of Delhi • Various Central Universities throughout India • BBA, MBA, CA-Intermediate (IPC), and Company Secretaries courses The Present Publication is the 12th Edition, authored by Sushma Arora, and includes the following noteworthy features: • [Highlights of the 12th Edition] o Revised and Updated Text – The content has been thoroughly revised and updated to reflect the latest changes in business laws o Indian Contract (Amendment) Bill, 2024 – The amended definition of coercion as per Section 15 of the Indian Contract (Amendment) Bill, 2024, dated February 2, 2024, has been added in Chapter 5 o Replacement of IPC, CrPC, and Evidence Act – The Indian Penal Code (IPC) has been replaced with the Bharatiya Nyaya Sanhita (BNS), the Code of Criminal Procedure (CrPC) with the Bharatiya Nagarik Suraksha Sanhita (BNSS), and the Indian Evidence Act with the Bharatiya Sakshya Adhiniyam (BSA). These new laws will come into effect from July 1, 2024. Key provisions of BNS and brief descriptions of the other two Acts are provided in Chapter 6 o Companies Act Provisions Applicable to LLP – The Ministry of Corporate Affairs (MCA), via Notification No. G.S.R. 110(E), dated February 11, 2022, has made certain sections of the Companies Act 2013 applicable to Limited Liability Partnerships (LLP). These sections are covered in Chapter 19 o Limited Liability Partnership (Second Amendment) Rules, 2023 – The MCA, via Notification No. G.S.R. 644(E), issued on September 4, 2023, substituted Forms 3 and 4 in the Limited Liability Partnership Rules, 2009. These changes are included in Chapter 20 o Limited Liability Partnership (Third Amendment) Rules, 2023 – On October 27, 2023, the Central Government notified the Limited Liability Partnership (Third Amendment) Rules, 2023, which include major changes such as maintaining a register of partners and providing declarations disclosing beneficial interest. These amendments are added in Chapter 21 o Practical Exercises – Practical exercises as per the New Education Policy have been included before the DU question papers section. These exercises, including case studies on Caveat Emptor under UNIT 4, Sale of Goods Act, 1930, aim to provide practical exposure o Content Enrichment – Content in some chapters has been enriched to provide a more comprehensive understanding. • [Simple & Systematic Presentation] The subject matter is presented systematically and straightforwardly, along with comprehensive explanations • [Examples & Case Studies from Landmark Rulings] This book offers extensive coverage of business laws with interesting examples and case studies derived from landmark rulings. It also covers case laws recommended by the Department of Commerce, Delhi University • [Test Questions | Practical Problems | True/False Statements] At the end of each chapter, test questions, practical problems, and true/false statements with hints are provided to give students thorough practice in solving examination questions • [Previous Exam Question Papers] The book includes previous exam question papers from the last few years to help students understand the types of questions usually asked • [Student-Oriented Book] Developed with student interaction in mind, this book incorporates feedback and responses from classroom experiences shaped by the author's extensive teaching experience at various levels The contents of this book are as follows: • Indian Contract Act, 1872 o Nature, Meaning, Essentials, and Kinds of Contract § This chapter introduces the Indian Contract Act, detailing its extent and commencement and addressing the limitations of the Act. It defines what constitutes a contract, emphasising that while all contracts are agreements, not all agreements qualify as contracts. The essentials of a valid contract are thoroughly discussed, highlighting key aspects such as the nature of contracts, their classification, and significant distinctions in contract law. § Practical examples, test questions, and true/false statements are included to reinforce learning. o Offer and Acceptance § This chapter explains the concepts of offer and acceptance, which are critical to forming a contract. It defines a valid offer, differentiates between an offer and an invitation to offer, and categorises different offers. The chapter also covers the importance of special terms in contracts and the enforceability of agreements in the future. It discusses the elements of valid acceptance, communication protocols, and the revocation of offers and acceptances. § Practical scenarios like contracts made via telephone, telex, fax, or email are also examined. § Test questions, practical problems, and true/false statements are provided to aid understanding. o Consideration § Here, the concept of consideration is explored, defining what constitutes valid consideration and its essentials. The rule of 'no consideration, no contract' is explained along with its exceptions. The doctrine of privity of contract is discussed to illustrate who can enforce a contract. § To ensure thorough comprehension, the chapter is supplemented with test questions, practical problems, and true/false statements. o Competency of the Parties to Contract § This chapter discusses the legal capacity of parties to enter into a contract, explaining who is competent to contract, including minors, persons of unsound mind, and disqualified persons. It discussed the nature of minors' agreements and the law relating to such agreements. § The chapter includes test questions, practical problems, and true/false statements to facilitate practical understanding. o Free Consent § Free consent is crucial for a valid contract, and this chapter defines consent and free consent, addressing factors that vitiate free consent, like coercion, undue influence, fraud, misrepresentation, and mistake. It explains the features, effects, and distinctions between these factors. § Case studies, practical examples, test questions, and true/false