Download or read book Taxmann s Direct Taxes written by Vinod Kumar Singhania and published by . This book was released on 2009-01-01 with total page 1468 pages. Available in PDF, EPUB and Kindle. Book excerpt: Book covers Income-Tax & Wealth-tax with special reference to Tax Planning *Residential status and tax incidence *Incomes exempt from tax *Salaries *Income from house property *Profits and gains of business or profession *Capital gains *Income from other sources *Income of other persons included in assessee's total income *Set off and carry forward of losses *Deductions from gross total income and tax liability *Agricultural income *Typical problems on assessment of individuals *Tax treatment of Hindu undivided families *Special provisions governing assessment of firms and association of persons

Download or read book Direct Taxes Ready Reckoner written by Dr. V. K. Singhania and published by . This book was released on 2009-07-01 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book 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 Direct Taxes Law Practice Professional Edition Lucid presentation of the law supported by practical illustrations and strategic planning hints Finance No 2 Act 2024 Edition written by Dr. Vinod K Singhania and published by Taxmann Publications Private Limited. This book was released on 2024-09-05 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Direct Taxes Law & Practice is a comprehensive and authoritative commentary on direct tax law, recognized for over two decades as a trusted resource for tax professionals. This professional edition is designed to explain the complexities of direct tax law and equip practitioners to apply these provisions effectively in real-world scenarios. The book is essential for those who need to understand the intricacies of the law. It is tailored for experienced tax practitioners, chartered accountants, legal professionals, tax officers, and others; this book is particularly beneficial for those involved in the practice of Income-tax, International Tax, Transfer Pricing, and other areas of direct tax. It provides a thorough and up-to-date resource that is both practical and analytical. The compendious and complex nature of direct tax law presents significant challenges for practitioners who must understand the theoretical aspects and apply these laws in practice. This book is invaluable in providing: • Familiarity with the key provisions of direct taxes • Awareness of the nature, scope, and implications of these provisions • Up-to-date Knowledge of how statutory provisions have been interpreted by various courts, ensuring that practitioners are well-equipped with the latest legal perspectives The Present Publication is the Latest Edition for Assessment Years 2024-25 & 2025-26, authored by Dr Vinod K. Singhania & Dr Kapil Singhania, incorporating all the amendments made by the Finance (No. 2) Act 2024. The salient features of this book are as follows: • [Thoroughly Revised] The text has been updated and revised to enhance readability, ensuring that complex topics are presented in a user-friendly manner, making it an essential companion for practitioners who require quick, reliable information • [Lucid & Precise Explanations] The treatment of each topic is clear, to the point, and painstakingly arranged in numbered paragraphs and sub-paragraphs. This format enhances readability, making it easier for practitioners to understand the content. The commentary also provides practical application advice, providing illustrations and examples that clarify how legal principles work in practice • [Comprehensive Coverage] The book provides an exhaustive analysis of all relevant provisions of the Income-tax Act, supported by the latest judicial pronouncements, circulars, notifications, and rules. Over 600 illustrations supplement the theoretical discussions, offering practical examples that help clarify complex issues, making the study of direct taxes simpler and more approachable • [Integrated Analyses] This edition integrates the analyses from various sources, including: o Income-tax Act, 1961 o Income-tax Rules, 1962 o Frequently asked questions for complex provisions o Section-wise Gist of Relevant Circulars, Clarifications and Notifications issued from January 2016 to June 2024 o Section-wise Digest of all Landmark Rulings by the Apex Court and High Courts from 2016 to June 2024 • [Tax Planning Guidance] Strategic tax planning hints are provided throughout the book, indicating where tax planning can be effectively implemented to optimize tax liabilities • [Latest Amendments & Judicial Interpretations] The book includes all the latest circulars, notifications, amendments, and case laws, ensuring that practitioners are up-to-date with recent legal developments. It highlights recent citations of court rulings, providing a comprehensive view of the law's current state • [User-Friendly Navigation] Equipped with a detailed alphabetic subject index and a list of cases, this book allows practitioners to quickly find the relevant discussion or ruling. The section-wise gist of relevant circulars and notifications further enhances its utility as a reference tool • [Bestseller Legacy] As part of Taxmann's renowned bestseller series, this book has consistently been the top choice for professionals seeking reliable and up-to-date tax commentary • [Zero Error Commitment] Adhering to Taxmann's rigorous Six Sigma approach, this edition strives to meet the highest standards of accuracy, ensuring a 'Zero Error' benchmark in its commentary

