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] PDF Download
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Author: Dr. Vinod K Singhania
Publisher: Taxmann Publications Private Limited
ISBN: 9357784535
Category : Law
Languages : en
Pages : 34
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Book Description
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
![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] PDF](https://books.google.com/books/content/images/frontcover/-NofEQAAQBAJ?fife=w80-h100)
Author: Dr. Vinod K Singhania
Publisher: Taxmann Publications Private Limited
ISBN: 9357784535
Category : Law
Languages : en
Pages : 34
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Book Description
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
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN: 9357789332
Category : Law
Languages : en
Pages : 30
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Book Description
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
Author: V. K. Singhania
Publisher:
ISBN: 9788171944316
Category :
Languages : en
Pages : 1302
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Book Description
Author: CA Ravi Chhawchharia
Publisher: Taxmann Publications Private Limited
ISBN: 9357788859
Category : Education
Languages : en
Pages : 53
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Book Description
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
Author: M.K. Pithisaria
Publisher: Taxmann Publications Private Limited
ISBN: 9356223343
Category : Law
Languages : en
Pages : 63
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Book Description
Taxmann's flagship section-wise commentary on Income-tax Act is also the most updated & amended. It is presented in a structured, integrated, interconnected, and short & concise format. This book exemplifies the Taxmann's legacy of 60+ years and the unmatched 35 years' experience of Mr M.K. Pithisaria. This book will be helpful for tax practitioners of Income-tax, International Tax, Transfer Pricing, etc. The Present Publication is the 1st Edition, amended by the Finance Act 2022 & updated till 14th July 2022. This book is authored by Adv. M.K. Pithisaria & CA Abhishek Pithisaria, with the following noteworthy features: • [Flow of the Commentary] o The content of each (operative) Section starts with the Section portion, followed by; o The relevant Rule to that Section (if any) followed by; o The commentary portion under the central heading 'Comments' • [Integrated Commentary] that cohesively integrates the following: o Income-tax Act, 1961 o Income-tax Rules, 1962 o Notifications, Circulars, Instructions, etc. issued by the Central Board of Direct Taxes (CBDT) and the Central Government o International literature on International Tax & Transfer Pricing • [Interconnected Commentary] o This commentary aims to help the reader comprehend the law logically, effectively, and efficiently o The authors have given a para numbering and broad subject heading in the commentary on every Section, allowing you to navigate to the relevant portion quickly o Each volume provides a detailed alphabetic subject index and list of cases that help you find the relevant discussion instantly • [Comprehensive Commentary] o The authors have explained every provision's critical aspect and principles with judicial pronouncements, circulars, notifications, practical insights, and illustrations. o The book covers the international literature on various aspects, including UN Model Tax Convention 2021, OECD TP Guidelines, and Expert Committee's Report on GAAR
![Taxmann's Principles of Taxation Laws – Amended & updated student-oriented book to interpret, explain & illustrate the provisions of the Income Tax Act along with Case Laws [Finance Act 2023] PDF](https://books.google.com/books/content/images/frontcover/7rPSEAAAQBAJ?fife=w80-h100)
Author: Dr. Neha Pathakji
Publisher: Taxmann Publications Private Limited
ISBN: 9357781838
Category : Education
Languages : en
Pages : 32
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Book Description
This book is a comprehensive & authentic textbook on 'Taxation Laws' as amended by the Finance Act 2023. This book aims to represent an impressive and judicious blending of the provisions of Income Tax & judicial decisions. The text is interspersed with interpretations, explanations & illustrations to help the reader assimilate the provisions better. This book aims to fulfil the requirement of students for LL.B., LL.M. & other professional courses The Present Publication is the 2023 Edition and has been amended by the Finance Act 2023 and updated till April 2023. This book is authored by Neha Pathakji, with the following noteworthy features: • [Conceptual Foundation & Interpretation] of the Income-tax Law o Each Chapter Starts with an Introduction that outlines the foundational concepts • [Detailed Discussion on Legal Aspects of Income-tax Act Provisions] to appreciate tax controversies and disputes from a law perspective • [Landmark Rulings & Lucid Examples of Case Laws] has been incorporated into this book • [Lucid & Straightforward Style of Presentation] The provisions of the law are presented in a lucid and straightforward style • [Flow Charts] are provided in this book for ease in understanding complex provisions • [Zero-Error] The book follows the six-sigma approach to achieve the benchmark of 'zero-error' The detailed contents of the book are as follows: • Introduction to the Income-tax Act and Basic Concepts • Concept of Income • Interpretation of Taxing Statutes • Income Exempt from Tax • Residential Status of Scope of Total Income • Income from Salary • 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 • Aggregation of Income, Set-off and Carry Forward of Losses • Deductions from Gross Total Income • Agriculture Income and Tax Liability • Charitable Trusts and Religious Institutions • Dividend • Double Taxation Relief • Assessment of Individual • Liability in Special Cases • Income-tax Authorities • Procedure for Assessment • Interest, Penalties, Offences and Prosecution • Appeals and Revisions • Advance Rulings • Deduction of Tax at Source • Advance Payment of Tax • Collection and Recovery of Tax • Refunds • Tax Implications of Business Re-organisation • Tax Planning, Tax Evasion and Tax Avoidance
Author: Vinod K. Singhania
Publisher:
ISBN:
Category :
Languages : en
Pages : 1002
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Book Description
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN: 9356226962
Category : Law
Languages : en
Pages : 27
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Book Description
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)
Author: Singhania Vinod K
Publisher:
ISBN: 9788171942619
Category :
Languages : en
Pages : 1545
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Book Description
Author: S. Singhania
Publisher:
ISBN: 9780897712606
Category :
Languages : en
Pages :
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Book Description
