Income tax including tax planning and management assessment year 2021-22 (Record no. 216215)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 08811nam a22002657a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20230227102538.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 210902b ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789383866489 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | AL |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | Eng |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Edition number | 23 |
| Classification number | 657.46 |
| Item number | MEHI |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | MEHROTRA ( H C); GOYAL (S P) |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 73354 |
| 245 ## - TITLE STATEMENT | |
| Title | Income tax including tax planning and management assessment year 2021-22 |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 42 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Agra |
| Name of publisher, distributor, etc. | Sahithya Bhawan Publications |
| Date of publication, distribution, etc. | 2021 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xii+xii, 945 |
| Other physical details | PB |
| Dimensions | 20x26 cm. |
| 365 ## - TRADE PRICE | |
| Source of price type code | 2001 |
| Price amount | 560 |
| Currency code | ₹ |
| Unit of pricing | 700 |
| Price note | 20% Disc |
| Price effective from | 31-08-2021 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The 42nd edition of the book has been thoroughly revised in the light of the amendments made by The Income Tax Act, 1961; The Income Tax Rules, 1962, (as amended up-to-date);<br/><br/>Salient Features of the Income Tax including Tax Planning & Management Book:<br/><br/>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.<br/>Features of the New tax payer-friendly e-filing Portal launched by the Income Tax Department on 7th June 2021 have been included in the chapter Procedure For Assessment.<br/>The language of the book is simple and lucid.<br/>Small illustrations and examples are given for ticklish law points so as to make them easy and self-explanatory for students to understand the subject.<br/>All important case laws and circulars/notifications reported up to June 2021 have been incorporated.<br/>More than 500 solved illustrations have been given in various chapters from the questions set for examinations conducted by the various Universities,<br/>All important aspects of Tax Planning and Management for the Assessment Years 2021-22 and 2022-23 have been included in the book.<br/>Income Tax including Tax Planning & Management Book Contents<br/><br/>Income Tax including Tax Planning & Management Book Contents<br/>• Significant Direct Tax Amendments<br/>• Section-wise Index<br/>1. Introduction and Important Definitions<br/>2. Residence and Tax Liability (Basis of Charge)<br/>3. Exemptions from Tax (Non-Taxable Income)<br/>4. Income from Salaries<br/>5. Income from Salaries (Retirement)<br/>6. Income from House Property<br/>7. Profits and Gains of Business or Profession <br/>7A. Determination of Income of Certain Business or Profession on A Presumptive Basis<br/>8. Depreciation and Investment Allowance<br/>9. Capital Gains <br/>10. Income from Other Sources<br/>11. Clubbing of Incomes and Aggregation of Incomes or Deemed Incomes<br/>12. Set-off and Carry-Forward of Losses<br/>13. Deductions to be Made in Computing Total Income<br/>14. Agricultural Income<br/>15. Rebate and Relief of Tax<br/>16. Computation of Total Income of Individuals<br/>17. Computation of Tax of Individuals<br/>18. Assessment of Hindu Undivided Families<br/>19. Assessment of Partnership Firms and Association of Persons<br/>20. Assessment of Companies<br/>21. Assessment of Co-Operative Societies<br/>22. Assessment of Trusts<br/>23. Income Tax Authorities and their Powers<br/>24. Procedure for Assessment (Including Income Tax E-Assessment Scheme, 2019)<br/>25. Deduction and Collection of Tax at Source<br/>26. Advance Payment of Tax<br/>27. Recovery and Refund of Tax<br/>28. Appeals and Revision<br/>29. Penalties, Offenses, and Prosecutions<br/>30. Capital