Fundamentals of Income Tax A.Y 2020-21

Fundamentals of Income Tax A.Y 2020-21

Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal

Publisher: Sahitya Bhawan Publications

Published: 2020-07-01

Total Pages: 548

ISBN-13: 9351730301

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The present edition of the Fundamentals of Income Tax book has been published strictly according to the new syllabus of Semester V of First Degree Programme in Commerce under Choice Based Credit and Semester System (CBCS) of Kerala University. Salient Features: The Income Tax Act, 1961 as amended up-to-date. The Income Tax Rules, 1962 (as amended up-to-date). The Finance Acts, 2019 and 2020, and The Taxation Laws (Amendment) Act, 2019 as applicable to Assessment Year 2020-21. Circulars and Notifications issued by Central Board of Direct Taxes up-to June 2020. Provisions of the Taxation and other Laws (Relaxation of Certain Provisions Ordinance, 2020 dated 31.03.2020 have been incorporated in the book. Latest case laws on the subject. The salient features of the Fundamentals of Income Tax A.Y 2020-21 Book are: The language of the book is simple. Tables and charts are given wherever considered desirable from the students’ point of view. Several new numerical questions (both solved and unsolved) have been added in almost all the chapters. A small type of illustrations and examples have been given for ticklish points of the law so as to make them easy and self-explanatory for students to understand such points. Summary (or Review at a glance) is given at the end of each Chapter. Following new chapters have been included in the book as per new syllabus: Computation of Tax Liability of Individuals Rebate and Relief of Tax Securities Transaction Tax


Fundamentals of Income Tax A.Y 2022-23

Fundamentals of Income Tax A.Y 2022-23

Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal

Publisher: Sahitya Bhawan Publications

Published: 2022-01-06

Total Pages: 544

ISBN-13:

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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.


Taxation Law & Accounts-II A.Y 2020-21

Taxation Law & Accounts-II A.Y 2020-21

Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal

Publisher: Sahitya Bhawan Publications

Published: 2020-07-01

Total Pages: 278

ISBN-13: 9351730336

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About the Taxation Law & Accounts-II A.Y 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. A chapter on Goods and Service Tax (G.S.T.) has been included.


Problems and Solutions in Income Tax (including Short Questions)

Problems and Solutions in Income Tax (including Short Questions)

Author: Dr. H. C. Mehrotra, Dr. S. P. Goyal

Publisher: Sahitya Bhawan Publications

Published: 2020-07-01

Total Pages: 516

ISBN-13: 9383866500

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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.


Income Tax Law & Accounts by Dr. R. K. Jain (25th Edition A.Y. 2020-21)

Income Tax Law & Accounts by Dr. R. K. Jain (25th Edition A.Y. 2020-21)

Author: Dr. R. K. Jain

Publisher: SBPD Publications

Published: 2020-08-21

Total Pages: 694

ISBN-13:

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1. Income Tax–An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax, 26. Assessment of Hindu undivided Family and Computation of Tax Liability, 27. Assessment of firm and Association of Persons and Computation of Tax Liability. Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, Rebate and Relief in Tax


Direct Taxes Law & Practice by Dr. R. K. Jain (25th Edition A.Y. 2020-21)

Direct Taxes Law & Practice by Dr. R. K. Jain (25th Edition A.Y. 2020-21)

Author: Dr. R. K. Jain

Publisher: SBPD Publications

Published: 2020-08-21

Total Pages: 704

ISBN-13: 8194187079

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1. Income Tax–An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax, 26. Assessment of Hindu undivided Family and Computation of Tax Liability, 27. Assessment of firm and Association of Persons and Computation of Tax Liability. · Rebate and Relief in Tax · Supreme Court Leading Cases · Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, · Examination Paper


Compiler on INCOME TAX

Compiler on INCOME TAX

Author: Rajasekaran K

Publisher: The Write Publishing

Published:

Total Pages: 180

ISBN-13: 8194800021

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This book is for CC-CMA INTERMEDIATE / CS EXECUTIVE. Also useful for UG?PG courses in commerce of various universities. Assesment years 2021-22 and 2022-23 - Updated with amendments upto October 2021


Fundamentals of Income Tax Problems & solutions

Fundamentals of Income Tax Problems & solutions

Author: Dr. Preeti Rani Mittal

Publisher: Sultan Chand & Sons

Published: 2021-12-16

Total Pages: 18

ISBN-13: 8195407110

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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.


Tax Law Design and Drafting, Volume 1

Tax Law Design and Drafting, Volume 1

Author: Mr.Victor Thuronyi

Publisher: International Monetary Fund

Published: 1996-08-23

Total Pages: 534

ISBN-13: 9781557755872

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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.