statements are included. o Legality of Object and Consideration § This chapter outlines what makes an object or consideration lawful or unlawful, discussing the public policy doctrine and its application. Agreements opposed to public policy and the effects of illegal agreements are examined. § Practical problems, test questions, and true/false statements are provided to illustrate these concepts. o Void Agreements and Contingent Contracts § The nature of void agreements and contingent contracts is explained in this chapter. It covers expressly declared void agreements, collateral transactions, and the doctrine of restitution. The rules regarding the performance of contingent contracts and the distinction between wagering agreements and contingent contracts are discussed. § This chapter includes practical problems, test questions, and true/false statements. o Quasi Contracts § Quasi-contracts are analysed, and their rationale and various types are defined. § The chapter includes practical examples and test questions to help students understand quasi-contracts' theoretical and practical aspects. • Discharge of Contract and Remedies for Breach of Contract o Discharge of Contract § This chapter discusses the various modes of discharging a contract, including performance, agreement, impossibility, lapse of time, breach, and operation of law. It provides a detailed examination of each mode and its implications. § Test questions and true/false statements are included to test comprehension. o Remedies for Breach of Contract § The remedies available for breach of contract are detailed in this chapter, including damages, rescission, quantum meruit, specific performance, and injunction. § Each remedy is explained with examples, and practical problems, test questions, and true/false statements are provided to reinforce understanding. • Introduction to Special Contracts o Indemnity and Guarantee § This chapter introduces contracts of indemnity and guarantee, discussing their essentials, rights, and liabilities of the parties involved. Distinctions between indemnity and guarantee, types of guarantees, and the revocation of continuing guarantees are explained. § Test questions, practical problems, and true/false statements are included. o Contract of Bailment and Pledge § The concepts of bailment and pledge are covered in this chapter, explaining their essentials, types, rights, and duties of bailors and bailees and the distinctions between bailment and pledge. § The chapter includes practical problems, test questions, and true/false statements. o Contract of Agency § Agency contracts are analysed in this chapter, defining agents and principals, the creation and termination of the agency, and the rights and duties of agents and principals. Distinctions between sub-agents and substituted agents are also discussed. § This chapter includes test questions, practical problems, and true/false statements. • Sale of Goods Act, 1930 o Nature and Formation of Contract of Sale § This chapter explains the provisions of the Sale of Goods Act, defining key terms and the essentials of a valid contract of sale. It discusses the classification of goods, the effect of the perishing of goods, and the ascertainment of price. § Test questions, practical problems, and true/false statements are provided. o Conditions and Warranties § The distinctions between conditions and warranties, their implications, and the doctrine of caveat emptor are covered in this chapter. § It includes test questions, practical problems, and true/false statements to reinforce learning. o Transfer of Property § Rules regarding the transfer of property, the principle of 'nemo dat quod non-habet' (sale by non-owners), and the implications of these rules are discussed in this chapter. § Practical problems, test questions, and true/false statements are included. o Performance of Contract of Sale § This chapter explains the meaning and modes of delivery, the rules relating to the delivery of goods, and the rights and duties of buyers and sellers. § Test questions and true/false statements are provided to aid understanding. o Unpaid Seller and His Rights § The rights of unpaid sellers, including lien, stoppage in transit, and resale, are discussed in this chapter, along with the remedies available to buyers against sellers. § Test questions, practical problems, and true/false statements are included. • Limited Liability Partnership Act, 2008 o Introduction to LLP – Nature and Scope § This chapter introduces the Limited Liability Partnership (LLP) Act, explaining the need for LLPs, their objectives, global scenarios, prospective users, and legal framework. Key features and comparisons with other business forms are discussed. § Test questions and true/false statements are provided. o Formation and Incorporation of LLP § The prerequisites and process for incorporating an LLP, recent amendments, and the provisions relating to the name and registered office of an LLP are covered in this chapter. § Test questions and true/false statements are included. o Partners and Their Relations in LLP § This chapter explains who can be a partner in an LLP, the rights and duties of partners, the extent of liability, and the process of ceasing to be a partner. The concept of whistleblowing and the contribution of partners are also discussed. § Test questions and true/false statements are provided. o Conversion into LLP § The procedures for converting a partnership firm, private company, and unlisted public company into an LLP are detailed in this chapter. § Test questions and true/false statements are included to aid comprehension. • Practical Exercises o Practical exercises are provided for each unit, covering various scenarios to help students apply theoretical knowledge to real-life situations. These exercises are designed to provide practical exposure and are followed by question papers from previous years to help students prepare for exams effectively.

