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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

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'

Book Taxmann   s Tax Practice Manual     Exhaustive  1 900  pages    Amended  by the Finance Act 2023    Practical Guide  330  case studies covering 30  topics  for the Tax Professionals

Download or read book Taxmann s Tax Practice Manual Exhaustive 1 900 pages Amended by the Finance Act 2023 Practical Guide 330 case studies covering 30 topics for the Tax Professionals written by Mahendra B. Gabhawala and published by Taxmann Publications Private Limited. This book was released on 2023-04-26 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Practice Manual is an exhaustive (1,900 + pages), amended (by the Finance Act 2023) & practical guide (330+ case studies) for Tax Professionals of India. This book will be helpful for Chartered Accountants, Lawyers/Advocates, and Tax Practitioners to assist them in their day-to-day tax work. This book is divided into two parts: • Law Relating to Tax Procedures, including Tax Practice (covering 25+ topics) • 330+ Case Studies (covering 30+ topics) The Present Publication is the 9th Edition and has been amended by the Finance Act 2023. This book is authored by Mahendra B. Gabhawala with the following noteworthy features: • Law Relating to Tax Procedures o [Lucid Explanation in a Practical Manner with Checklists & Necessary Tips] for the law relating to the Tax Procedures o [Exhaustive Coverage of Case Laws] o [Fine Prints & Unwritten Lines] of the law are explained in a lucid manner • Tax Practice o [Elaborated & Threadbare Analysis] of every aspect of Tax Practice • Case Studies o [330+ Case Studies] to deal with real-life animated situations/problems faced by tax practitioners • Draft Replies o For the Notices sent by the Department o Petitions to the Department • Drafting & Conveyancing o [Complete Guide to Drafting of Deeds & Documents] covering the following: § Affidavits § Wills § Special Business Arrangements § Family Arrangements § Power of Attorney § Lease, Rent & Leave and Licenses § Indemnity and Guarantee § Charitable Trust Deeds, etc. The contents of this book are as follows: • Law Relating to Tax Procedures o Tax Practice o Pre-assessment Procedures o Assessment o Appeals o Interest, Fees, Penalty and Prosecution o Refunds o Settlement Commission – ITSC, Interim Board & Dispute Resolution Committee (DRC) o Summons, Survey, Search o TDS and TCS o Recovery of Tax o Special Procedures o Approvals o STT, Deemed Dividend, Tax on Liquidation, Reduction and Buy Back, MAT and AMT o RTI, Ombudsman o Drafting of Deeds o Agreement, MoU o Gifts, Wills, Family Arrangements o Power of Attorney, etc. o Lease, Rent, License, etc. o Sale/Transfer of Properties o Tax Audit o Income Computation & Disclosure Standards o Virtual Digital Assets o Significant Amendments by Finance Act 2023 o Prohibition of Benami Property Transactions Act 1988 • Case Studies o Tax Practice o Pre-Assessment Procedures o Assessment – Principles and Issues o Rectification of Mistake o Revision o Appeals to JT. CIT (Appeals)/CIT (Appeals) o Appeals to – ITAT – High Court – Supreme Court o Interest Payable by Assessee o Penalties o Prosecution o Refunds o Dispute Resolution Panel o Survey o Search & Seizure o Tax Deduction at Source o Recovery of Tax o Trust, Mutuality, Charity o Firm o LLP – Limited Liability Partnership o Right to Information – RTI o Agreement, MoU o AOP – Association of Persons o HUF – Hindu Undivided Family o Gifts o Wills o Family Arrangements o Power of Attorney o Indemnity and Guarantee o Lease, Rent, Leave and License o Sale/Transfer of Properties o Tax Audit o Prohibition of Benami Property Transactions Act, 1988

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

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.

