Direct tax including tax planning and management: assessment year 2022-23
- 43
- Agra Sahitya Bhawan Publications 2022
- xvi,982p. PB 26x20cm.
The present 43rd 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); Salient Features of the Direct Tax including Tax Planning & Management Book: 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. User-friendly examination-oriented style facilitating easy comprehension of each topic. A unique feature of the revised edition is that Section-wise Index has been incorporated. The language of the book is simple and lucid. 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. All important case laws and circulars/notifications reported upto June 2022 have been incorporated. More than 500 solved illustrations have been given in various chapters from the questions set for examinations conducted by the various Universities, All important aspects of Tax Planning and Management for the Assessment Years 2022-23 and 2023-24 have been included in the book. Direct Tax including Tax Planning & Management Book Contents Significant Direct Tax Amendments Section-wise Index Introduction and Important Definitions Residence and Tax Liability (Basis of Charge) Exemptions from Tax (Non-Taxable Income) Income from Salaries Income from Salaries (Retirement) Income from House Property Profits and Gains of Business or Profession 7A. Determination of Income of Certain Business or Profession on A Presumptive Basis Depreciation and Investment Allowance Capital Gains Income from Other Sources Clubbing of Incomes and Aggregation of Incomes or Deemed Incomes Set-off and Carry-Forward of Losses Deductions to be Made in Computing Total Income While Computing Total Income Agricultural Income Rebate and Relief of Tax Computation of Total Income of Individuals Computation of Tax of Individuals Assessment of Hindu Undivided Families Assessment of Partnership Firms and Association of Persons Assessment of Companies Assessment of Co-Operative Societies Assessment of Trusts Income Tax Authorities and their Powers Procedure for Assessment (Including Faceless Assessment Scheme) Deduction and Collection of Tax at Source Advance Payment of Tax Recovery and Refund of Tax Appeals and Revision Penalties Offenses, and Prosecutions Capital and Revenue Assessment of Non-Residents in India Assessment of Insurance Business Assessment of Discontinued Business Double Taxation Relief Liability in Special Cases Interim Board of Settlement (In Place of Income Tax Settlement Commission), Board for Advance Ruling (BAR), [In Place of Authority for Advance Ruling (AAR)] Mode of Acceptance or Repayment of Certain Deposits Survey, Search, and Seizure Equalisation Levy (Also known as ‘Google Tax’) Tax Planning and Management Tax Planning Concepts Tax Planning for Individuals Tax Planning for New Business Tax Planning and Financial Management Decisions Tax Planning and Managerial Decisions Special Tax Provisions Amalgamation and Demerger Tax Planning in Respect of Managerial Remuneration Tax Planning in Respect of Foreign Income General Anti-avoidance Rules (GAAR) Annexures: Appendix (Seventh Schedule, Eighth Schedule, Thirteenth Schedule, and Fourteenth schedule) Rates of Depreciation