Download or read book Taxmann s Direct Taxes Manual 3 Vols Covering amended updated annotated text of Acts Rules Landmark Rulings Circulars Notifications etc in the most comprehensive authentic format written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2023-04-06 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book combines the following, making it a one-stop resource for statutes & case laws on direct taxes: • Acts • Rules • Landmark Rulings • Direct Taxes Law Lexicon • Circulars, Clarifications & Notifications • Schemes, Models & Drafts This book comes in a set of three volumes and incorporates all changes made by the following: • Volume One | Acts – Amended by the Finance Act, 2023 • Volume Two | Rules – Updated till the Income-tax (Third Amendment) Rules, 2023 • Volume Three | Landmark Rulings, Circulars, Clarifications, Notifications, etc. – Amended/Updated up to February 2023 The Present Publication is the 53rd Edition, edited by Taxmann's Editorial Board, with the following volume-wise noteworthy features: • Volume One | Acts o [Annotations] under each section shows: § Relevant Rules & Forms § Relevant Circulars & Notifications § Date of enforcement of provisions § Allied Laws referred to in the section o [Legislative History of Amendments] since 1961 o Comprehensive Table of Contents o [Quick Navigation] Relevant section numbers are printed in folios for quick navigation • Volume Two | Rules o [Action Points for Forms] All Forms carry Action Points that explain the Relevant Provisions and Process of Filing o [Return Forms] for A.Y. 2023-24 o [Quick Identification for Redundant & e-Forms] • Volume Three | Landmark Rulings, Circulars, Clarifications, Notifications, etc. o [15+ Schemes] relevant under the Income-tax Act o [Words & Phrases] as defined by various Courts o [Circulars, Clarifications & Notifications | 1961 – February 2023] Gist of all Circulars and Notifications which are in force o [Case Laws | 1922 – February 2023] Digest of all Landmark Rulings by the Supreme Court, High Courts o [25+ Models & Drafts] helpful in your day-to-day practice • [Bestseller Series] Taxmann's series of Bestseller Books for more than Five Decades • [Zero Error] Follows the Six Sigma Approach to achieve the benchmark of 'Zero Error' The volume-wise coverage of this book is as follows: • [Acts] The following Acts are covered in this book: o Income Tax Act, 1961, as amended by the Finance Act 2023. It also includes the list/text of provisions of allied Acts, Circulars, and Regulations referred to in the Income-tax Act, along with validation provisions & subject-index o Finance Act 2023 o Prohibition of Benami Property Transactions Act, 1988, as amended by the Finance Act 2023 o Securities Transaction Tax as amended by the Finance Act 2023 o Commodities Transaction Tax o Equalisation Levy, along with Notification u/s 164 of the Finance Act, 2016 o Black Money Act § Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 § Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 • [Rules] The following Rules are covered in this book: o Income-tax Rules, 1962 amended up to date with the list/text of provisions of Allied Laws referred to in Income-tax Rules along with Subject Index o Income Computation and Disclosure Standards o Income-tax (Appellate Tribunal) Rules, 1963 § Standing Order under Income-tax (Appellate Tribunal) Rules 1963 § Other Notifications & Instructions § Income-tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules 1963 § Subject Index o Commodities Transaction Tax Rules, 2013 o Securities Transaction Tax Rules, 2004 o Authority for Advance Rulings (Procedure) Rules, 1996 o Prohibition of Benami Property Transaction Rules, 2016 o Equalisation Levy Rules, 2016 o Capital Gains Accounts Scheme, 1988 o Electoral Trusts Scheme, 2013 o Income-tax (Dispute Resolution Panel) Rules, 2009 o Reduction of interest under Section 234A/234B/234C § CBDT's Instructions for waiver or reduction of interest o Delay in Filing Refund Claim § Condonation of delay in filing refund claim and claim of carry forward of losses under section 119(2)(b) of the Income-tax Act o Reverse Mortgage Scheme, 2008 o Centralised Verification Scheme, 2019 o Faceless Assessment Scheme, 2019 with Directions o Faceless Appeal Scheme, 2021 o Faceless Penalty Scheme, 2021 with Directions o Site Restoration Fund Scheme, 1999 o National Pension Scheme Tier II – Tax Saver Scheme, 2020 o Centralised