Book Taxmann s Income Tax Rules     Covering Amended   Updated   Annotated Text of the Income tax Rules   25  Allied Rules   Schemes   ITR Forms   Guide to Amendments   Landmark Judgements   CBDT Circulars

Download or read book Taxmann s Income Tax Rules Covering Amended Updated Annotated Text of the Income tax Rules 25 Allied Rules Schemes ITR Forms Guide to Amendments Landmark Judgements CBDT Circulars written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-07-25 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides the amended, updated, and annotated text of the Income-tax Rules, 1962, along with 25+ allied rules, schemes, and return forms for the Assessment Year 2024-25. The recent changes in the Income-tax Rules, 1962 are as follows: • [Insertion/Changes in Rules] are as follows: o Insertion of 9+ New Rules o Changes in 30+ Existing Rules • [Insertion/Changes in Forms] are as follows: o Insertion of 6+ New Forms o Changes in 35+ Existing Forms • [New Rules & Forms] are as follows: o New Rule for Net Winnings from Online Games – Specifies how to compute 'Net Winnings' under Sections 115BBJ & 194BA o Form No. 56F – To be submitted by assessees claiming deductions under Section 10AA o Form 15CD – Introduced for IFSC to provide a quarterly statement of all remittances to non-residents or foreign companies o Form 71 – Allows TDS credit for income disclosed in previously filed ITRs o Rules 13 & 13A – Implement Finance Act 2023 amendments related to search and seizure o Rule 11UACA – Computes taxable income from sums received under life insurance policies o Form 3AF – For assessees claiming deductions under Section 35D o Rule 21AGA and Form 10-IEA – For opting into the Old Tax Regime The Present Publication is the 61st Edition | 2024, and all available amendments notified up to Income Tax (Sixth Amendment) Rules, 2024, have been incorporated. This book is edited/authored by Taxmann's Editorial Board, with the following noteworthy features: • [Comprehensive Guide to Amendments] Detailed coverage of amendments made in the Income-tax Rules in 2023-2024 • [Coverage] of this book includes: o All Rules, Schemes, etc., which are either notified under the Income-tax Act, 1961 or referred to in different provisions of the Income-tax Act, are covered, i.e., § Income-tax Rules § ICDS § Faceless Assessment, Appeal & Penalty Scheme with Directions § STT, CTT & EL, etc. o Income-tax Return Forms for Assessment Year 2024-25 o Landmark Judgements & CBDT Circulars • [Action Points for Forms] Explanation of relevant provisions and the filing process for each form • [Quick Identification for Redundant & e-Forms] • [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 detailed contents of the book are as follows: • Income-tax Rules, 1962 amended up to date with the list & text of provisions of Allied Law referred to in Income-tax Rules • Income Computation and Disclosure Standards • e-Appeals Scheme along with Order under sub-section (6) of section246 of the Income-tax Act, 1961 for specifying the scope of e-Appeals Scheme under the Act • Faceless Assessment Scheme, 2019 with Directions • Faceless Appeal Scheme, 2021 • Faceless Penalty Scheme, 2021 with Directions • Commodities Transaction Tax Rules, 2013 • Securities Transaction Tax Rules, 2004 • Equalisation Levy Rules, 2016 • Prohibition of Benami Property Transaction Rules, 2016 • Centralised Verification Scheme, 2019 • Centralised Processing of Returns Scheme, 2011, with the text of the Application of provisions of the Act relating to the processing of Returns, Time-limit for verification of return of income after uploading and Reduction of time-limit for verification of Income-tax Return (ITR) form within 120 days to 30 days of transmitting the data of ITR electronically • e-Settlement Scheme, 2021 • e-Verification Scheme, 2021 with FAQs on e-Verification Scheme, 2021 and Promoting voluntary compliance through e-Verification Scheme, 2021 • e-Advance Rulings Scheme, 2022 • Faceless Jurisdiction of Income-tax Authorities Scheme, 2022 • e-Assessment of Income Escaping Assessment Scheme • Faceless Inquiry or Valuation Scheme, 2022 • e-Dispute Resolution Scheme, 2022 • Centralised Processing of Equalisation Levy Statement Scheme, 2023 • Return Forms o ITR-1 | SAHAJ – Individual Income Tax Return o ITR-2 | Return of Income – For Individuals and HUFs not having income from profits and gains of business or profession o ITR-2A | [Omitted by the IT (Fourth Amdt.) Rules, 2017, w.e.f. 1-4-2017] o ITR-3 | Return of Income – For Individuals and HUFs having income from profits and gains of business or profession o ITR-4 | SUGAM – Form 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 a 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] o ITR-4 | [Omitted by the IT (Fourth Amdt.) Rules, 2017, w.e.f. 1-4-2017] o ITR-5 | Return of Income - For persons other than — (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7 o ITR-6 | Return of Income – For Companies other than companies claiming exemption under section 11 o 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 o ITR-8 | [Omitted by the IT (Twenty-First Amdt.) Rules, 2021, w.e.f. 29-7-2021] o ITR-V | Verification Form & Acknowledgment o ITR-A | Return Form – For successor entities to furnish a return of income under section 170A consequent to business reorganisation o ITR-U | Return Form – For persons to update income within twenty-four months from the end of the relevant assessment year • Other Rules and Schemes o Income-tax (Certificate Proceedings) Rules, 1962 o Bank Term Deposit Scheme, 2006 o Senior Citizens' Savings Scheme, 2019 o National Savings Certificates (VIII Issue) Scheme, 2019 o Income-tax (Appellate Tribunal) Rules, 1963

