Fundamentals of Income Tax A.Y 2022-23 PDF Download
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Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 544
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Book Description
About The Book Largest Selling Book since 1964 and over the last 58 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. 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. 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 58 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price. Questions from 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. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 544
Get Book Here
Book Description
About The Book Largest Selling Book since 1964 and over the last 58 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. 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. 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 58 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price. Questions from 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. Preeti Rani Mittal
Publisher: Sultan Chand & Sons
ISBN: 8195407110
Category : Business & Economics
Languages : en
Pages : 18
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Book Description
This book is primarily intended for B.com, B.com (Hons.), BBA, BCA, M.com, M.B.A and CA(Intermediate)students. The book has been written to cater the needs of students appearing in such examinations. This edition covers everything Students and Teachers need to decipher the changes proposed by the Finance Bill, 2020.
Author: Prof. Preeti Rani Mittal
Publisher: Sultan Chand & Sons
ISBN: 9391820611
Category : Business & Economics
Languages : en
Pages : 44
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Book Description
Clear Chapter outlines, illustrations, questions, and extensive referring enable readers to access their learning. Offers readers comprehensive coverage of various sections of income tax law and practices in a simple and easiest way. This revision presents new examples and pedagogical features adding more value and depth to the text’s effective, consistent framework. The entire text and numerical of the book have been revised by updating the sections and rules laid down in the Income Tax Act. This book is meant for B.Com., BBA, and B.Com., (Hons.) students as well as to serve as an Intermediate-level course for students preparing for charted, cost, and management accountancy, certified and company secretary examinations, and other degree and diploma courses. This book has been written with the two goals of educating students about the nuances of Income Tax Law so that they can compute income from various heads as well as making students aware of the compliance required for the smooth functioning of the Income Tax Scheme.
Author: Dr. H. C. Mehrotra, Dr. S. P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN: 9383866500
Category : Business & Economics
Languages : en
Pages : 515
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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. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 682
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Book Description
62nd Edition of the Book: Largest Selling Book since 1964 and over the last 57 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. 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 updated book on Income Tax for the Assessment Year 2021-22. Further, the amendments made by the Finance Act, 2020 and the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, applicable for the Assessment Year 2021-22, have been incorporated in the book. In the chapter Preparation and Filing of Return of Income, details and new features of the new E-filing Website of the Income Tax Department launched on 7.6.2021 have been included. In the chapter on Deduction of Tax at Source and Collection of Tax at Source new rates have been included. Also, newly inserted sections 194P, 194Q, 206AB, and 206CCA of the Income Tax Act, applicable from 01 July 2021 have been included in the book. Relief Measures in new of Covid-19 vide CBDT Press Release dated 25th June 2021 have been included 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 the largest in number in comparison to other books on income tax. Unsurpassed for over 57 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. A unique feature of the revised edition is that Section-wise Index has been incorporated.
Author: Rahul Agarwal
Publisher: Taxmann Publications Private Limited
ISBN: 9356221731
Category : Education
Languages : en
Pages : 29
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Book Description
This book is a compilation of questions & MCQs (prepared using handwritten fonts) from the ICAI educational materials, RTPs & MTPs and past examination papers (of both old & new syllabus) of ICAI (up to 30th April 2022). These are aligned with provisions applicable for Nov. 2022 Exams and are arranged Topic-wise & Chapter-wise with proper reference to the paper as well as attempts for convenience and trend analysis. The Present Publication is the 4th Edition & updated till 30th April 2022 for CA-Final | New Syllabus | Nov 2022 exams. This book is authored by CA V. Rahul Agarwal, with the following noteworthy features: • [Coverage of All Questions & MCQs] in handwritten fonts, from the following o Educational Material of ICAI o RTPs & MTPs of ICAI o Past Examination Papers of ICAI (both old & new syllabus | up to 30th April 2022) • [Aligned with Nov. 2022 Exams] The above Questions & MCQs are aligned with applicable provisions for Nov. 2022 exams • [Questions are Arranged 'Topic-wise' & 'Chapter-wise'] with proper reference to paper as well as attempt for convenience and trend analysis • [Ready Reckoner for the day before the exam] Special adjustments tested by ICAI have been summarised at the start of the book The contents of the book are as follows: • Summary of Special Adjustments • Part A – Direct Taxation o Basics of Income Tax o Special Tax Regime o Taxation of