Processing of Returns Scheme, 2011 § Application of provisions of the Act relating to the processing of Returns o e-Settlement Scheme, 2021 o e-Verification Scheme, 2021, with FAQs o e-Advance Rulings Scheme, 2022 o Relaxation of Validation (Section 119 of the Finance Act 2012) Rules, 2021 o Faceless Jurisdiction of Income-tax Authorities Scheme, 2022 o e-Assessment of Income Escaping Assessment Scheme, 2022 o Faceless Inquiry or Valuation Scheme, 2022 o e-Dispute Resolution Scheme, 2022 o Centralised Processing of Equalisation Levy Statement Scheme, 2023 • [Return Forms for Assessment Year 2023-24 & Other Rules/Schemes] o [Return Forms] § ITR-1 | SAHAJ – Individual Income Tax Return § ITR-2 | Return of Income – For Individuals and HUFs not having income from profits and gains of business or profession § ITR-2A | [Omitted by the IT (Fourth Amdt.) Rules, 2017, w.e.f. 1-4-2017] § ITR-3 | Return of Income – For Individuals and HUFs having income from profits and gains of business or profession § ITR-4 | SUGAM – For Individuals, HUFs and Firms (other than LLP) being a resident having total income up to Rs. 50 lakh and having income from business and profession, which is computed under section 44AD, 44ADA or 44AE [Not for an individual who is either Director in a company or has invested in unlisted equity shares or if income-tax is deferred on ESOP or has agricultural income more than Rs. 5000] § ITR-4 | [Omitted by the IT (Fourth Amdt.) Rules, 2017, w.e.f. 1-4-2017] § ITR-5 | Return of Income – For persons other than — (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7 § ITR-6 | Return of Income – For Companies other than companies claiming exemption under section 11 § ITR-7 | Return of Income – For persons including companies required to furnish returns under sections 139(4A) or 139(4B) or 139(4C), or 139(4D) only § ITR-8 | [Omitted by the IT (Twenty-First Amdt.) Rules, 2021, w.e.f. 29-7-2021] § ITR-V | Verification Form | Acknowledgment o [Other Rules & Schemes] § Income-tax (Certificate Proceedings) Rules, 1962 § Income-tax Settlement Commission (Procedure) Rules, 1997 § Tax Return Preparer Scheme, 2006 § Bank Term Deposit Scheme, 2006 § Sukanya Samriddhi Account Scheme, 2019 § Senior Citizens' Savings Scheme, 2019 § Kisan Vikas Patra Scheme, 2019 § Public Provident Fund Scheme, 2019 § National Savings Certificates (VIII Issue) Scheme, 2019 • [Landmark Rulings, Direct Taxes Law Lexicon, Circulars, Clarifications & Notifications, and Schemes, Models & Drafts] are included: o [15+ Schemes] relevant under the Income-tax Act, 1961, are included: § Income Tax Informants Rewards Scheme, 2018 § Hospitalisation and Domiciliary Hospitalisation Benefit Policy § Settlement Commission (Income-tax and Wealth-tax) (Recruitment and Conditions of Service of Chairman, Vice-Chairmen and Members) Rules, 2015 § Income-tax Welfare Fund Rules, 2007 § Guidelines for Providing Training by Shipping Companies for Tonnage Tax Scheme under Chapter XII-G of Income-tax Act § Equity Linked Savings Scheme, 2005 § Income Tax Ombudsman Guidelines, 2010 § Authority for Advance Rulings (Procedure for Appointment as Chairman and Vice-Chairman) Rules, 2016 § Electoral Bond Scheme, 2018 § Prohibition of Benami Property Transactions (Conditions of Services of Members of Adjudicating Authority) Rules, 2019 § Tribunals Reforms Act, 2021 § Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities § Tribunal (Conditions of Service) Rules, 2021 § Direct Tax Vivad se Vishwas Act, 2020 § Direct Tax Vivad se Vishwas Rules, 2020 o [Words & Phrases] as defined by various Courts § Section key to Words and Phrases judicially defined under Income-tax Act § Alphabetical key to Words and Phrases judicially defined under Income-tax Act o [Circulars, Clarifications & Notifications | 1961 – February 2023] Gist of all Circulars and Notifications which are in force o [Case Laws | 1922 – February 2023] Digest of all Landmark Rulings by the Supreme Court, High Courts o [25+ Models & Drafts] § Partnership deed § Specimen of dissolution deed of partnership firm § Specimen deed of dissolution of HUF § Gift deed § Will § Lease Deed § Indemnity Bond-I § Indemnity Bond-II § Specimen affidavit § Specimen letter of communication with the previous auditor § Power of attorney § Intimation to AO regarding discontinuance of business § Letter to AO regarding giving of appeal effect § Application to AO requesting a stay of demand § Letter to AO