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

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

Book Lawyers  Tax Manual

    Book Details:
  • Author : Alfred S. Pellard
  • Publisher :
  • Release : 1949
  • ISBN :
  • Pages : 620 pages

Download or read book Lawyers Tax Manual written by Alfred S. Pellard and published by . This book was released on 1949 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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

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]

Book Taxmann s Taxation of Start ups     Updated Focused Analysis on Start up Taxation  including Tax Holidays   Angel Tax Exemptions   DPIIT Recognition   IMB Certification  etc

Download or read book Taxmann s Taxation of Start ups Updated Focused Analysis on Start up Taxation including Tax Holidays Angel Tax Exemptions DPIIT Recognition IMB Certification etc written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-09-07 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive guide that simplifies the complexities of start-up taxation in India. It covers key aspects like the tax holiday under Section 80-IAC, Angel Tax exemptions, revised valuation norms, and detailed processes for securing DPIIT recognition and IMB certification. The book provides practical insights through comparative analyses of various start-up entity forms, including LLPs, private limited companies, and one-person companies, along with ready reckoners on compliance requirements linked to turnover milestones. It is designed to provide clear, actionable guidance and equip tax professionals, legal advisors, entrepreneurs and investors with the tools to understand the tax obligations and maximise benefits effectively. The Present Publication is the 7th 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: • Comprehensive Coverage of Start-up Taxation o This book provides an extensive analysis of the taxation aspects of start-ups, particularly focusing on the tax holiday under Section 80-IAC of the Income-tax Act, 1961. It covers the eligibility criteria, benefits, and compliance requirements for availing this tax holiday, making it a crucial resource for start-ups looking to optimise their tax liabilities. The detailed analysis of Angel Tax exemptions, including the revised valuation norms and the implications of their abolition, helps start-ups understand the evolving tax environment • Detailed Examination of DPIIT Recognition and IMB Certification o The book discusses obtaining recognition from the Department for Promotion of Industry and Internal Trade (DPIIT), which is critical for start-ups to access various tax benefits. It outlines the eligibility criteria, application steps, and everyday challenges. Furthermore, it provides a comprehensive guide on the Inter-ministerial Board (IMB) certification process for start-ups seeking a tax holiday under Section 80-IAC, with detailed explanations of the grounds for certification, such as innovation, scalability, employment generation, product improvement, and wealth creation • Comparative Analysis of Start-up Entity Forms o A key feature of the book is its comparative analysis of the tax efficiency of different start-up entity forms, including Registered Partnerships, Limited Liability Partnerships (LLPs), Private Limited Companies, and One Person Companies (OPCs). It examines the advantages and disadvantages of each structure, guiding start-ups in selecting the most tax-efficient form based on their specific needs. This section includes a discussion on the compliance requirements and potential tax benefits associated with each entity type • Understanding of Low Tax Rate Regimes o The book covers alternative low tax rate regimes under Sections 115BAA and 115BAB, providing discussions into the conditions and benefits of these regimes. It helps start-ups evaluate whether to opt for these low tax rate regimes or to continue with the tax holiday under Section 80-IAC based on their specific financial and operational circumstances • Start-up Reckoners and Compliance Tools o To support start-ups in maintaining compliance, the book includes several handy reckoners that outline compliance requirements linked to turnover milestones. These reckoners serve as quick references, helping entrepreneurs understand the regulatory obligations triggered as their start-up grows. Additionally, the book features an alphabetical reckoner of the eligibility of various business ideas for the tax holiday under Section 80-IAC, making it easier for start-ups to determine their eligibility • Breakdown of Finance Act Amendments o The book provides a detailed analysis of recent amendments introduced by the Finance (No. 2) Act, 2024, including the abolition of the Angel Tax and new tax provisions related to winnings from online games. It explains how these changes impact start-ups and investors, guiding adapting tax strategies to align with the new regulations • Structured Chapter-wise Content for Easy Navigation o The content is organised into two main sections—Chapters 1 to 21 focus on the DPIIT's recognition of start-ups, covering eligibility, application procedures, and potential challenges. Chapters 22 to 31 address the taxation aspects of start-ups, providing a comprehensive look at various topics, including ESOP taxation, TDS implications, and compliance with digital payment mandates. This structured approach allows readers to understand complex topics with ease, from foundational concepts to advanced issues • Distinguishing Between Start-ups and MSMEs o A dedicated section of the book distinguishes start-ups from Micro, Small, and Medium Enterprises (MSMEs), analysing the unique benefits available to each under the MSMED Act, 2006. It provides practical guidance on how start-ups can leverage these differences to maximise their tax and regulatory benefits • Practical Insights with Real-world Case Studies and FAQs o The book is enriched with real-world case studies that showcase successful and unsuccessful tax holiday applications by start-ups. These cases provide practical insights into the criteria influencing IMB decisions, helping start-ups understand the factors affecting their certification outcomes. An FAQ section at the beginning addresses common queries, making complex tax concepts accessible and understandable for readers at all levels

