Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN: 9364556372
Category : Law
Languages : en
Pages : 16
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Book Description
This book has been widely recognized as the most authoritative content, presented in a convenient pocket-sized paperback format, which provides unmatched convenience without compromising on comprehensive content It is helpful for tax professionals, legal practitioners, academicians, and anyone engaged in applying and interpreting the Income-tax Act, 1961. The Present Publication is the 30th Edition and has been amended by the Finance Act, 2024 and Finance (No. 2) Act, 2024. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • Comprehensive Coverage o Division One – Income-tax Act, 1961 § The text is thoroughly updated and annotated, reflecting all amendments made by the Finance Act, 2024 and Finance (No. 2) Act, 2024 § Validation Provisions – Key provisions that validate the applicability of certain sections § Subject Index – A well-structured index that allows for quick and easy location of relevant sections and topics. o Division Two – Finance Act, 2024 and Finance (No. 2) Act, 2024 § Text of the Finance Act, 2024 and Finance (No. 2) Act, 2024 • User-Friendly Design and Accessibility o Quick Navigation Features § 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 o Bestseller Legacy § As part of Taxmann's renowned series of bestseller publications, this book continues a legacy of over five decades, trusted by generations of tax professionals and students for its accuracy and reliability o Six Sigma Quality Assurance § Adhering to the Six Sigma methodology, the book is reviewed to achieve the highest benchmark of 'Zero Error,' making it one of the most reliable references in the field of Direct Taxes
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN: 9364555554
Category : Law
Languages : en
Pages : 25
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Book Description
Master Guide to Income Tax Act is an authoritative and comprehensive resource that is a benchmark in its field. This publication provides an in-depth analysis of the amendments to the Income-tax Act by the Finance (No. 2) Act, 2024, showcasing Taxmann's unparalleled expertise and commitment to precision. What sets this book apart is its unique market position—virtually unmatched due to the timely, detailed analysis only Taxmann can provide. The book is divided into four key sections, which are as follows: • Section-wise Commentary on the Finance (No. 2) Act, 2024 – A detailed analysis of the latest amendments and their practical implications • Income Tax Practice Manual – Serves as a practical guide for tax practitioners, offering step-by-step guidance on TDS, TCS, return filing, and assessment procedures • Gist of Circulars and Notifications – Organised section-wise, this feature allows practitioners to locate up-to-date circulars and notifications easily • Digest of Landmark Rulings – A section-wise summary of vital judicial decisions that have shaped the interpretation of the Income-tax Act, offering a concise understanding of critical rulings This book is essential for tax professionals, legal practitioners, chartered accountants, financial consultants, academicians, and students. It is helpful for anyone involved in tax planning, compliance, litigation, or academic study, providing a thorough understanding of the Income-tax Act. The Present Publication is the 34th Edition, authored by Taxmann's Editorial Board, and provides comprehensive, division-wise coverage with the following key features: • Division One | Section-wise Commentary on the Finance (No. 2) Act, 2024 o This division is the book's cornerstone, featuring over 300 pages of detailed amendment analysis. It covers: § Capital Gains – In-depth analysis of changes in the holding period for capital assets, indexation benefits, and tax rates for long-term and short-term capital gains. It also covers amendments to the taxation of unlisted bonds, debentures, and gifts § Taxation of Buyback of Shares – Detailed examination of amendments affecting the buyback of shares and TDS on deemed dividends arising from the buyback § Taxation of Charitable and Religious Trusts – Comprehensive analysis of shifts from approval-based to registration-based exemptions and powers given to tax authorities to condone delays in filing an application for registration § Income and Tax Computation – Analysis of amendments affecting standard deductions, changes in the new tax regime, and impacts on salary income § Business Income – Analysis of changes affecting the profits and gains from business or profession, including presumptive taxation schemes for cruise ships and amendments affecting Arm's Length Price determinations § Deductions and Exemptions – Analysis of changes in deductions under Section 80CCD for contributions to pension schemes, expanded definitions of specified funds, and exemptions for entities in IFSC § Returns & Assessment – Detailed discussion of amendments to reassessment procedures and block assessments § TDS/TCS – Overview of changes in provisions relating to TDS/TCS, including rationalisation of rates and new provision for claiming TCS credit under Section 192 § Penalties and Prosecution – Explanation of new penalties for non-compliance, changes in limitation periods for imposing penalties, and decriminalisation of some offences § Miscellaneous – Coverage of miscellaneous amendments, including the abolition of the 'Angel Tax' and changes to Aadhaar requirements for tax filing o The key features are as follows: § [Comprehensive Commentary] The section-wise commentary includes a detailed examination of every change made by the Finance (No. 2) Act, 2024, focusing on the following: ■ Pre-amendment Position ■ Impact of Amendments ■ Date of Applicability § [Supporting Materials] The analysis is enriched with supporting case laws, circulars, notifications, etc., providing a robust foundation for understanding the amendments § [Illustrative Approach] Illustrations and case studies are used to explain complex amendments, making it easier for readers to grasp the implications § [Gaps and Opinions] The authors not only explain the amendments but also identify potential gaps and provide reasoned opinions on possible outcomes § [Structured Overview] Each chapter begins with a concise summary of the amendments or new sections, supported by cross-referenced discussions for easy navigation. • Division Two | Income Tax Practice Manual o This division is a practical guide, providing step-by-step guidance on compliance and procedural requirements. It covers the essential aspects of tax practice, including: § Deduction and Collection of Tax at Source – Comprehensive guide on TDS/TCS provisions, procedural aspects, and practical insights for compliance § Return of Income – Comprehensive analysis of all provisions relating to filing returns by various taxpayer categories § Assessment/Reassessment – Detailed procedures and timelines for assessments and reassessments, ensuring accurate and timely compliance • Division Three | Gist of Circulars, Clarifications & Notifications o From 1961 to June 2024, this division provides a concise summary of all relevant circulars, clarifications, and notifications. It is organised both section-wise and date-wise, ensuring quick and easy access to the necessary information • Division Four | Digest of Landmark Rulings o This division compiles landmark rulings from 1922 to June 2024, organised section-wise and date-wise. It provides insights into judicial interpretations that have significantly influenced the application of the Income-tax Act
Author: David S. Bright
Publisher:
ISBN: 9781998109166
Category :
Languages : en
Pages : 0
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Book Description
Black & white print. Principles of Management is designed to meet the scope and sequence requirements of the introductory course on management. This is a traditional approach to management using the leading, planning, organizing, and controlling approach. Management is a broad business discipline, and the Principles of Management course covers many management areas such as human resource management and strategic management, as well as behavioral areas such as motivation. No one individual can be an expert in all areas of management, so an additional benefit of this text is that specialists in a variety of areas have authored individual chapters.