and Revenue<br/>31. Assessment of Non-Residents in India<br/>32. Assessment of Insurance Business<br/>33. Assessment of Discontinued Business<br/>34. Double Taxation Relief<br/>35. Liability in Special Cases<br/>36. Interim Board of Settlement (In Place of Income Tax Settlement Commission), Board for Advance Ruling (BAR), [In Place of Authority for Advance Ruling (AAR)]<br/>37. Mode of Acceptance or Repayment of Certain Deposits<br/>38. Survey, Search, and Seizure<br/>39. General Anti-avoidance Rules (GAAR)<br/>40. Equalisation Levy (Also known as ‘Google Tax’)<br/><br/>Tax Planning and Management<br/>1. Tax Planning Concepts<br/>2. Tax Planning for Individuals<br/>3. Tax Planning for New Business<br/>4. Tax Planning and Financial Management Decisions<br/>5. Tax Planning and Managerial Decisions<br/>6. Special Tax Provisions<br/>7. Amalgamation and Demerger<br/>8. Tax Planning in Respect of Managerial Remuneration<br/>9. Tax Planning in Respect of Foreign Income<br/><br/>Annexures:<br/><br/>Appendix (Seventh Schedule, Eighth Schedule, Thirteenth Schedule, and Fourteenth schedule)<br/>Rates of Depreciation |
| Uniform Resource Identifier | <a href="https://sahityabhawanpublications.com/product/income-tax-management-planning/">https://sahityabhawanpublications.com/product/income-tax-management-planning/</a> |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | The 42nd edition of the book has been thoroughly revised in the light of the amendments made by The Income Tax Act, 1961; The Income Tax Rules, 1962, (as amended up-to-date);<br/><br/>Salient Features of the Income Tax including Tax Planning & Management Book:<br/><br/>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.<br/>Features of the New tax payer-friendly e-filing Portal launched by the Income Tax Department on 7th June 2021 have been included in the chapter Procedure For Assessment.<br/>The language of the book is simple and lucid.<br/>Small illustrations and examples are given for ticklish law points so as to make them easy and self-explanatory for students to understand the subject.<br/>All important case laws and circulars/notifications reported up to June 2021 have been incorporated.<br/>More than 500 solved illustrations have been given in various chapters from the questions set for examinations conducted by the various Universities,<br/>All important aspects of Tax Planning and Management for the Assessment Years 2021-22 and 2022-23 have been included in the book.<br/>Income Tax including Tax Planning & Management Book Contents<br/><br/>Income Tax including Tax Planning & Management Book Contents<br/>• Significant Direct Tax Amendments<br/>• Section-wise Index<br/>1. Introduction and Important Definitions<br/>2. Residence and Tax Liability (Basis of Charge)<br/>3. Exemptions from Tax (Non-Taxable Income)<br/>4. Income from Salaries<br/>5. Income from Salaries (Retirement)<br/>6. Income from House Property<br/>7. Profits and Gains of Business or Profession <br/>7A. Determination of Income of Certain Business or Profession on A Presumptive Basis<br/>8. Depreciation and Investment Allowance<br/>9. Capital Gains <br/>10. Income from Other Sources<br/>11. Clubbing of Incomes and Aggregation of Incomes or Deemed Incomes<br/>12. Set-off and Carry-Forward of Losses<br/>13. Deductions to be Made in Computing Total Income<br/>14. Agricultural Income<br/>15. Rebate and Relief of Tax<br/>16. Computation of Total Income of Individuals<br/>17. Computation of Tax of Individuals<br/>18. Assessment of Hindu Undivided Families<br/>19. Assessment of Partnership Firms and Association of Persons<br/>20. Assessment of Companies<br/>21. Assessment of Co-Operative Societies<br/>22. Assessment of Trusts<br/>23. Income Tax Authorities and their Powers<br/>24. Procedure for Assessment (Including Income Tax E-Assessment Scheme, 2019)<br/>25. Deduction and Collection of Tax at Source<br/>26. Advance Payment of Tax<br/>27. Recovery and Refund of Tax<br/>28. Appeals and Revision<br/>29. Penalties, Offenses, and Prosecutions<br/>30. Capital and Revenue<br/>31. Assessment of Non-Residents in India<br/>32. Assessment of Insurance