Book Office Tax Procedures

Download or read book Office Tax Procedures written by Helen Bowers and published by . This book was released on 1997 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Taxmann s MSME Ready Reckoner     Handbook that comprehensively analyses MSME Laws in an easy to read FAQ format  along with illustrations  case studies  etc   2024

Download or read book Taxmann s MSME Ready Reckoner Handbook that comprehensively analyses MSME Laws in an easy to read FAQ format along with illustrations case studies etc 2024 written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-05-06 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive handbook offers an in-depth analysis of India's regulatory, financial, and operational landscapes for Micro, Small, and Medium Enterprises (MSMEs). It also discusses Section 43B(h) of the Income-tax Act, 1961, focusing on timely payments to MSE suppliers. It also provides detailed reckoners for enterprises of different sizes, highlighting turnover-limit-linked compliances and exemptions. Each section of the book addresses various aspects of MSME operations, from Udyam registration to legal classifications and the benefits of formalization. The text further elaborates on the advantages of being a registered MSME, such as access to MSME funds, remedies against delayed payments, and exemptions under various central schemes. Legal forms suitable for each business size, the implications of different organizational structures, and sector-specific financial aids like the MUDRA scheme are also comprehensively covered. For entrepreneurs and business owners, this guide is essential to understand the complexities of managing an MSME in India, ensuring they are well-equipped to optimize their business operations and comply with pertinent legal requirements. The Present Publication is the 5th Edition | 2024 and has been updated till 1st April 2024. This book is authored by Taxmann's Editorial Board, with the following noteworthy features: • [Overview of Section 43B(h)] Practical insights into identifying micro, small, and medium enterprise (MSME) suppliers covered under Section 43B(h) of the Income-tax Act, including a guide on checking Udyam Certificates • [Reckoner Guides] Detailed reckoners for micro, small, and medium enterprises outlining turnover-linked compliances and exemptions, covering different organizational structures such as private companies, limited liability partnerships, traditional partnerships, individual/HUF, and public companies • [MSME Definition, Classification, and Registration] o A comprehensive definition of micro, small, and medium enterprises, o Methodologies for computing investment and turnover o New composite criteria for MSME classification with illustrations and case studies o Steps for filing Udyam registration and using the Udyam Assist Platform o Guidelines on reclassification and differentiation between manufacturing and service MSMEs • [Benefits to Registered MSMEs] o Overview of benefits from the MSME Fund and remedies against delayed payments under the MSMED Act o Legal and financial support like the Factoring & Trade Receivables Discounting System (TReDS) and other central schemes o Specific chapters on recovery of dues, half-yearly returns, and the insolvency resolution process for corporate MSMEs • [Benefits to Small Businesses (Registered MSMEs or Not)] o Tax benefits and exemptions under the Income-tax Act, including