regarding setting off of tax payable against the refund due § Reply to notice under section 221(1) § Specimen affidavit under rule 10 of the Income-tax (Appellate Tribunal) Rules § Specimen application to Appellate Tribunal for admission of delayed appeal § Specimen application for rectification of mistake § Specimen application for revision under section 264 § Specimen application for the exercise of option under clause (2) of the Explanation to section 11(1) § Draft Letter of Appointment § Specimen letter for seeking adjournment for video conferencing in faceless assessment § Specimen letter to submit information in the course of faceless assessment proceeding § Specimen application for condonation of delay in filing of Appeal before CIT (Appeals) § Specimen Application for Admission of Additional evidence in an Appeal § Specimen deed to create a Family Trust (Discretionary Trust)

Download or read book Taxmann s Law Practice of Income Tax by Pithisaria Pithisaria 3 Vols The updated section wise flagship commentary presented in an integrated interconnected and short concise format written by M.K. Pithisaria and published by Taxmann Publications Private Limited. This book was released on 2022-08-08 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxmann's flagship section-wise commentary on Income-tax Act is also the most updated & amended. It is presented in a structured, integrated, interconnected, and short & concise format. This book exemplifies the Taxmann's legacy of 60+ years and the unmatched 35 years' experience of Mr M.K. Pithisaria. This book will be helpful for tax practitioners of Income-tax, International Tax, Transfer Pricing, etc. The Present Publication is the 1st Edition, amended by the Finance Act 2022 & updated till 14th July 2022. This book is authored by Adv. M.K. Pithisaria & CA Abhishek Pithisaria, with the following noteworthy features: • [Flow of the Commentary] o The content of each (operative) Section starts with the Section portion, followed by; o The relevant Rule to that Section (if any) followed by; o The commentary portion under the central heading 'Comments' • [Integrated Commentary] that cohesively integrates the following: o Income-tax Act, 1961 o Income-tax Rules, 1962 o Notifications, Circulars, Instructions, etc. issued by the Central Board of Direct Taxes (CBDT) and the Central Government o International literature on International Tax & Transfer Pricing • [Interconnected Commentary] o This commentary aims to help the reader comprehend the law logically, effectively, and efficiently o The authors have given a para numbering and broad subject heading in the commentary on every Section, allowing you to navigate to the relevant portion quickly o Each volume provides a detailed alphabetic subject index and list of cases that help you find the relevant discussion instantly • [Comprehensive Commentary] o The authors have explained every provision's critical aspect and principles with judicial pronouncements, circulars, notifications, practical insights, and illustrations. o The book covers the international literature on various aspects, including UN Model Tax Convention 2021, OECD TP Guidelines, and Expert Committee's Report on GAAR

Download or read book Taxmann s Direct Taxes Manual 3 Vols The definitive all encompassing compendium for direct taxation providing unmatched accuracy and comprehensive coverage written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-08-27 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Direct Taxes Manual is acknowledged as the benchmark for excellence in direct taxation, setting the highest standards for accuracy, depth, and comprehensive coverage. This manual has been the preferred publication for tax professionals, legal practitioners, and revenue officers across India for over fifty years. Its reputation as the most authoritative guide in direct taxation is built on Taxmann's unwavering commitment to delivering precision and clarity in every edition. Celebrated for its systematic approach, the manual provides a structured and in-depth understanding of direct tax laws. What distinguishes the Direct Taxes Manual is its exhaustive and up-to-date content, unmatched in scope and reliability. This three-volume set is designed to be a one-stop resource, providing an all-encompassing compilation of: • Acts • Rules • Landmark Rulings • Direct Taxes Law Lexicon • Circulars, Clarifications & Notifications • Schemes • Return Forms • Other Rules/Schemes This book incorporates all the changes made by the following: • Volume One | Acts – Amended by the Finance Act, 2024 and Finance (No. 2) Act, 2024 • Volume Two | Rules – Incorporating all Available Amendments Notified up to Income Tax (Sixth Amendment) Rules, 2024 and Return Forms for A.Y. 2024-25 • Volume Three | Landmark Rulings, Direct Taxes Law Lexicon, Circulars, Clarifications & Notifications, Schemes – Amended up to July 2024 The Present Publication is the 54th Edition, edited by Taxmann's Editorial Board, with the following volume-wise noteworthy features: • Volume One | Acts o [Detailed Annotations and Practical Tools] Each section is accompanied by extensive annotations that provide: § Relevant Rules & Forms applicable to that section § Key Circulars & Notifications issued by the government, which are essential for interpretation and application § Dates of Enforcement for specific provisions, enabling readers to understand the chronological application of the law § Cross-references to Allied Laws, which are crucial for a holistic understanding of the legal context in which the Income-tax Act operates o [Historical Context and Legislative Evolution] The book includes a detailed history of amendments to the Income-tax Act since 1961, providing insights into the evolution of the Income-tax Act. This feature helps understand the legislative intent and historical developments behind current provisions o [User-Friendly Design and Accessibility] The book is designed with user convenience in mind. Section numbers are prominently printed in folios, enabling readers to navigate the text swiftly. The comprehensive Table of Contents further enhances the ease of access • Volume Two | Rules o [Comprehensive Guide to Amendments] In-depth coverage of all amendments made to the Income-tax Rules in 2023-2024 o [Coverage] Includes § Rules & Schemes which are either notified or referenced under the Income-tax Act, 1961 § ICDS & Faceless Schemes § STT, CTT & EL § Income-tax Return Forms for Assessment Year 2024-25 o [Practical Tools] § Action Points for Forms with clear explanations of relevant provisions and step-by-step filing processes for each form § Quick Identification of redundant forms and e-forms, enhancing filing efficiency • Volume Three | Landmark Rulings, Direct Taxes Law Lexicon, Circulars, Clarifications & Notifications, Schemes o [20+ Schemes] under the Income-tax Act are covered o [Words & Phrases] with: § Section Key & Alphabetical Index – Judicially defined terms are organized by section and alphabetically, providing quick access to precise legal interpretations o [Circulars & Notifications (1961 – June 2024)] Summaries of all significant government circulars and notifications, ensuring up-to-date awareness of regulatory practices o [Case Laws (1922 – June 2024)] A digest of landmark rulings by the Supreme Court and High Courts, highlighting key legal principles and their impact on the Income-tax Act

Download or read book Taxmann s TDS Ready Reckoner Delivering Detailed Analysis Practical Illustrations Quick reference Alphabetical Reckoner Comprehensive Compliance Tools for TDS TCS Finance No 2 Act 2024 written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-09-10 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive guide is designed to simplify the complexities of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) under the Income-tax Act. It provides detailed, chapter-wise insights into every aspect of TDS and TCS, covering provisions, rules, compliance requirements, judicial precedents and recent changes by the Finance (No. 2) Act, 2024. Organised into four divisions—Introduction, Tax Deduction at Source, Tax Collection at Source, and Statement of Financial Transactions—it provides practical guidance through detailed analysis, tabular overviews, illustrations, case laws, and all necessary compliance forms. This book is tailored for tax professionals, accountants, legal practitioners, and business owners. The Present Publication is the 30th Edition and has been amended by the Finance (No. 2) Act, 2024. This book is authored by Taxmann's Editorial Board with the following noteworthy features: • [Detailed Analysis] Each chapter provides an exhaustive analysis of TDS and TCS provisions, including the latest updates, like section 194T, which addresses TDS on remuneration, commission, or interest payable