Taxmann’s 60+ FAQs on Income Tax Returns (ITR) | A.Y. 2022-23

Taxmann’s 60+ FAQs on Income Tax Returns (ITR) | A.Y. 2022-23 PDF Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN:
Category : Law
Languages : en
Pages : 64

Get Book Here

Book Description
The CBDT has notified the Income-tax Return (ITR) Forms (‘New ITR Forms’) for the Assessment Year 2022-23 vide Notification No. 21/2022, dated 30-03-2022 & Notification No. 23/2022, dated 01-04-2022. These ITR Forms will be applicable to file income tax returns in respect of income earned during the period 01-04-2021 to 31-03-2022. In this article, we have prepared 63 FAQs on the filing of ITRs and bifurcated those into various categories. Key Highlights 1. Applicable ITR forms for Assessment Year 2022-23, their applicability, and due dates. 2. When is it mandatory to file the return of income for an individual or HUF? 3. Under what circumstances is a non-resident exempt from filing a return of income? 4. What is an updated return and who is eligible to file it? 5. What should be the ‘relevant accounting period’ for reporting foreign assets in Schedule FA? 6. What is the meaning of Financial Interest? 7. What is Annual Information Statement (AIS) and how to access it? 8. How to report the “cost of acquisition” and “sale consideration” in case unlisted equity shares have been held during the year by way of gift, will, amalgamation, etc.? 9. Whether property and buyer information is required to be reported under the Capital Gain Schedule if such property is situated outside India and sold to a non-resident? 10. How to claim TDS credit in ITR if the deductor didn’t deposit TDS?

Taxmann’s 60+ FAQs on Income Tax Returns (ITR) | A.Y. 2022-23

Taxmann’s 60+ FAQs on Income Tax Returns (ITR) | A.Y. 2022-23 PDF Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN:
Category : Law
Languages : en
Pages : 64

Get Book Here

Book Description
The CBDT has notified the Income-tax Return (ITR) Forms (‘New ITR Forms’) for the Assessment Year 2022-23 vide Notification No. 21/2022, dated 30-03-2022 & Notification No. 23/2022, dated 01-04-2022. These ITR Forms will be applicable to file income tax returns in respect of income earned during the period 01-04-2021 to 31-03-2022. In this article, we have prepared 63 FAQs on the filing of ITRs and bifurcated those into various categories. Key Highlights 1. Applicable ITR forms for Assessment Year 2022-23, their applicability, and due dates. 2. When is it mandatory to file the return of income for an individual or HUF? 3. Under what circumstances is a non-resident exempt from filing a return of income? 4. What is an updated return and who is eligible to file it? 5. What should be the ‘relevant accounting period’ for reporting foreign assets in Schedule FA? 6. What is the meaning of Financial Interest? 7. What is Annual Information Statement (AIS) and how to access it? 8. How to report the “cost of acquisition” and “sale consideration” in case unlisted equity shares have been held during the year by way of gift, will, amalgamation, etc.? 9. Whether property and buyer information is required to be reported under the Capital Gain Schedule if such property is situated outside India and sold to a non-resident? 10. How to claim TDS credit in ITR if the deductor didn’t deposit TDS?

Income Tax including Tax Planning & Management A.Y 2022-23

Income Tax including Tax Planning & Management A.Y 2022-23 PDF Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 999

Get Book Here

Book Description
The present 43rd edition of the 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); Salient Features of the Income Tax including Tax Planning & Management Book: Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2022-23. Further, the amendments made by the Finance Act, 2022, applicable for the Assessment Year 2022-23, have been incorporated in the book. The present edition of the book has several unparalleled features which make it distinct from other available text books on Income Tax. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. User-friendly examination-oriented style facilitating easy comprehension of each topic. A unique feature of the revised edition is that Section-wise Index has been incorporated. The language of the book is simple and lucid. 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. All important case laws and circulars/notifications reported upto June 2022 have been incorporated.

Income Tax Law & Accounts A.Y 2020-21

Income Tax Law & Accounts A.Y 2020-21 PDF Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN: 9389111196
Category : Business & Economics
Languages : en
Pages : 384

Get Book Here

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.

Taxing Energy Use 2019 Using Taxes for Climate Action

Taxing Energy Use 2019 Using Taxes for Climate Action PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264627448
Category :
Languages : en
Pages : 108

Get Book Here

Book Description
Taxing Energy Use (TEU) 2019 presents a snapshot of where countries stand in deploying energy and carbon taxes, tracks progress made, and makes actionable recommendations on how governments could do better. The report contains new and original data on energy and carbon taxes in OECD and G20 countries, and in international aviation and maritime transport.

Prices received by o

Prices received by o PDF Author:
Publisher:
ISBN:
Category : Milk
Languages : en
Pages : 24

Get Book Here

Book Description


Direct Taxes Ready Reckoner

Direct Taxes Ready Reckoner PDF Author: Dr. V. K. Singhania
Publisher:
ISBN: 9788171946020
Category :
Languages : en
Pages : 624

Get Book Here

Book Description


Doing Business 2014

Doing Business 2014 PDF Author: World Bank
Publisher: World Bank Publications
ISBN: 0821399837
Category : Business & Economics
Languages : en
Pages : 314

Get Book Here

Book Description
Eleventh in a series of annual reports comparing business regulations in 189 economies, Doing Business 2014 measures regulations affecting 11 areas of everyday business activity around the world.

Corporate Tax Planning & Business Tax Procedures

Corporate Tax Planning & Business Tax Procedures PDF Author: Dr. V. K. Singhania/dr. Monica Singhania
Publisher:
ISBN: 9788171946426
Category :
Languages : en
Pages : 520

Get Book Here

Book Description
The Law Stated In This Book Is As Amended By The Finance (No.2) Act, 2009. Book One Showcases The Law Of Income Tax In A Structured And Concise Manner So As To Provide The Theoretical Background For Understanding The Complex Tax Planning And Business Tax Procedures In Real World Scenarios. Book Two Covers Corporate Tax Planning (Corporate Tax, Setting Up A New Business, Financial Management Decision, Remuneration Planning, Non- Resident And Business Restructuring) Book Three Covers Tax Procedures And Management (Return, Assessment, Appeals, Penalties, Settlement Commission, Search And Seizure, Advance Tax, Tds, E-Tds And Interest). This Part Also Covers Wealth-Tax, Service Tax And Vat. Numerous Multiple Choice Problems Are Included At The End Of Each Chapter So As To Enable Clarity Of Thought And Quick Revision. Each Para (With A Distinct Number) Starts With Analytical Discussion Supported B Well-Thought Out Original Problems. The Book Is Amended Up To September 15, 2009. A Useful And Handy Book, Especially Where The Reader Is * A Student Of Tax Planning And Management * In The Tax Consultancy Profession * An Official In Tax Department * A Taxpayer Who Wants To Learn Different Techniques To Legally Minimize His Current And Future Tax Bills