low tax rates and exemptions from compulsory tax audits o Relaxations in compliance requirements under the Companies Act and access to funding schemes like MUDRA and PM SVANidhi for street vendors o Quick online loan approval processes for MSMEs • [Legal Forms of Organization for MSMEs] Understanding of different legal forms MSMEs can adopt, such as sole proprietorships, partnerships, limited liability partnerships (LLP), companies, and Hindu Undivided Families (HUF) • [Specific Enterprise Guides] Detailed descriptions and registration processes for micro, small, and medium enterprises, emphasizing the suitable legal forms for each category • [Importance of Filing ITRs] The significance of filing income tax returns for small businesses and their owners, highlighting the legal and financial implications • [Start-Up Focus] Definition and benefits for DPIIT-recognized start-ups under the Start-Up India Scheme, providing a pathway for emerging businesses The detailed contents of this book are as follows: • MSMEs – Definition, Classification, and Registration o This section analyses the new definitions of 'Micro, Small, and Medium Enterprises,' how to compute investment and turnover, and the classification of MSMEs with illustrations and case studies. It also covers Udyam Registration processes, formalization through the Udyam Assist Platform, reclassification protocols for MSMEs, and differentiates between manufacturing and service MSMEs • Benefits to Registered MSMEs o Discusses various benefits MSMEs can avail from government funds, protections against delayed payments, the promotion of timely payments as mandated by Section 43B(h) of the Income-tax Act, and other central schemes. It also highlights compliance relief in financial reporting, the Trade Receivables Discounting System (TReDS), and introduces the pre-packaged insolvency resolution process • Benefits to Small Businesses o Focuses on tax benefits, compliance relaxations, and financial support schemes available to small businesses, whether or not they are registered as MSMEs, including the MUDRA scheme for non-corporate small business sectors and PM SVANidhi for street vendors • Legal Forms of Organisation o Examines the various legal forms of organization that MSMEs can adopt, outlining the pros and cons of each, including sole proprietorships, partnerships, limited liability partnerships, companies, and Hindu Undivided Families • Micro, Small, and Medium Enterprises o These divisions individually define and describe the suitable legal forms of organization for micro, small, and medium enterprises, alongside detailing the registration processes for each category • Importance of Filing ITR for Small Businesses and Their Owners o Highlights the critical role of filing income tax returns for small businesses and their owners, emphasizing the benefits and legal requirements • Start-up o It concludes with a focus on start-ups, defining what constitutes a start-up and outlining the benefits available to DPIIT-recognized start-ups under the Start-up India Scheme

Book Office Tax Procedures

Download or read book Office Tax Procedures written by Neil R. Lewis and published by . This book was released on 2002 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Taxmann s Tax Audit     Detailed Clause wise Guidance on Tax Audits u s 44AB   featuring Practical Tools   e Filing Instructions   Analysis of Statutory Requirements   Recent Amendments

