NISM X Taxmann's Taxation in Securities Markets – Guide for Income-tax & GST implications of 30+ securities market transactions relevant to traders, investors, and various market intermediaries
NISM X Taxmann's Taxation in Securities Markets – Guide for Income-tax & GST implications of 30+ securities market transactions relevant to traders, investors, and various market intermediaries

Author: NISM (An Educational Initiative of SEBI)

Publisher: Taxmann Publications Private Limited

Published: 2023-08-01

Total Pages: 21

ISBN-13: 9357785736

DOWNLOAD EBOOK

This book provides complete information about the Income-tax & GST implications of the securities market transactions covering 30+ securities. This book is divided into three sections, covering provisions applicable to traders, & investors: • Introduction to Securities Markets and Securities • Provisions in Respect of Investors • Provisions in Respect of Traders This book will also benefit all those who want to learn about the taxation concepts and aspects relating to the products and intermediaries of the Securities Markets. The Present Publication is the August 2023 workbook version, authored & published exclusively by Taxmann for NISM Certification Examination XX [Taxation in Securities Markets], with the following noteworthy features: • [Know the Basics] of the Indian Securities Market-Structure, Participants, Products and Features • [Know the Basic Concepts] in Taxation, Capital Gains, Sources of Income, etc. • [Understand the Taxation of Products] available in the market viz., Equity, Debt, ESOPs, Exchange Traded Funds, Alternate Investment Funds, Real Estate Investment Trusts, Infrastructure Investment Trust and Derivative products • Taxation in the hands of the Intermediaries, Foreign Portfolio Investors, IFSC Units etc. The contents of the book are as follows: • Introduction to Securities Markets and Securities o Concepts in Taxation o Capital Gains o Income from other Sources • Provisions in Respect of Investors o Taxation of Debt Products o Taxation of Equity Products o Taxation of other Products • Provisions in Respect of Traders o Business Income o Taxation in the hands of the Intermediaries o Taxation – In the hands of the Foreign Portfolio Investor (FPIs) o Tax Implications of IFSC o Tax Provisions for Special Cases o Indirect Taxes in Securities Markets • Annexures o Maintenance of Accounts o Due Date for Filing of Income-tax Return o Penalty for Non-Compliance o Summarized Tax Table – Product-wise o Tax Rates for Assessment Year 2024-25 o Deductions under Income-tax Act o Exemptions under Income-tax Act o Tax on Transfer of Securities o Cost Inflation Index

Capital Gains, Minimal Taxes
Capital Gains, Minimal Taxes

Author: Kaye A. Thomas

Publisher: Fairmark Press Inc.

Published: 2004

Total Pages: 322

ISBN-13: 0967498112

DOWNLOAD EBOOK

A complete, authoritative guide to taxation of stocks, mutual funds and market-traded stock options.

Taxmann's Analysis | Amended Mutual Fund Norms – Strengthening Transparency, Governance, and Investor Protection in MF Industry
Taxmann's Analysis | Amended Mutual Fund Norms – Strengthening Transparency, Governance, and Investor Protection in MF Industry

Author: Taxmann

Publisher: Taxmann Publications Private Limited

Published: 2023-06-30

Total Pages: 15

ISBN-13:

DOWNLOAD EBOOK

The Securities and Exchange Board of India (SEBI) plays a crucial role in regulating and supervising the securities market in the country. SEBI frequently introduces amendments to its regulations in its continuous efforts to enhance transparency, protect investors' interests, and promote the healthy functioning of the mutual fund industry. The SEBI vide. Notification No. SEBI/LAD-NRO/GN/2023/134, dated June 26, 2023, has introduced amendments to the SEBI (Mutual Funds) Regulations, 1996. The key amendment includes: ‣ Introduction of new definitions of 'Liquid Net Worth' and 'Net Asset Value' ‣ Introduction of new meeting requirement for the BODs of trustee companies and asset management companies, including their committees; ‣ Revised Eligibility Criteria for Sponsors; redefines the meaning of 'soundtrack record' etc. This article analyses the key amendments issued by SEBI and examines their potential impact on the market.

Taxation Of Shares & Securities With Securities Transaction Tax
Taxation Of Shares & Securities With Securities Transaction Tax

Author: Samir S. Mogul

Publisher: Taxmann Publications Pvt Ltd

Published: 2004-09-01

Total Pages: 400

ISBN-13: 9788174966049

DOWNLOAD EBOOK

Explore the World of Planning Tax on Financial Securities like shares, units of mutual funds, bonds, debentures, derivatives among others from the viewpoint of investors and tradersWith Securities Transaction Tax" Law relating to taxation of income from Shares/Securities under the head Capital gains , Profits and gains of business or profession and Income from other sources under the provisions of Income-tax Act, 1961 as amended by the Finance (No. 2) Act, 2004 in the backdrop of the latest case laws, notifications and circulars." The implications of the newly introduced Securities Transaction Tax on financial securities." Practical case studies, including those from the real world, for better understanding and application." How one can plan taxes so as to take advantage of the exemptions and deductions that are available in the Act." How one can maximise the real (after inflation) return on investment after taxes.

Income Tax Law & Accounts A.Y 2020-21
Income Tax Law & Accounts A.Y 2020-21

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

Publisher: Sahitya Bhawan Publications

Published: 2020-07-01

Total Pages: 384

ISBN-13: 9389111196

DOWNLOAD EBOOK

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.

Fundamentals of Environmental Studies
Fundamentals of Environmental Studies

Author: Mahua Basu

Publisher: Cambridge University Press

Published: 2017-11-08

Total Pages: 466

ISBN-13: 1316870510

DOWNLOAD EBOOK

Fundamentals of Environmental Studies is taught as a compulsory paper to first-year undergraduate students across major technical universities in India. This book introduces the fundamental principles and concepts of environmental science, ecology and related interdisciplinary subjects, such as policy, law, pollution control, economics and natural resource management. It covers a wide range of topics and issues including biodiversity, global warming, acid rain, ozone layer depletion, nuclear accidents, nuclear holocaust, disaster management, manipulation of various natural resources including water, land, forests, food and mineral resources, and the problems associated with natural resource management. It also analyzes different types of ecosystems, biochemical cycles and laws of thermodynamics and provides easy-to-understand examples. In addition, the book offers separate chapters on various types of environmental pollution and waste management, including waste water treatment, solid waste management and green management.

Corporate Tax Planning & Management A.Y 2020-21 & 2021-22
Corporate Tax Planning & Management A.Y 2020-21 & 2021-22

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

Publisher: Sahitya Bhawan Publications

Published: 2020-07-01

Total Pages: 358

ISBN-13: 9351730786

DOWNLOAD EBOOK

The present edition of the book has been thoroughly revised and enlarged. Salient Features of the Book: The legal position as amended up to June 2020 is given. The law stated in the book is on the basis of the Income Tax Act, 1961 and the Income Tax Rules, 1962 as amended up to date, besides the Finance Act, 2020 and Circulars and Notifications issued by Central Board of Direct Taxes up to June 2020. 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 Corporate Tax Law. The book is useful for the students of all professional examinations like M.B.A., C.A., C.S., ICWA, and M.Com. and the persons who are interested in Tax Planning.