Download or read book Your Federal Income Tax for Individuals written by United States. Internal Revenue Service and published by . This book was released on 1996 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxmann s Direct Taxes Law Practice Professional Edition AYs 2023 24 2024 25 The most trusted commentary on Income tax for experienced practitioners for 20 years Finance Act 2023 Edition written by Dr. Vinod K Singhania and published by Taxmann Publications Private Limited. This book was released on 2023-04-18 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxmann's flagship commentary on Direct Taxes has been the most trusted & bestselling commentary for experienced practitioners for over twenty years. It aims at not only making the reader understand the law but also helping them develop the ability to apply it. In other words, this book aims at providing the reader with the following: • Acquire familiarity with the various direct tax provisions • Awareness of direct tax provisions • The nature and scope of direct tax provisions • Up-to-date knowledge of how a statutory provision has been interpreted by different courts of law on different occasions The Present Publication is the Latest Edition for Assessment Years 2023-24 & 2024-25, authored by Dr Vinod K. Singhania & Dr Kapil Singhania, incorporating all the amendments made by the Finance Act 2023. The salient features of this book are as follows: • [Thoroughly Revised] to make the text more reader-friendly • [Lucid & To-The-Point Explanations] which have been arranged in paras & sub-paras with distinct numbers to make the practitioners more efficient in their work • [Theoretical Discussions Supplemented by Unique 600+ Illustrations] covering an exhaustive range of issues with reference to the latest Case Laws • [Tax Planning] Hints are given wherever tax planning can be resorted to • [Coverage of Statutory & Judicial Precedents] o In-depth analysis of all provisions of the Income-tax Act with relevant Rules, Judicial Pronouncements, Circulars and Notifications o Frequently asked questions for complex provisions o Gist of relevant Circulars and Notifications issued from January 2023 to February 2023 o Digest of all Landmark Rulings by the Apex Court, High Courts, and Tribunals from 2015 to February 2023 • [Bestseller Series] Taxmann's Bestseller Book for more than twenty years • [Zero Error] Follows the Six Sigma Approach to achieve the Benchmark of 'Zero Error' • The detailed contents of the book are as follows: o Basic Concepts o Residential Status and Tax Incidence o Incomes Exempt from Tax o Salaries o Income from House Property o Profits and Gains of Business or Profession o Capital Gains o Income from Other Sources o Income of Other Persons included in Assessee's Total Income o Set off and Carry Forward of Losses o Deductions from Gross Total Income and Tax Liability o Agriculture Income o Typical Problems on the Assessment of Individuals o Tax Treatment of Hindu Undivided Families o Special Provisions Governing Assessment of Firms and Associations of Persons o Taxation of Companies o Assessment of Co-operative Societies o Assessment of Charitable and Other Trusts o Return of Income and Assessment o Penalties and Prosecution o Advance Payment of Tax o Interest o Tax Deduction or Collection at Source o Refund of Excess Payment o Appeals and Revisions o Income-tax Authorities o Settlement Commission and Dispute Resolution Committee o Special Measures in Respect of Transactions with Persons Located in Notified Jurisdictional Area o General Anti-Avoidance Rule o Advance Ruling o Search, Seizure and Assessment o Transfer Pricing o Business Restructuring o Alternative Tax Regime o Tax Planning o Miscellaneous

Download or read book Taxmann s Direct Taxes Law Practice AY 2024 25 The go to guide for students professionals for over 40 years equips the reader with ability to understand apply the law CA CS CMA written by Dr. Vinod K.Singhania and published by Taxmann Publications Private Limited. This book was released on 2024-07-17 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: For over 40 years, Taxmann's flagship publication on Direct Taxes has been the 'go-to-guide' for students and professional practitioners. This book is designed to help readers understand the law and develop the ability to apply it effectively. It aims to provide the following: • [Familiarity with Direct Tax Provisions] Understand the fundamental aspects of direct tax laws • [Awareness of Direct Tax Provisions] Understand the specific provisions and their implications • [Understanding the Nature and Scope] Comprehend the breadth and application of direct tax laws • [Up-to-date Knowledge] Stay updated about how various courts have interpreted statutory provisions over time Written in clear and simple language, this book explains the provisions of the law in a step-by-step and concise manner, using suitable illustrations and avoiding legal jargon and paraphrasing sections. This book will be helpful for students preparing for CA, CS, ICWA, M.Com., LL.B. and MBA examinations, as well as for those appearing in the income-tax departmental examination. The Present Publication is the 71st Edition for A.Y. 2024-25 (amended up to 15th June 2024), authored by Dr Vinod K. Singhania & Dr Kapil Singhania. The noteworthy features of this book are as follows: • [Self-Learning/Practice Book] Designed with a learn-yourself technique, enabling students to grasp and apply the law more quickly • [Concise Treatment of Text] The content is organized in numbered paragraphs and sub-paragraphs, saving time and effort. Debatable issues are thoroughly discussed and resolved • [Well-Thought-Out Original Problems] Each paragraph begins with analytical discussions supported by over 600 original problems, illustrating complex provisions in a unique style. Tax planning hints are provided where applicable • [Up-to-date Content] Includes the latest circulars, notifications, amendments, and case laws up to 15th June 2024. Recent court rulings, circulars, and notifications are highlighted • [Past Exam Questions with Answers] Contains questions from CA Final exams (Nov. 2013 to Nov. 2023), post-graduate, and professional exams, along with solutions for both theory and practical questions, based on the law applicable for A.Y. 2024-25. • [Six-Sigma Approach] Adheres to the Six-Sigma methodology to achieve the benchmark of 'Zero-Error' The detailed coverage of this book includes: • Basic Concepts • Residential Status and Tax Incidence • Incomes Exempt from Tax • Salaries • Income from House Property • Profits and Gains of Business or Profession • Capital Gains • Income from Other Sources • Income of Other Persons included in Assessee's Total Income • Set Off and Carry Forward of Losses • Deductions from Gross Total Income and Tax Liability • Agricultural Income • Typical Problems on the Assessment of Individuals • Tax Treatment of Hindu Undivided Families • Special Provisions Governing Assessment of Firms and Associations of Persons • Taxation of Companies • Assessment of Co-operative Societies • Assessment of Charitable and Other Trusts • Returns of Income and Assessment • Penalties and Prosecution • Advance Payment of Tax • Interest • Tax Deduction or Collection at Source • Refund of Excess Payments • Appeals and Revisions • Income-tax Authorities • Settlement Commission and Dispute Resolution Committee • Special Measures in Respect of Transactions with Persons Located in Notified Jurisdiction Area • General Anti-avoidance Rule • Advance Ruling • Search, Seizure and Assessment • Transfer Pricing • Business Restructuring • Alternative Tax Regime • Tax Planning • Miscellaneous • Annexures o Tax Rates o Rates of Depreciation o The Eleventh Schedule, Thirteenth Schedule, Fourteenth Schedule/ Investment ceiling in the case of small-scale industrial undertaking o Notified backward districts o Question set for CA (Final) Examination and Answers from Nov. 2013 to Nov. 2023

Download or read book Income Tax including Tax Planning Management A Y 2020 21 written by Dr. H.C. Mehrotra, Dr. S.P. Goyal and published by Sahitya Bhawan Publications. This book was released on 2020-07-01 with total page 1092 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present 41st edition of the Income Tax including Tax Planning & Management book has been thoroughly revised in the light of the amendments made by The Income Tax Act, 1961; The Income Tax Rules, 1962, (as amended up-to-date); The Finance Act, 2019, the Finance (No. 2) Act, 2019, the Finance Act, 2020 and the Taxation Laws (Amendment) Act, 2019 as applicable to Assessment Year 2020-21 and the Latest Circulars and Notifications of C.B.D.T. The salient features of the book are : The language of the book is simple and lucid. All important aspects of Tax Planning and Management for the Assessment Years 2020-21 and 2021-22 have been included in the book. Small illustrations and examples are given for ticklish law points so as to make them easy and self-explanatory for students to understand the subject. Provisions of Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. In the chapter ‘‘Deduction and Collection of Tax at Source’’ reduced rates applicable for the period from 14.5.2020 to 31.3.2021 have been incorporated. All important case laws and circulars/notifications reported upto June 2020 have been incorporated. At the end of the book salient features of ‘‘Direct Tax Vivad se Vishwas Act, 2020’’ have been incorporated. More than 500 solved illustrations have been given in various chapters from the questions set for examinations conducted by the various Universities.