Download or read book Taxmann s Tax Audit Detailed Clause wise Guidance on Tax Audits u s 44AB featuring Practical Tools e Filing Instructions Analysis of Statutory Requirements Recent Amendments written by CA Srinivasan Anand G. and published by Taxmann Publications Private Limited. This book was released on 2024-09-10 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a comprehensive handbook to understand the complexities of tax audits under Section 44AB of the Income-tax Act, 1961. It provides a detailed clause-wise commentary on Forms 3CA, 3CB, and 3CD, providing practical insights into statutory requirements, ICAI guidelines, and best practices for accurate reporting. The book includes structured analyses of each clause, guidance on e-filing utilities, management representation letters, specimen notes/disclaimers and audit documentation. It covers essential topics like the Supreme Court's rulings on audit limits, cash basis accounting as per ICAI's Technical Guide, and recent amendments to Form No. 3CD. The book's practical approach is enriched with checklists, working sheets, and illustrative examples. This book is helpful for tax professionals, auditors, accountants, and business entities involved in conducting or managing tax audits. The Present Publication is the 16th Edition and has been amended by the Finance (No. 2) Act 2024. This book is authored by CA Srinivasan Anand G. with the following noteworthy features: • [In-depth Coverage of Tax Audit Under Section 44AB] The book analyses the applicability of tax audits for various assessees, the appointment of tax auditors, and the obligations under Section 44AB. It provides detailed guidance on the procedural and statutory requirements, tailored for practical application • [Comprehensive Clause-wise Commentary on Forms 3CA | 3CB | 3CD] Each clause of Forms 3CA, 3CB, and 3CD is thoroughly examined, providing a structured analysis that includes: o What each clause requires and does not require o The nature of reporting—whether data, facts, or opinions are needed o Relevant statutory provisions and ICAI's views o Management Representation Letters (MRLs) and other critical details to be obtained from the auditee o Linkages between clauses and the consequential effects on other clauses in Form 3CD o Detailed instructions on filling up the clauses in the e-filing utility, addressing common errors o Guidance on audit documentation, working papers, and practical checklists for each clause o Precautions for reporting, along with disclaimers, qualifications, and clarificatory notes o Common auditing issues, interpretation challenges, and frequently asked questions (FAQs) o Working sheets and practical examples for hands-on application. • [Detailed Discussion on Supreme Court Decisions and ICAI Guidelines] The book includes an in-depth discussion of the Supreme Court's rulings regarding the limits on the number of tax audits a CA or CA firm can undertake. It also covers the cash basis of accounting, referencing ICAI's Technical Guide and pertinent case laws, providing clarity on its impact on tax audits • [Extensive Analysis of Amendments to Form No. 3CD] This Edition provides a thorough discussion of the recent amendments made to Form No. 3CD within the relevant chapters, ensuring that readers are well-versed with the latest changes and their implications • [Practical Tools and User-friendly Features] o The book includes practical checklists, working sheets, and a step-by-step guide on how to complete the audit process effectively. It provides management representation letters, specimen notes/disclaimers, auditing issues, and illustrative examples, making it an indispensable tool for auditors o A detailed analysis of specific transactions, such as audits of cash transactions, share capital, loans, borrowings, deposits, and sales of immovable property, among others, providing targeted insights for specific audit scenarios • [Integration with e-Filing Requirements] The book thoroughly addresses how to complete the tax audit forms in the e-filing utility, highlighting common errors and compliance checkpoints. It ensures that readers are fully equipped to understand the digital aspects of tax audit submissions • [Issues of Interpretation and Practical Guidance] The book tackles complex auditing issues, including interpretation challenges, practical FAQs, and real-world examples that aid auditors in overcoming common hurdles in the tax audit process • [Enhanced Focus on Linkages and Consequential Effects] Detailed commentary on the linkages between various clauses in Form 3CD and the consequential effects on other clauses provide a holistic view of the audit process, ensuring comprehensive and interconnected reporting The book follows a structured layout for easy reference: • Chapters 0 to 11 o These chapters cover the obligations of entities to get their accounts audited under Section 44AB, explained with reference to presumptive taxation provisions, relevant case laws, ITR forms, and the ICAI's perspectives • Chapters 12 to 62 o These chapters offer a clause-wise commentary on Form 3CD, each dedicated to a specific clause. Each clause is analysed in detail, covering statutory requirements, compliance guidelines, audit checklists, and best practices for effective reporting The highlights of the table of contents include: • Each chapter provides an in-depth analysis of specific clauses of Form 3CD, ranging from basic identification information like the name and address of the assessee to more complex clauses involving transactions, adjustments under ICDS, and GAAR provisions • Special sections on statutory forms (3CA, 3CB, 3CD) and their statutory underpinnings, ensuring that every aspect of tax audit reporting is covered with precision • Extensive appendices include statutory provisions relevant to various clauses, ICAI clarifications, and practical guidance on audit reporting and documentation