Business<br/>33. Assessment of Discontinued Business<br/>34. Double Taxation Relief<br/>35. Liability in Special Cases<br/>36. Interim Board of Settlement (In Place of Income Tax Settlement Commission), Board for Advance Ruling (BAR), [In Place of Authority for Advance Ruling (AAR)]<br/>37. Mode of Acceptance or Repayment of Certain Deposits<br/>38. Survey, Search, and Seizure<br/>39. General Anti-avoidance Rules (GAAR)<br/>40. Equalisation Levy (Also known as ‘Google Tax’)<br/><br/>Tax Planning and Management<br/>1. Tax Planning Concepts<br/>2. Tax Planning for Individuals<br/>3. Tax Planning for New Business<br/>4. Tax Planning and Financial Management Decisions<br/>5. Tax Planning and Managerial Decisions<br/>6. Special Tax Provisions<br/>7. Amalgamation and Demerger<br/>8. Tax Planning in Respect of Managerial Remuneration<br/>9. Tax Planning in Respect of Foreign Income<br/><br/>Annexures:<br/><br/>Appendix (Seventh Schedule, Eighth Schedule, Thirteenth Schedule, and Fourteenth schedule)<br/>Rates of Depreciation |
| Source | https://sahityabhawanpublications.com/product/income-tax-management-planning/ |
| 600 ## - SUBJECT ADDED ENTRY--PERSONAL NAME | |
| Source of heading or term | GOYAL (S P) |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Source of heading or term | Commerce |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Income Tax |
| 9 (RLIN) | 73353 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | GOYAL (S. P.) |
| 9 (RLIN) | 2 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Book |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Date acquired | Source of acquisition | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Date last checked out | Cost, replacement price | Koha item type | Price effective from | Total Renewals |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Commerce | St Aloysius Library | St Aloysius Library | 09/01/2021 | Biblios Book Point | 560.00 | 1 | 657.46 MEHI | 074933 | 07/25/2022 | 09/03/2021 | 700.00 | Book | ||||||
| Dewey Decimal Classification | Commerce | St Aloysius Library | St Aloysius Library | 09/01/2021 | Biblios Book Point | 560.00 | 2 | 657.46 MEHI | 074934 | 08/22/2022 | 04/22/2022 | 700.00 | Book | ||||||
| Dewey Decimal Classification | Commerce | St Aloysius Library | St Aloysius Library | 09/01/2021 | Biblios Book Point | 560.00 | 2 | 657.46 MEHI | 074935 | 08/12/2022 | 08/12/2022 | 700.00 | Book | 09/02/2021 | |||||
| Dewey Decimal Classification | Commerce | St Aloysius Library | St Aloysius Library | 09/01/2021 | Biblios Book Point | 560.00 | 2 | 657.46 MEHI | 074936 | 07/28/2022 | 07/23/2022 | 700.00 | Book | ||||||
| Dewey Decimal Classification | Commerce | St Aloysius Library | St Aloysius Library | 09/01/2021 | Biblios Book Point | 560.00 | 1 | 657.46 MEHI | 074937 | 07/06/2022 | 09/07/2021 | 700.00 | Book | ||||||
| Dewey Decimal Classification | Commerce | St Aloysius Library | St Aloysius Library | 09/01/2021 | Biblios Book Point | 560.00 | 4 | 657.46 MEHI | 074938 | 12/12/2022 | 12/09/2022 | 700.00 | Book | ||||||
| Dewey Decimal Classification | Commerce | St Aloysius Library | St Aloysius Library | 09/28/2021 | Biblios Book Point | 560.00 | 4 | 657.46 MEHI | 074958 | 12/02/2022 | 08/16/2022 | 700.00 | Book | 09/27/2021 | |||||
| Dewey Decimal Classification | Commerce | St Aloysius Library | St Aloysius Library | 09/27/2021 | Biblios Book Point | 560.00 | 4 | 657.46 MEHI | 074959 | 07/26/2022 | 12/13/2021 | 700.00 | Book | ||||||
| Dewey Decimal Classification | Commerce | St Aloysius Library | St Aloysius Library | 09/28/2021 | Biblios Book Point | 560.00 | 4 | 657.46 MEHI | 074960 | 07/04/2022 | 03/08/2022 | 700.00 | Book | 09/27/2021 | 1 | ||||
| Dewey Decimal Classification | Commerce | St Aloysius Library | St Aloysius Library | 09/27/2021 | Biblios Book Point | 560.00 | 2 | 657.46 MEHI | 074961 | 07/21/2023 | 11/11/2021 | 700.00 | Book | 09/27/2021 | |||||
| Dewey Decimal Classification | Commerce | St Aloysius Library | St Aloysius Library | 09/27/2021 | Biblios Book Point | 560.00 | 3 | 657.46 MEHI | 074962 | 10/22/2022 | 09/30/2022 | 700.00 | Book | 09/27/2021 | 1 |