Download or read book Taxmann s Direct Taxes Law Practice AY 2023 24 The go to guide for students professionals for over 40 years equips the reader with ability to understand apply the law CA CS CMA etc written by Dr. Vinod K.Singhania and published by Taxmann Publications Private Limited. This book was released on 2023-07-15 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxmann's flagship publication on Direct Taxes has been the 'go-to-guide' for Students & Professional Practitioners for over 40 years. This book aims to make the reader understand the Law and develop the ability to apply the Law. In other words, this book aims at providing the reader with the following: • Acquire familiarity with the direct tax provisions • Awareness of the direct tax provisions • The nature and scope of the direct tax provisions • Up-to-date knowledge of how different courts of Law have interpreted a statutory provision on different occasions This book is written in simple language, explaining the provision of the Law in a step-by-step & to-the-point manner with the help of suitable illustrations, without resorting to paraphrasing sections and legal jargon. This book will be helpful for students appearing in CA, CS, ICWA, M.Com., LL.B., and MBA examinations. It will also be helpful for those appearing in the income-tax departmental examination. The Present Publication is the 69th Edition for A.Y. 2023-24 (amended up to 31st May 2023), authored by Dr Vinod K. Singhania & Dr Kapil Singhania. The noteworthy features of this book are as follows: • [Self-Learning/Practice Book] Features learn-yourself-technique enabling students to learn & apply the Law faster • [Treatment of Text is To-The-Point] The matter is arranged in paras and sub-paras with distinct numbers to save time and energy. Also, debatable issues have been deliberated to their logical conclusion • [Well-Thought-Out-Original-Problems] Each para starts with analytical discussions supported by 600+ 'well-thought-out-original-problems'. A unique style of illustrating all complex provisions has been adopted. Hints are also given wherever tax planning can be resorted to • [Most Amended] Latest Circulars, Notifications, Amendments & Case Laws (up to May 31st 2023) are included in all discussions. All recent citations of Court Rulings, Circulars and Notifications have been highlighted • [Past Exam Questions with Answers] Question set for CA (Final) (from Nov. 2012 to Nov. 2022), the post-graduate and professional examination is given along with their solutions (of theory and practical questions) as per the law applicable for A.Y. 2023-24 • [Follows Six-Sigma Approach] to achieve the benchmark of 'Zero-Error' The detailed coverage of this book includes: • Basic Concepts • Residential Status and Tax Incidence • Incomes Exempt from Tax • Salaries • Income from House Property • Profits and Gains of Business or Profession • Capital Gains • Income from Other Sources • Income of Other Persons included in Assessee's Total Income • Set Off and Carry Forward of Losses • Deductions from Gross Total Income and Tax Liability • Agricultural Income • Typical Problems on the Assessment of Individuals • Tax Treatment of Hindu Undivided Families • Special Provisions Governing Assessment of Firms and Associations of Persons • Taxation of Companies • Assessment of Co-operative Societies • Assessment of Charitable and Other Trusts • Returns of Income and Assessment • Penalties and Prosecution • Advance Payment of Tax • Interest • Tax Deduction or Collection at Source • Refund of Excess Payments • Appeals and Revisions • Income-tax Authorities • Settlement of Cases • Special Measures in Respect of Transactions with Persons Located in Notified Jurisdiction Area • General Anti-avoidance Rule • Advance Ruling for Non-residents • Search, Seizure and Assessment • Transfer Pricing • Business Restructuring • Alternative Tax Regime • Tax Planning • Miscellaneous • Annexures o Tax Rates o Rates of Depreciation o The Eleventh Schedule, Thirteenth Schedule, Fourteenth Schedule/ Investment ceiling in the case of small-scale industrial undertaking o Notified backward districts o Question set for CA (Final) examination and answers from Nov. 2012 to Nov. 2022