Book Taxmann s CRACKER for Advanced Tax Laws  Paper 2   Tax ATL      Covering past exam questions  topic wise    answers with ICSI practice manual questions  etc    CS Professional   Dec  2023 Exam

Download or read book Taxmann s CRACKER for Advanced Tax Laws Paper 2 Tax ATL Covering past exam questions topic wise answers with ICSI practice manual questions etc CS Professional Dec 2023 Exam written by CA Pratik Neve and published by Taxmann Publications Private Limited. This book was released on 2023-07-11 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is prepared exclusively for the Professional Level of Company Secretary Examination requirement. It covers the questions (topic/sub-topic wise) & detailed answers strictly as per the syllabus of ICSI. The Present Publication is the 6th Edition for CS-Professional | Dec. 2023 Exam. This book is authored by CA Pratik Neve, with the following noteworthy features: • Coverage of this book includes o Fully-Solved Questions of Past Exams; Topic-wise, including: § Solved Paper: June 2023 | Suggested Answers o 500+ Questions, including Numerical & Theory Questions o ICSI Practice Manual Questions • [Important Additional Questions] from Past CA & CMA Exams with Answers are provided • [Updated & Amended Solutions] o Income-tax Solutions are provided as per Assessment Year 2023-24 o GST/Customs Solutions are provided as per Finance Act 2022 & Applicable Circulars/Notifications • [Marks Distribution] Chapter-wise marks distribution from June 2019 onwards • [Previous Exam Trend Analysis] from June 2021 onwards • [ICSI Study Material] Chapter-wise comparison The contents of this book are as follows: • Supply under GST • Levy and Collection under GST (Including Composition Levy) • Time of Supply • Value of Supply under GST • Input Tax Credit • Registration under GST • Documents, Accounts and Records and Filing of Returns • Payment of GST and Refunds under GST • Assessment and Audit under GST • Inspection, Search, Seizure and Arrest, Penalties, Demand and Recovery under GST • Liability to pay GST in Certain Cases • Advance Rulings under GST • Appeals and Revisions • Transitional Provisions • Miscellaneous • Place of Supply • Zero Rated Supply, i.e., Exports under GST • UTGST Act • GST (Compensation to States) Act, 2017 • Industry-Specific Analysis • Basic Concepts of Customs Law • Valuation of Imports and Exports • Warehousing • Duty Drawbacks • Baggage • Advance Ruling, Settlement Commission, Demand, Search & Seizure, Refunds, Appellate Procedure, Offences and Penalties • Foreign Trade Policy to the Extent Relevant for Indirect Tax Law • Corporate Tax Planning and Tax Management • Taxation of Companies • Taxation of Firms, including LLP and Provisions of Alternate Minimum Tax U/S 115JC of the Income-tax Act, 1961 • Income Tax Implications on Specified Transactions • Taxation of Non-Residents • General Anti-Avoidance Rules (GAAR) • Basics of International Tax • Tax Treaties – Unilateral and Bilateral Relief (Sections 90, 90A & 91 of the Income-tax Act, 1961) • Transfer Pricing

Book Direct Taxes Ready Reckoner

    Book Details:
  • Author : Dr. V. K. Singhania
  • Publisher :
  • Release : 2009-07-01
  • ISBN : 9788171946020
  • Pages : 624 pages

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:

Book Taxmann s PROBLEMS   SOLUTIONS for Direct Tax Laws   International Taxation  Paper 7   DT   AY 2022 23      Compilation of Questions   MCQs for Practice   CA Final   Nov  2022 Exam

