Income Tax Law & Accounts A.Y 2022-23 For Semester V of Calicut University 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 : 392
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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 and the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2021, 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 : 392
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 and the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2021, 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 : 389
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Book Description
About the Book Largest Selling Book since 1964 and over the last 59 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 2023-24. Further, the amendments made by the Finance Act, 2022 and the Finance Act, 2023, applicable for the Assessment Year 2023-24, 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. 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 59 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price. 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: 9389111196
Category : Business & Economics
Languages : en
Pages : 384
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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: 9351730603
Category : Business & Economics
Languages : en
Pages : 783
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Book Description
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 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. 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:
Category : Business & Economics
Languages : en
Pages : 771
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Book Description
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. 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. 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. 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: 935173434X
Category : Business & Economics
Languages : en
Pages : 645
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Book Description
61st Edition of Income Tax Law & Practice Assessment Year 2020-21 Book 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.
Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 303
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Book Description
Unique Features of the book √ Recommended book in the syllabus by the university √ The whole syllabus prescribed by the university has been divided into 11 chapters and separate chapters have been given in the book on the following topics : • Agricultural Income • Residence and Tax Liability (Basis of Charge) • Income from Salaries (Retirement) • Determination of Income of Certain Business or Profession on a Presumptive Basis • Depreciation and Investment Allowance • Capital and Revenue √ Latest examination question paper is totally based on our book √ Cheapest book in the market despite above features 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 and the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2021, 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 : 540
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 workon 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 : 819
Get Book Here
Book Description
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. 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. 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. 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:
Category : Business & Economics
Languages : en
Pages : 829
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Book Description
Salient Features of the Finance Act, 2023 A. Providing Tax Relief Under New Personal Tax Regime • New Tax Regime is Default Regime. • New Tax Rates under New Regime. • Section 87A Rebate till ` 7 lakh under New Regime. • Standard Deduction of ` 50,000 available under New Regime. • Surcharge for HNIs reduced to 25% from 37%. • Leave Encashment increased to ` 25 lakh. B. Socio-Economic Welfare Measures • Promoting timely payments to Micro and Small Enterprises. • Increasing threshold limit for Co-operatives to withdraw cash without TDS. • Penalty for cash loan/transactions against primary co-operatives. • Relief to start-ups in carrying forward and setting off of losses. • Extension of date of incorporation for eligible start up for exemption. • Conversion of Gold to Electronic Gold Receipt and vice versa. • 15 per cent concessional tax to promote new manufacturing co-operative society. C. Ease of Compliance • Increasing threshold limits for presumpting taxation schemes. D. Widening and Deepening of Tax Base and Anti Avoidance • TDS and Taxability on Net Winnings from Online Games. • Increasing rate of TCS of certain remittances. • Limiting the roll over benefit claimed under section 54 and section 54F. • Preventing permanent deferral of taxes through undervaluation of inventory. • Rationalisation of exempt income under life insurance policies. • Alignment of provisions of section 45(5A) with the TDS provisions of section 194-IC. • Prevention of double deduction claimed on interest on borrowed capital for acquiring, renewing or reconstructing a property. • Defining the cost of acquisition in case of certain assets for computing capital gains. E. Improving Compliance and Tax Administration • Introduction of the authority of Joint Commissioner (Appeals). • Rationalisation of Appeals to the Appellate Tribunal. • Assistance to authorised officer during search and seizure. • Rationalisation of the provisions of the Prohibition of Benami Property Transaction Act, 1988 (the PBPT Act). • Alignment of timeline provisions under section 153 of the Act. • Provisions relating to re-assessment proceedings. F. Rationalisation • Facilitating TDS credit for income already disclosed in the return of income of past year. • Clarification regarding advance tax while filing Updated Return. • Bringing the non-resident investors within the ambit of section 56(2)(viib) to eliminate the possibility of tax avoidance. • Providing clarity on benefits and perquisites in cash. • Rationalisation of the provisions of Charitable Trust and Institutions. • Set-off and withholding of refunds in certain cases.