Download or read book Taxmann s Law Relating to Direct Tax Vivad se Vishwas Act 2020 Understand the Scheme in a Reader Friendly FAQ Format Updated till 5th October 2020 written by CA Srinivasan Anand G. and published by Taxmann Publications Private Limited. This book was released on 2020-10-12 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book explains the Direct Tax Vivad se Vishwas Act, 2020 in a reader-friendly FAQ format. This book also address all-your-queries about the scheme, along-with supporting documents and schemes introduced in the past. The Present Publication is the 3rd Edition, as amended by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 & updated till 5th October, 2020. The book incorporates the following: • Explanation about every provision of the scheme • Clarifications issued by the CBDT in respect of the scheme • Clarifications given by the CBDT in respect of past similar schemes like: o Direct Taxes Dispute Resolution Scheme, 2016 and o Kar Vivad Samadhan Scheme, 1998 • Case Laws decided in the previous dispute resolution schemes • Illustrations to evaluate the applicability of the scheme • Checklists before opting for the scheme • Coverage of this book is as follows: o Impact of making a declaration whether making a declaration under Vivad se Vishwas Act, amounts to conceding the tax position and what amounts already paid with respect to disputed amount o Who can make a declaration & settle tax disputes under Vivad se Vishwas Act? o Meaning of Appeal o Tax Arrears for which a declaration cannot be made o Persons who are barred from making a declarant under the Act o Computation of amount payable by declarant in respect of ‘Tax Arrear’ o Procedure for making declaration and payment under the Act o Consequences and benefits of making declaration and payment under the Act

Download or read book Taxmann s Direct Taxes Ready Reckoner Special Edition Illustrative Ready Referencer on Income tax with Focused Analysis Featuring Larger Size Bigger Fonts Multi colour Text written by Dr. Vinod K. Singhania and published by Taxmann Publications Private Limited. This book was released on 2024-08-17 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxmann s Case Studies Procedures Under Direct Tax Vivad Se Vishwas Act 2020 Understand the Practical Aspects of the Scheme through Practical Case Studies Updated till 5th Oct 2020 written by Mayank Mohanka and published by Taxmann Publications Private Limited. This book was released on 2020-10-13 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is a ready-referencer, to assist the assessees and tax practitioners, in understanding the legislative provisions and the practicalities of Vivad se Vishwas Act, in a step-by-step manner. The book also explains the practical aspects of the scheme through practical case studies encompassing real income-tax disputes. This book will help you make wise, informed and timely decisions about opting the scheme to settle the tax dispute. The Present Publication is the 3rd Edition, as amended by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 & updated till 5th October, 2020. This book incorporates the following: • All the legislative provisions of the scheme explained with the help of illustrative case studies • Covering case-studies on the following issues: o Scope, Coverage and Eligibility o Exclusions o Computation of Tax Arrears o Computation of Disputed Tax o Computation of Disputed Interest and Penalty o Computation of Tax Payable under the Scheme • Detailed analysis of Operation Clean Money and Demonetisation Cases • Case studies on long-term capital gain arising from the sale of penny stocks

Download or read book Taxmann s CLASS NOTES for Direct Tax Laws International Taxation Paper 7 DT AY 2022 23 One stop solution in simple language with pictorial presentation charts in handwritten fonts written by Rahul Agarwal and published by Taxmann Publications Private Limited. This book was released on 2022-06-28 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a one-stop solution to conquer the vast subject of Direct Taxation easily. The objective behind this book is to minimize the need to consult multiple voluminous books while revising the day before the exam. This book aims at providing all concepts in a simple language, with proper linking and a smart sequential approach. It also explains the provision of the law without resorting to paraphrasing sections or legal jargons. 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: • Strictly as per the New Syllabus of ICAI • [Pictorial Presentation/Charts with Handwritten Fonts] are used in the book for easy understanding of theoretical concepts • [Multi-Colour Coded Book] which follows the below structure: o Blue – Heading o Black – Main Content o Red – Summarised version of the main content o Green – Amendments applicable for the examination o Yellow Highlights – Key adjustments to be highly cautious of 'The Accident-Prone Zones' o Blue Boxes – Significant selected Case Laws provided by ICAI o Green Boxes – Authors' notes for better understanding and clarity • [Proper Linking & Smart Sequential Approach] has been followed throughout