Download or read book Taxmann s PROBLEMS SOLUTIONS for Direct Tax Laws International Taxation Paper 7 DT AY 2022 23 Compilation of Questions MCQs for Practice CA Final Nov 2022 Exam written by Rahul Agarwal and published by Taxmann Publications Private Limited. This book was released on 2022-06-28 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a compilation of questions & MCQs (prepared using handwritten fonts) from the ICAI educational materials, RTPs & MTPs and past examination papers (of both old & new syllabus) of ICAI (up to 30th April 2022). These are aligned with provisions applicable for Nov. 2022 Exams and are arranged Topic-wise & Chapter-wise with proper reference to the paper as well as attempts for convenience and trend analysis. The Present Publication is the 4th Edition & updated till 30th April 2022 for CA-Final | New Syllabus | Nov 2022 exams. This book is authored by CA V. Rahul Agarwal, with the following noteworthy features: • [Coverage of All Questions & MCQs] in handwritten fonts, from the following o Educational Material of ICAI o RTPs & MTPs of ICAI o Past Examination Papers of ICAI (both old & new syllabus | up to 30th April 2022) • [Aligned with Nov. 2022 Exams] The above Questions & MCQs are aligned with applicable provisions for Nov. 2022 exams • [Questions are Arranged 'Topic-wise' & 'Chapter-wise'] with proper reference to paper as well as attempt for convenience and trend analysis • [Ready Reckoner for the day before the exam] Special adjustments tested by ICAI have been summarised at the start of the book The contents of the book are as follows: • Summary of Special Adjustments • Part A – Direct Taxation o Basics of Income Tax o Special Tax Regime o Taxation of Agriculture Income o Income from Salary o Income from House Property o Profits and Gains of Business or Profession o Capital Gains o Taxation of Business Re-Organisations o Taxation of Transactions with Owners o Income from Other Sources o Taxation of Dividends & Income from Units o Comprehensive Questions o Assessment of Firms & LLP o Assessment of AOP & BOI o Assessment of Non-Profit Organization (NPO) & Exit Tax o Assessment of Business Trust o Assessment of Other Persons o Taxation of Unexplained Income o Clubbing of Income o Set-Off and Carry Forward of Losses o Exemptions & Sec. 10AA Deductions o Chapter VI-A Deduction o Minimum Alternate Tax [Section 115JB] & Alternate Minimum Tax [Section 115JC] o TDS & TCS o Payment of Taxes & Return Filing o Assessment Procedure o Appeals & Revisions o Dispute Resolution o Tax Planning, Avoidance & Evasion o Penalties, Offence & Prosecution o Liability in Special Cases o Statement of Financial Transactions (SFT) & Miscellaneous Provisions • Part B – International Taxation o Transfer Pricing & Related Provisions o Residential Status & Scope of Total Income o Non-Resident Taxation o Double Taxation Relief o Advance Rulings o Equalisation Levy o Overview of Model Tax Conventions o Application and Interpretation of Tax Treaties o Fundamentals of BEPS • Part C – Suggested Answers (Amended as Applicable for A.Y. 2022-23) o December 2021 Suggested Answers – Old Syllabus o December 2021 Suggested Answers – New Syllabus

Book Company Law Procedures

    Book Details:
  • Author : Bloomsbury Publishing
  • Publisher : Bloomsbury Publishing
  • Release : 2021-11-20
  • ISBN : 9354353835
  • Pages : 1184 pages

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.

Book Principles of Management

    Book Details:
  • Author : David S. Bright
  • Publisher :
  • Release : 2023-05-16
  • ISBN : 9781998109166
  • Pages : 0 pages

Download or read book Principles of Management written by David S. Bright and published by . This book was released on 2023-05-16 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Black & white print. Principles of Management is designed to meet the scope and sequence requirements of the introductory course on management. This is a traditional approach to management using the leading, planning, organizing, and controlling approach. Management is a broad business discipline, and the Principles of Management course covers many management areas such as human resource management and strategic management, as well as behavioral areas such as motivation. No one individual can be an expert in all areas of management, so an additional benefit of this text is that specialists in a variety of areas have authored individual chapters.