to the partners • [Tabular Format] The book uses a tabular format to present complex information, making it easier to understand and navigate through the various provisions of TDS and TCS • [Alphabetical Reckoner] An alphabetical reckoner for TDS, TCS, and SFT is included, serving as a quick reference tool to locate specific sections, rules, and requirements efficiently • [Comprehensive Coverage of Interconnected Provisions] It consolidates all related provisions of TDS and TCS in a single place, providing a holistic view that simplifies understanding and application • [In-depth Analysis of Rules] A thorough analysis of the rules governing TDS and TCS is provided, highlighting statutory requirements and compliance points in an accessible manner • [Practical Illustrations] To simplify the complex provisions, the book includes practical illustrations that provide clarity on common scenarios and their respective tax treatments • [Guidance on Controversial Issues] The book addresses contentious topics in TDS and TCS, supported by relevant case laws, providing legal clarity and authoritative guidance on complex issues • [Linkage of Circulars and Notifications] Relevant circulars and notifications are linked directly with corresponding provisions, ensuring readers have the most current and applicable information • [Forms and Compliance Tools] It includes all necessary forms required for compliance, providing a one-stop reference for all documentation needs associated with TDS and TCS • [Special Provisions and Exemptions] Detailed chapters cover general exemptions from TDS, special provisions for senior citizens, guidelines on Nil/lower TDS certificates, and procedures for non-deduction based on self-declarations in Form 15G/Form 15H, ensuring comprehensive compliance • [Consequences of Defaults] It outlines the consequences of defaults in TDS obligations, including penalties and interest implications, which are critical for maintaining compliance and avoiding legal repercussions The book is systematically divided into four main divisions, providing a logical and thorough approach to TDS and TCS: • Introduction o This division provides an overarching view of TDS and TCS provisions, establishing the groundwork for more detailed discussions in the subsequent chapters • Tax Deduction at Source o This extensive division discusses every TDS provision across various scenarios, such as TDS from salaries, interest on securities, dividends, winnings from lotteries, payments to contractors, insurance commissions, rent payments, professional fees, income from units, payments to non-residents, and many more. Each chapter is dedicated to specific provisions, allowing for easy navigation and pinpointed access to relevant information • Tax Collection at Source o This division provides a detailed analysis of TCS provisions, outlining the legal requirements, procedural aspects, and compliance guidelines that collectors of tax must follow • Statement of Financial Transactions o The final division focuses on the Statement of Financial Transactions (SFT), with detailed guidance on the rules, filing requirements, and compliance norms associated with SFT

Download or read book Bromberg and Ribstein on Limited Liability Partnerships and the Revised Uniform Partnership Act written by Alan R. Bromberg and published by Aspen Publishers. This book was released on 1999-12-28 with total page 692 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the undisputed authorities on partnership law, here's the ONLY one-volume, fast-access reference to LLPs - with expert coverage of statutes in 50 states and D.C., plus text and analysis of RUPA with up-to-date LLP amendments, sample state statutes with comparison tables and a ready-to-adapt model LLP agreement. Now you can use the latest law to structure your partnership to avoid vicarious liability, minimize partner liability for partnership debts, and resolve choice of law problems and other litigation issues. Whether you're planning for your own practice or advising clients on organizing their business, turn to this up-to-the-minute, information-packed guide for comprehensive, insightful analysis of the latest developments in LLP law. You'll get practical, expert advice on such relevant issues as: Strategies for choosing (or changing) business forms - including tax, liability, insurance, financial, and management issues - with a decision tree to help you ask the crucial questions the scope of liability limitations under different state statutes, including partners' liability for obligations after dissolution and determination of when the liability shield becomes effective Choice of law issues in multistate and multinational operations - including long-arm and diversity jurisdiction - with all the latest cases Exploration of employment, bankruptcy and securities law issues affecting LLPs