the book so that it can act as reference material the day before the exam. The contents of the book are as follows: • Part A – Direct Taxation o Basics of Income Tax o Rates of 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 Income Computation & Disclosure Standards 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 Bonus Stripping & Bond Washing Transactions o Assessment of Firms & LLP o Assessment of AOP & BOI o Assessment of Non-Profit Organization o Tax on Accreted Income of NPO [Exit Tax] o Assessment of Business Trust o Assessment of Securitisation Trust o Assessment of Alternative Investment Fund o Assessment of Political Party & Electoral Trust o Assessment of Other Persons o Taxation of Unexplained Income o Clubbing of Income o Set-Off and Carry Forward of Losses o Income which do not form part of Total Income o Expenditure in Relation to Exempt Income [Section 14A] o Chapter VI-A Deduction o Tax Holiday for SEZ [Section 10AA] o Minimum Alternate Tax [Section 115JB] o Alternate Minimum Tax [Section 115JC] o TDS & TCS o Payment of Taxes o Return Filing & Related Provisions o Assessment Procedure o Appeals & Revisions o Dispute Resolution o Tax Planning, Avoidance & Evasion o Penalties, Offence & Prosecution o Modes of Loan, Deposit, Advance & Transactions o Liability in Special Cases o Tonnage Tax o Statement of Financial Transactions (SFT) o Miscellaneous Provisions • Part B – International Taxation o Transfer Pricing & Related Provisions o Residential Status & Scope of Total Income o Non-Resident Taxation o Special Provisions for Non-Resident Indian (NRI) o Taxation of Foreign Currency Bonds & GDR 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 – November 2022 Additions o Amendments for Nov. 2022 Examination

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

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 Direct Tax Laws International Taxation 2 Vols Paper 4 DT A Y 2024 25 Perfect balance b w detailed studies summarised approach CA Final New Syllabus Nov 2024 Exams written by CA Ravi Chhawchharia and published by Taxmann Publications Private Limited. This book was released on 2024-06-13 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a comprehensive and practical application of Direct Tax Laws and International Tax, honing the reader's analytical skills. It perfectly balances an in-depth study and a summarized approach, presented in an explanatory and analytical manner. It is helpful for students preparing for CA-Final, CS-Professional, CMA-Final, M.Com/MBA/LL.B./LL.M, and other professional exams. The Present Publication is the 7th Edition for the CA Final | New Syllabus | November 2024 Exam | A.Y. 2024-25). This book is authored by CA Ravi Chhawchharia, with the following noteworthy features: • [Complete Coverage] of the latest syllabus as prescribed by the ICAI • [Detailed Index] A well-organized index at the beginning helps students navigate through sections and other details • [Provisions] Comprehensive yet concise explanations of provisions, maintaining technical accuracy • [Judicial Decisions] Landmark/Prescribed by ICAI: Highlighted in bold and underlined, with case names provided before the facts and decisions • [Other Judicial Decisions] Only the ratio of the case is included, without requiring students to remember case names • [Practical Questions with Updated Solutions | Section-Based Questions] Included below the relevant provisions • [Multi-Section Questions] Placed at the end of each chapter in the 'Practical Questions' segment • [Amended & Updated] Incorporates the latest applicable provisions and amendments for A.Y. 2024-25, relevant for the November 2024 exams • [Judicial Decisions, Circulars & Notifications] Thoroughly covered • [Past Exam Solved Questions] Includes solved questions from past exams, including the CA-Final May 2024 paper The contents of this book are as follows: • Part I – Direct Tax Laws o Basic Concepts of Income Tax Laws and Tax Rates o Residential Status [Section 6] o Incomes which do not form part of Total Income [Section 10(1) to Section 10(50)] o Profits and Gains of Business or Profession [Section 28 to Section 44DB] o Capital Gains [Section 45 to Section 55A] o Income from Other Sources [Section 56 to Section 59] o Income Computation and Disclosure Standards o Tax on Conversion of Unaccounted Money [Section 56(2)(x), (viib); Section 94; Section 68 to 69D & Section 115BBE] o Income of other Persons, included in Assessee's Total Income (Clubbing of Income) [Section 60 to Section 65] o Set-off of Losses or Carry Forward and Set-off of Losses [Section 70 to Section 80] o Deduction from Gross Total Income [Chapter VI-A – Section 80C to Section 80U] o