Author: Linda Jeffries
Publisher: Allyn & Bacon
ISBN: 9780133047172
Category : Foreign Language Study
Languages : en
Pages : 317
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Book Description
The new Advanced Reading Power 4 offers a strategic, student-based approach to the teaching of reading that encourages users to view reading in English as a problem-solving activity rather than a translation exercise.
Author: John H. Langbein
Publisher: Aspen Publishing
ISBN: 0735596042
Category : Law
Languages : en
Pages : 1310
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Book Description
This introductory text explores the historical origins of the main legal institutions that came to characterize the Anglo-American legal tradition, and to distinguish it from European legal systems. The book contains both text and extracts from historical sources and literature. The book is published in color, and contains over 250 illustrations, many in color, including medieval illuminated manuscripts, paintings, books and manuscripts, caricatures, and photographs.
Author: Paul Cohen
Publisher:
ISBN: 9780414041721
Category : Corruption
Languages : en
Pages : 454
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Book Description
Looks at anti-corruption laws & treaties in a number of key jurisdictions worldwide.
Author: India.2019328285
Publisher:
ISBN: 9789390128754
Category : Industrial laws and legislation
Languages : en
Pages : 0
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Book Description
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN: 9364555902
Category : Law
Languages : en
Pages : 29
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Book Description
Master Guide to Income Tax Rules is a comprehensive publication that stands out for its in-depth structured coverage and accuracy. This unique publication provides detailed Rule-wise commentary on the Income-tax Rules of 1962, setting a high standard for clarity and thoroughness that Taxmann is known for. Each operative rule is carefully examined to provide a complete understanding of its statutory background and legislative intent, along with relevant case laws that shed light on how the rules are applied. Explanatory discussions and practical examples make even the most complicated rules easier to understand. This book is tailored for tax professionals, accountants, legal practitioners, and students, providing the expertise needed to understand the complexities of the Income-tax Rules. It helps prepare audits, advise on compliance, plan tax strategies, etc. The Present Publication is the 31st Edition and incorporates all amendments till the Income-tax (Sixth Amendment) Rules, 2024. This book is authored by Taxmann's Editorial Board with the following noteworthy features: • [Para-wise Detailed Analysis] This book thoroughly examines every operative rule of the Income-tax Rules, 1962, with the underlying provisions of the Income-tax Act and the required compliances. • [Statutory Background] Each rule is placed in context with its statutory provision, helping readers understand the intent and practical application of the law • [Case Laws] Relevant judicial precedents of the Supreme Court, High Courts and Tribunals are included to aid in the interpretation and real-world application of the rules • [Simplified Language] The rules are explained in clear, lucid and straightforward language, making the provisions accessible and easy to understand • [Illustrations] Practical examples are provided to help clarify the more complex aspects of the rules, making them easier to understand • [Gist of Circulars and Notifications] Summaries of all relevant and current circulars and notifications are linked to each rule, giving a complete picture of the law The structure of this book is as follows: • Detailed Rule-wise Analysis o Each rule of the Income-tax Rules, 1962, is dissected to clarify its applications and implications. This section is structured to provide: § Rule Number and Title – Listed for quick reference § Statutory Background – Discussion on the legislative history and intent behind each rule, explaining why and how it was enacted § Detailed Commentary – Delivered in a para-wise format, this book provides a thorough analysis of the rule's provisions and their operational implications § Case Law Integration – Features pivotal judicial precedents from the Supreme Court, High Courts, and Tribunals, demonstrating the interpretation and application of rules in judicial contexts § Illustrations and Examples – Practical scenarios and examples elucidate complex regulations, illustrating their application in real-world situations § Compliance Guidelines – Specified the compliance requirements for each rule, guiding practitioners in accurate and timely adherence to regulations § Gist of Circulars and Notifications – Summarises pertinent and up-to-date circulars and notifications related to each rule, ensuring practitioners have access to the latest regulatory changes § Cross-referencing – Enhances usability with strategic cross-referencing to para numbers or annexures, simplifying navigation • Supplementary Materials o Annexures and Important Circulars/Notifications – Contains the full texts of the important circulars, notifications, office memorandum, and relevant statutory provisions of allied acts/rules, linked appropriately to corresponding rules o Comprehensive List of Circulars/Notifications – This exhaustive list includes all referenced circulars, notifications, and other documents, organised chronologically and indexed by para number or annexure for streamlined access
Author: India
Publisher:
ISBN: 9788171942701
Category : Income tax
Languages : en
Pages :
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Book Description
Author: George Koshi
Publisher:
ISBN: 9788171942824
Category : Income tax
Languages : en
Pages :
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Book Description