Download or read book Taxmann s LLP Ready Reckoner Subject wise Practical Guide to the LLP Act as amended by LLP Amdt Act 2021 and LLP Rules written by V.S.Datey and published by Taxmann Publications Private Limited. This book was released on 2021-10-22 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxmann's LLP Ready Reckoner is a subject-wise practical guide to the following laws: • Limited Liability Partnership Act, 2008 (as amended by the Limited Liability Partnership (Amendment) Act, 2021) • Limited Liability Partnership Rules, 2009 It comprehensively covers the analysis of all provisions of the LLP Act & the Rules prescribed thereunder and provides answers for all practical issues faced by professionals. The Present Publication is the Latest Edition, authored by V.S. Datey, amended by the Limited Liability Partnership (Amendment) Act 2021 & updated till 13th August 2021. The detailed coverage of the book is as follows: • Overview of the LLP Act • Incorporation of LLP • Partner and Designated Partner • LLP Agreement • Accounts, Audit and Annual Returns of LLP • Routine Management of LLP • Administrative Control over LLP • Compromise and Arrangement • Winding Up of LLP • Investigation of Affairs of LLP • Offences, Punishments and Penalties • Other Provisions in respect of LLP • Taxation of LLP • Foreign Direct Investment in LLP

Download or read book Taxmann s LLP Manual written by and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Business Law written by Denis J. Keenan and published by . This book was released on 2002 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: This introduction to business law provides case studies, diagrams, specimen documents and questions to help the first year undergraduate student understand the subject. It focuses on introductory aspects of English law and the English legal system; the law relating to business organizations, namely sole traders, partnerships and companies; legal aspects of business transactions, covering contract, tort, sale and supply of goods, consumer law and criminal liability in the context of business; and the law relating to employment.

Download or read book Action Plan on Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-07-19 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

Download or read book The Transfer Pricing Law Review written by Steve Edge and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book GST Audit Handbook Government Perspective written by CA Madhukar Hiregange and published by Bloomsbury Publishing. This book was released on 2021-05-31 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Book This book supplements and expands the concepts, guidelines, principles, details and working methods in the GST Audit Manual published by the government wherever it was felt that there is a need. This book is divided into 12 chapters as follows: Chapter 1: Overview of GST Law Chapter 2: Objectives, principles and statutory provisions of department audit Chapter 3: Selection of taxpayers for audit Chapter 4: Preliminary work – Before allocation of audit Chapter 5: Preparation for audit with the help of available and collected data and desk review Chapter 6: Audit verification – conduct of audit Chapter 7: Audit report and follow up Chapter 8: How to Read Financial Reports/Statements Chapter 9: Relevant Accounting Standards for the purpose of auditors Chapter 10: Important decisions relevant for audit Chapter 11: Common errors Chapter 12: Modus operandi of frauds and detection of GST frauds KEY FEATURES Includes drafts of letters to tax payers. Contains detailed internal evaluation questionnaire. Samples of walk through, audit plan, tables for trend and ratio analysis. Details of verification work in the office before audit and during audit. Covers latest case laws relating to audit and GST issues. Contains guidance on 'How to read financial reports?' Discussion of relevant Accounting Standards.

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