Agriculture Income o Income from Salary o Income from House Property o Profits and Gains of Business or Profession o Capital Gains o Taxation of Business Re-Organisations o Taxation of Transactions with Owners o Income from Other Sources o Taxation of Dividends & Income from Units o Comprehensive Questions o Assessment of Firms & LLP o Assessment of AOP & BOI o Assessment of Non-Profit Organization (NPO) & Exit Tax o Assessment of Business Trust o Assessment of Other Persons o Taxation of Unexplained Income o Clubbing of Income o Set-Off and Carry Forward of Losses o Exemptions & Sec. 10AA Deductions o Chapter VI-A Deduction o Minimum Alternate Tax [Section 115JB] & Alternate Minimum Tax [Section 115JC] o TDS & TCS o Payment of Taxes & Return Filing o Assessment Procedure o Appeals & Revisions o Dispute Resolution o Tax Planning, Avoidance & Evasion o Penalties, Offence & Prosecution o Liability in Special Cases o Statement of Financial Transactions (SFT) & Miscellaneous Provisions • Part B – International Taxation o Transfer Pricing & Related Provisions o Residential Status & Scope of Total Income o Non-Resident Taxation o Double Taxation Relief o Advance Rulings o Equalisation Levy o Overview of Model Tax Conventions o Application and Interpretation of Tax Treaties o Fundamentals of BEPS • Part C – Suggested Answers (Amended as Applicable for A.Y. 2022-23) o December 2021 Suggested Answers – Old Syllabus o December 2021 Suggested Answers – New Syllabus
Author: Rahul Agarwal
Publisher: Taxmann Publications Private Limited
ISBN: 935622157X
Category : Education
Languages : en
Pages : 19
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Book Description
This book is a one-stop solution to conquer the vast subject of Direct Taxation easily. The objective behind this book is to minimize the need to consult multiple voluminous books while revising the day before the exam. This book aims at providing all concepts in a simple language, with proper linking and a smart sequential approach. It also explains the provision of the law without resorting to paraphrasing sections or legal jargons. The Present Publication is the 4th Edition & updated till 30th April 2022 for CA-Final | New Syllabus | Nov 2022 exams. This book is authored by CA V. Rahul Agarwal, with the following noteworthy features: • Strictly as per the New Syllabus of ICAI • [Pictorial Presentation/Charts with Handwritten Fonts] are used in the book for easy understanding of theoretical concepts • [Multi-Colour Coded Book] which follows the below structure: o Blue – Heading o Black – Main Content o Red – Summarised version of the main content o Green – Amendments applicable for the examination o Yellow Highlights – Key adjustments to be highly cautious of 'The Accident-Prone Zones' o Blue Boxes – Significant selected Case Laws provided by ICAI o Green Boxes – Authors' notes for better understanding and clarity • [Proper Linking & Smart Sequential Approach] has been followed throughout the book so that it can act as reference material the day before the exam. The contents of the book are as follows: • Part A – Direct Taxation o Basics of Income Tax o Rates of Tax o Special Tax Regime o Taxation of Agriculture Income o Income from Salary o Income from House Property o Profits and Gains of Business or Profession o Income Computation & Disclosure Standards o Capital Gains o Taxation of Business Re-Organisations o Taxation of Transactions with Owners o Income from Other Sources o Taxation of Dividends & Income from Units o Bonus Stripping & Bond Washing Transactions o Assessment of Firms & LLP o Assessment of AOP & BOI o Assessment of Non-Profit Organization o Tax on Accreted Income of NPO [Exit Tax] o Assessment of Business Trust o Assessment of Securitisation Trust o Assessment of Alternative Investment Fund o Assessment of Political Party & Electoral Trust o Assessment of Other Persons o Taxation of Unexplained Income o Clubbing of Income o Set-Off and Carry Forward of Losses o Income which do not form part of Total Income o Expenditure in Relation to Exempt Income [Section 14A] o Chapter VI-A Deduction o Tax Holiday for SEZ [Section 10AA] o Minimum Alternate Tax [Section 115JB] o Alternate Minimum Tax [Section 115JC] o TDS & TCS o Payment of Taxes o Return Filing & Related Provisions o Assessment Procedure o Appeals & Revisions o Dispute Resolution o Tax Planning, Avoidance & Evasion o Penalties, Offence & Prosecution o Modes of Loan, Deposit, Advance & Transactions o Liability in Special Cases o Tonnage Tax o Statement of Financial Transactions (SFT) o Miscellaneous Provisions • Part B – International Taxation o Transfer Pricing & Related Provisions o Residential Status & Scope of Total Income o Non-Resident Taxation o Special Provisions for Non-Resident Indian (NRI) o Taxation of Foreign Currency Bonds & GDR o Double Taxation Relief o Advance Rulings o Equalisation Levy o Overview of Model Tax Conventions o Application and Interpretation of Tax Treaties o Fundamentals of BEPS • Part C – November 2022 Additions o Amendments for Nov. 2022 Examination
Author: Mr.Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 9781557755872
Category : Business & Economics
Languages : en
Pages : 534
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Book Description
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN: 9389111196
Category : Business & Economics
Languages : en
Pages : 383
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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: Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN: 9351735222
Category : Business & Economics
Languages : en
Pages : 666
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Book Description
61st Edition of the Book is ‘THE BEST’ 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. A unique feature of the revised edition is that Section-wise Index has been incorporated. Most update and authentic book on Income Tax for the Assessment Year 2020-21. Legal position as amended up to June 2020 is given in the book.