Deduction for Co-operative Societies [Sec.80P] o Deduction for Special Economic Zones [Section 10AA] o Taxation of Bonds [Circular No., 2/2002, dt. 15.02.2002] o Agriculture Income & its Tax Treatment [Section 2(1A) and Section 10(1)] o Taxation of Political Parties & Electoral Trust [Section13A and Section 13B] o Expenditure on Exempt Income [Section 14A and Rule 8D] o Taxation of Charitable/Religious Trusts [Section 11 to Section 13, Section 115BBC, Section 164, 164A, Section 10(23C)] o Taxation of Mutual Concerns [Section 44A and Section 28(iii)] o Application vs. Diversion of Income o Minimum Alternate Tax (MAT) [Chapter XII-B (Section 115JB and Section 115JAA)] o Taxation of Firms, LLP and AOP/BOI [Section 40(b), Section 10(2A), Section 167B, Section 86] o Alternate Minimum Tax (AMT) [Chapter XII-BA (Section 115JC – 115JEE) o Taxation of Buy-Back [Chapter XII-DA (Section 115QA to Section 115QC)] o Tax on Income of Securitisation Trust [Chapter XII-EA – Section 115TCA] o Taxation of Business Trusts (REITs, InvITs) and Alternative Investment Funds (AIF) [Chapter XII-FA – Section 115UA and Chapter XII-FB – Section 115UB] o Tonnage Taxation Scheme [Chapter XII-G – Section 115VA to Section 115VZC] o Assessment Procedures [Section 116, Section 124, Section 127, Section 129, Sections 139 to 154, Section 157A] o Appeals and Revisions [Sections 246A to 255, Sections 206A to 262 & Section 260B, Section 268A, Section 158A & Section 158AA, Sections 263 to 264B] o Survey, Search and Seizure [Section 119A, Sections 131 to 132B, Sections 133 to 135A, Sections 153A to 153D] o Provisions to Counteract Unethical Tax Practice [Chapter XXI – Secs. 270A to 275, Chapter XXII – Secs. 275A to 280D, Black Money Laws] o Dispute Resolution [Chapter XIX-AA – Secs. 245MA] o Liability in Special Cases [Chapter XV – Section 159 to Section 179] o Assessment of HUF [Section 171] o Assessment of Firms and LLP [Chapter XVI – Section 184 to Section 189] o Tax Deduction and Collection at Source [Chapters XVII-B and XVII-BB – Sections 192 to 206CCA] o Taxation of Digital Transactions [Equalisation Levy and Virtual Digital Assets] o Advance Tax [Chapter XVII-C – Section 207 to Section 211, Sections 218-219] o Collection and Recovery of Tax [Section 156 and Chapter XVII-D – Section 220 to Section 231] o Interest [Sections 201(A), 206C(7), Chapter XVII-F – Sections 234A to 234D, Section 244A] o Miscellaneous Topics, STT/CTT and IFSC [Sections 269SS, 269ST, 269SU, 269T, Section 139A, Section 139AA, Sections 281, 281B, 282, 282A, 285BA, 285BB, 288, 293C, 293D, 115BBF, 115BBG] o Tax Audit and Ethical Compliances o Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR) • Part II – International Taxation o Tax Incidence in India [Section 6(3), Sections 7 to 9A, Section 115JH, Section 285 and Section 285A] o Taxation of Non-Residents [Section 115A to Section 115AD, Section 115BBA and Chapter XIIA – Sections 115C to 115-I] o Double Taxation Relief (DTAA) [Chapter IX – Sections 90, 90A and 91] o Transfer Pricing [Chapter X – Section 92, Section 92F, Sections 93, 94A, 94B, 114C and Section 286] o Advance Rulings [Chapter XIX-B – Section 245N to Section 245U] o Overview of Model Tax Conventions o Application and Interpretation of Tax Treaties o Fundamentals of Base Erosion and Profit Shifting (BEPS) o Latest Developments in International Taxation

Download or read book Taxmann s Analysis Direct Tax Vivad Se Vishwas Scheme 2024 A Detailed FAQ Guide written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-10-04 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considering the success of the prior scheme and the increasing backlog of appeals at the CIT(A) level, the Government has introduced the Direct Tax Vivad se Vishwas Scheme, 2024 ('Scheme' or 'DTVVS') through the Finance (No. 2) Act, 2024. The DTVVS provisions are outlined in Sections 88 to 99 of the Finance (No. 2) Act, 2024. This article comprehensively answers all pertinent questions regarding the Scheme's FAQs, offering insights based on its current framework and the clarifications provided by the CBDT for similar schemes from preceding years. Key FAQs discussed include: ‣ What are the salient features of the Scheme? ‣ Can taxpayers opt for this Scheme if they have availed of a similar scheme announced in earlier years? ‣ How does DTVVS 2024 differ from DTVVS 2020? ‣ What are the consequences for an assessee who declares to settle disputed tax arrears under the Scheme? ‣ Does the Scheme offer immunity from prosecution to the declarant? ‣ Who is ineligible to make a declaration under the Scheme? ‣ Is the bar on making a declaration applicable solely to the assessment year for which prosecution has been initiated?