Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN: 9351738671
Category : Business & Economics
Languages : en
Pages : 618
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Book Description
Salient Features of the book: Largest Selling Book since 1964 and over the last 56 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. Incorporating the provisions of the Finance Act, 2019; the Finance (No. 2) Act, 2019; the Taxation Laws (Amendment) Act, 2019 and the Finance Act, 2020 as applicable to Assessment Year 2020-21. Provisions of the Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 56 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at a moderate price. Questions from the latest Examination Papers of various universities have been included in the revised edition of the book. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers. Chapters on G.S.T. have been incorporated in the book as per new syllabus.
Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN: 935173434X
Category : Business & Economics
Languages : en
Pages : 645
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Book Description
61st Edition of Income Tax Law & Practice Assessment Year 2020-21 Book Largest Selling Book since 1964 and over the last 56 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. Incorporating the provisions of the Finance Act, 2019; the Finance (No. 2) Act, 2019; the Taxation Laws (Amendment) Act, 2019 and the Finance Act, 2020 as applicable to Assessment Year 2020-21. Provisions of the Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. In the chapter of Deduction of Tax at Source and Collection of Tax at Source new reduced rates by 25% w.e.f. 14.5.2020 have been included. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 56 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at a moderate price. Questions from the latest Examination Papers of various universities have been included in the revised edition of the book. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.
Author: Dr. R. K. Jain
Publisher: SBPD Publications
ISBN: 935167228X
Category : Law
Languages : en
Pages : 608
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Book Description
• Assessment year 2020-21. • Revised and Enlarged as per Finance Act, 2019. • Strictly in Accordance with the Latest Syllabus of various Universities for B. Com Classes. Content :- 1.Income Tax : An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment. • Rebate and Relief in Tax • GST-Concept, Registration and Taxation Mechanism • Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, • Examination Paper
Author: R.K. Jain,
Publisher: SBPD Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 681
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Book Description
Main Highlights of Finance Act, 2022 1. Income tax - An Introduction, 2. Important Definition, 3. Assessment on Agriclutral Income, 4. Exemoted Income, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income From Salaries (Retirement and Retrenchment), 8. Income From House Property, 9. Depreciation, 10. Profit and Gains of Business or Profession, 11. Capital Gains, 12. Income From Other Sources, 13. Income Tax Authiorities, 14. Clubing Of Income and Aggregation of income, 15. Set-Off and Carry Forword of Losses, 16. Deduction from Gross Total Income, 17. Assessment of Individuals (Computeration of Total Income), 18. Computation of tax Liability of Individuals, 19. Tax Deduction at Source, 20. Assessment Precedure, Nwe Tax Regine Rebate and Relief in Tax Provission and Procedure of Filing the Return of Income and e- Filing of Income Tax and TDS Return, GST- Concepts, Registration and Taxation Mechanism.
Author: R.K. Jain,
Publisher: SBPD Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 656
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Book Description
Main Highlights of Finance Act, 2023 1. Income tax - An Introduction, 2. Important Definition, 3. Assessment on Agriclutral Income, 4. Exemoted Income, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income From Salaries (Retirement and Retrenchment), 8. Income From House Property, 9. Depreciation, 10. Profit and Gains of Business or Profession, 11. Capital Gains, 12. Income From Other Sources, 13. Income Tax Authiorities, 14. Clubing Of Income and Aggregation of income, 15. Set-Off and Carry Forword of Losses, 16. Deduction from Gross Total Income, 17. Assessment of Individuals (Computeration of Total Income), 18. Computation of tax Liability of Individuals, 19. Tax Deduction at Source, 20. Assessment Precedure, Nwe Tax Regine Rebate and Relief in Tax Provission and Procedure of Filing the Return of Income and e- Filing of Income Tax and TDS Return, GST- Concepts, Registration and Taxation Mechanism.
Author: Dr. H. C. Mehrotra, Dr. S. P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN: 9383866500
Category : Business & Economics
Languages : en
Pages : 516
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Book Description
The salient features of the present edition are: All the Problems and Solutions have been thoroughly revised in the light of up-to-date amendments in Income tax Law and Rules for Assessment Year 2020-21. Almost all numerical questions given at the end of the chapters of the authors’ other publications on Income-tax (viz., Income-tax Law and Accounts, Aaykar Vidhan evam Lekhe, Law and Practice of Income-tax) have been solved in this book and the number printed within brackets at the end of the questions in other publications is the problem number of this book. The selection and sequence of the questions are well planned and systematic so as to cover all ticklish points within a reasonable number of questions. Wherever needed, detailed explanatory notes have been given at the end of solutions. Candidates preparing for C.A., Company Secretaries, Cost and Works Accountants, and Income-tax Departmental Examinations, will, particularly, find the book very useful. It will also be useful for candidates preparing for B.Com. and M.Com. Examinations of various Indian Universities.
Author: Dr. Vinod K Singhania/dr Kapil Singhania
Publisher:
ISBN: 9788171946594
Category :
Languages : en
Pages : 1480
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Book Description
Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN: 9389111196
Category : Business & Economics
Languages : en
Pages : 384
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Book Description
About the Income Tax Law & Accounts A.Y 2019-20 Book Largest Selling Book since 1964 and over the last 55 years of its existence, Income Tax Law and Practice Assessment has established a reputation for itself as the most definitive work on the subject of income tax. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 55 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at a moderate price. Questions from the latest Examination Papers of various universities have been included in the revised edition of Income Tax Law And Practice Assessment At the end of each chapter, Short Answer, Objective Type, and Short Numerical Questions have been added with answers. A unique feature of the revised edition is that Section-wise Index has been incorporated.
Author: Miranda Stewart
Publisher: Cambridge University Press
ISBN: 1009302442
Category : Law
Languages : en
Pages : 433
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Book Description
With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.
Author: Niklas Schmidt
Publisher: Kluwer Law International B.V.
ISBN: 9403523514
Category : Law
Languages : en
Pages : 677
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Book Description
The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
