Taxmann's Income Tax Act – Covering amended, updated & annotated text of the Income-tax Act, 1961 as amended by the Finance Act 2023 in the most authentic format | 68th Edition | 2023 PDF Download
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Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN: 9356226849
Category : Law
Languages : en
Pages : 18
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Book Description
This book covers the amended, updated & annotated text of the Income-tax Act 1961 & the Finance Act 2023. The recent changes in the Income-tax Act, 1961 are as follows: • [Insertion] of 5+ new sections o [Important New Sections] include: ▪ Section 50AA – Special provision for computation of capital gains in case of Market Linked Debenture and specified mutual funds ▪ Section 80CCH – Deduction in respect of contribution to the Agnipath Scheme ▪ Section 115BAE – Tax on income of certain new manufacturing co-operative societies ▪ Section 115BBJ – Tax on winnings from online games ▪ Section 194BA – TDS on winnings from online games • [Amendments] in 115+ sections o [Important Amendments] include: ▪ Taxation of life insurance policies ▪ The new avatar of the alternative tax regime of Section 115BAC ▪ Rebate under Section 87A allowed to the individuals opting for the alternative tax regime ▪ Increase in the rate of TCS on remittance under LRS ▪ Changes in the provisions relating to the taxation of charitable trusts and institutions ▪ Deduction for the sum payable to micro and small enterprises to be allowed on a payment basis ▪ The threshold for presumptive tax scheme under Section 44AD and Section 44ADA has been increased ▪ Interest claimed as a deduction will not form part of the cost of the acquisition ▪ Taxation of a sum received by a unit holder from the business trust ▪ Change in the limitation period for completion of assessment ▪ A new authority for appeals is created at Joint Commissioner (Appeals) ▪ Increase in the tax on royalty and FTS income of non-residents and foreign company The Present Publication is the 68th Edition and has been amended by the Finance Act 2023. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • [Coverage] of this book includes: o Division One – Income-tax Act, 1961 ▪ Arrangement of Sections ▪ Text of the Income-tax Act, 1961, as amended by the Finance Act, 2023 ▪ Appendix § List of provisions of Allied Acts/Circulars/Regulations referred to in Income-tax Act § Text of provisions of Allied Acts/Circulars/Regulations referred to in Income-tax Act ▪ Validation Provisions ▪ Subject Index o Division Two – Finance Act, 2023 ▪ Text of the Finance Act, 2023 • [Annotations] under each section shows: o Relevant Rules & Forms o Relevant Circulars & Notifications o Date of enforcement of provisions o Allied Laws referred to in the section • [Legislative History of Amendments] since 1961 • Comprehensive Table of Contents • [Quick Navigation] Relevant section numbers are printed in folios for quick navigation • [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'
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN: 9356226849
Category : Law
Languages : en
Pages : 18
Get Book
Book Description
This book covers the amended, updated & annotated text of the Income-tax Act 1961 & the Finance Act 2023. The recent changes in the Income-tax Act, 1961 are as follows: • [Insertion] of 5+ new sections o [Important New Sections] include: ▪ Section 50AA – Special provision for computation of capital gains in case of Market Linked Debenture and specified mutual funds ▪ Section 80CCH – Deduction in respect of contribution to the Agnipath Scheme ▪ Section 115BAE – Tax on income of certain new manufacturing co-operative societies ▪ Section 115BBJ – Tax on winnings from online games ▪ Section 194BA – TDS on winnings from online games • [Amendments] in 115+ sections o [Important Amendments] include: ▪ Taxation of life insurance policies ▪ The new avatar of the alternative tax regime of Section 115BAC ▪ Rebate under Section 87A allowed to the individuals opting for the alternative tax regime ▪ Increase in the rate of TCS on remittance under LRS ▪ Changes in the provisions relating to the taxation of charitable trusts and institutions ▪ Deduction for the sum payable to micro and small enterprises to be allowed on a payment basis ▪ The threshold for presumptive tax scheme under Section 44AD and Section 44ADA has been increased ▪ Interest claimed as a deduction will not form part of the cost of the acquisition ▪ Taxation of a sum received by a unit holder from the business trust ▪ Change in the limitation period for completion of assessment ▪ A new authority for appeals is created at Joint Commissioner (Appeals) ▪ Increase in the tax on royalty and FTS income of non-residents and foreign company The Present Publication is the 68th Edition and has been amended by the Finance Act 2023. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • [Coverage] of this book includes: o Division One – Income-tax Act, 1961 ▪ Arrangement of Sections ▪ Text of the Income-tax Act, 1961, as amended by the Finance Act, 2023 ▪ Appendix § List of provisions of Allied Acts/Circulars/Regulations referred to in Income-tax Act § Text of provisions of Allied Acts/Circulars/Regulations referred to in Income-tax Act ▪ Validation Provisions ▪ Subject Index o Division Two – Finance Act, 2023 ▪ Text of the Finance Act, 2023 • [Annotations] under each section shows: o Relevant Rules & Forms o Relevant Circulars & Notifications o Date of enforcement of provisions o Allied Laws referred to in the section • [Legislative History of Amendments] since 1961 • Comprehensive Table of Contents • [Quick Navigation] Relevant section numbers are printed in folios for quick navigation • [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'
Author: Uma Kant Bhargava
Publisher:
ISBN: 9789350711866
Category : Income tax
Languages : en
Pages : 1269
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Book Description
Author: Dr. V. K. Singhania
Publisher:
ISBN: 9788171946020
Category :
Languages : en
Pages : 624
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Author:
Publisher:
ISBN: 9789389991352
Category :
Languages : en
Pages :
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Author: A. Ramaiya
Publisher:
ISBN: 9780785548126
Category :
Languages : en
Pages :
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Book Description
Author: Claudio M. Radaelli
Publisher: Manchester University Press
ISBN: 9780719074042
Category : Law
Languages : en
Pages : 276
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Book Description
The European Union and its member states are investing in ambitious programmes for 'better regulation' and targets of regulatory quality. This book lifts the veil of excessively optimistic propositions covering the whole better regulation agenda. It provides an innovative conceptual framework to handle the political complexity of regulatory governance. It approaches better regulation as an emerging public policy, with its own political context, actors, problems, rules of interaction, instruments, activities and impacts.
Author: United States. Congress. House. Committee on Agriculture
Publisher:
ISBN:
Category : Agricultural cooperative credit associations
Languages : en
Pages : 96
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Book Description
Author: N. Vinayakam
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 320
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Book Description
Contributed articles presented at the Fifth National Seminar on "Indian Banking by 2000 A.D." convened on October 31, 1994 at Salem (Tamil Nadu) by the Department of Commerce, Madras University.
Author: N. Vinayakam
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 260
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Book Description
Contributed articles.
Author: Professor Aharon Kellerman
Publisher: Ashgate Publishing, Ltd.
ISBN: 1409456196
Category : Political Science
Languages : en
Pages : 389
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Book Description
Discussing the concept of mobility at large and that of spatial mobilities in particular, this book makes the case for daily spatial mobilities as a distinct type of mobility and explores this concept from a variety of perspectives. Daily mobilities, such as for commuting, shopping, social ties, information, banking, news, studies, business meetings, etc. are typified by their being two-way mobilities, frequently performed, constituting a major element of our daily routine lives, and inclusive of both corporeal and/or virtual mobilities. Outlining his argument for daily spatial mobility, author Aharon Kellerman focuses on needs and triggers for daily mobilities, on levels of personal mobility and personal autonomy in daily mobilities and on potential mobilities leading to practiced ones. The concept is further explored using three major types of daily mobility, terrestrial, virtual and aerial and three major spatial elements; urban spatial reorganization in the information age, mobility terminals, namely bus, metro, and railway stations as well as airports, and global opportunities through daily mobilities, notably for users of the Internet.