Extension In Due Dates And Tax Exemption For Compensation Cbdt Analysis By Taxmann S Editorial Board
Extension In Due Dates And Tax Exemption For Compensation Cbdt Analysis By Taxmann S Editorial Board Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Extension In Due Dates And Tax Exemption For Compensation Cbdt Analysis By Taxmann S Editorial Board book. This book definitely worth reading, it is an incredibly well-written.
Extension in due-dates and tax exemption for compensation: CBDT | Analysis by Taxmann's Editorial Board by Taxmann Pdf
The CBDT has recently extended the due dates for certain compliances and has also announced to provide tax exemption for the expenditure incurred by the taxpayers on COVID-19 treatment. The impact of new Notifications and Circular on various time barring dates and certain compliance of Income-tax Act are discussed in this article.
FAQs on Tax Audit under Section 44AB for AY 2020-21 by Taxmann Pdf
A complete guide to understand the tax audit under Section 44AB. This book provides guidance on all recent issues and it is updated till 30-09-2020. Key questions covered in this book are as under: 1. Impact and treatment of amendments made by the Finance Act, 2020 2. Computation of sale, turnover or gross receipts for different class of assessees 3. Determination of impact of ICDS on profit of the assessee 4. Reporting requirements in case of a start up 5. Complete analysis of all the complicated clauses incorporated in a tax audit report
Taxmann’s Ind AS Ready Reckoner – Updated & Amended Reference Manual with Practical & Lucid Explanations, Illustrations, Process Flow Charts & FAQs, to Decode Complex Ind AS for Professionals by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala Pdf
Ind AS Ready Reckoner is a simple & practical workbook on Ind AS [as amended by the Companies (Indian Accounting Standards) Amendment Rules 2021] to guide the members in practice/employment in their day-to-day works. This book will help the professionals cope with various developments in the accounting standards’ area, which has become complex after Ind AS has started aligning with its global counterpart. The Present Publication is the Latest Edition, authored by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala, amended up to July 2021, with the following noteworthy features: · [Most Updated & Amended] This book incorporates the latest amendments under Companies (Indian Accounting Standards) (Amendment) Rules, 2021 · [Practical & Lucid Explanations/Illustrations/Process Flow Charts] are provided in this book for members in practice/employment, to act as a one-stop reference manual on complex matters, without diluting the content of Standards · [Definitions & Applications Guidance with Basis of Conclusion] are incorporated in critical chapters and wherever it is necessary to understand the reasoning · [FAQs & Illustrative Examples] This book also incorporates FAQs of educational material issued by the ICAI and illustrative examples issued by the IASB · [Ind AS vs AS & Ind AS vs IFRS] Covers the differences between Ind AS & AS as well as Ind AS & IFRS, at the end of every standard The detailed contents of the book are as follows: · Ind AS 1 – Presentation of Financial Statements · Ind AS 2 – Inventories · Ind AS 7 – Statement of Cash Flow · Ind AS 8 – Accounting Policies, Changes in Accounting Estimates and Errors · Ind AS 10 – Events after the Reporting Period · Ind AS 12 – Income Taxes · Ind AS 16 – Property, Plant and Equipment (PPE) · Ind AS 19 – Employee Benefits · Ind AS 20 – Accounting for Government Grants · Ind AS 21 – The Effects of Changes in Foreign Exchange Rates · Ind AS 23 – Borrowing Costs · Ind AS 24 – Related Party Disclosures · Ind AS 27 – Separate Financial Statements · Ind AS 28 – Investment in Associates and Joint Ventures · Ind AS 33 – Earnings Per Share (EPS) · Ind AS 34 – Interim Financial Reporting (IFR) · Ind AS 36 – Impairment of Assets · Ind AS 37 – Provisions, Contingent Liabilities and Contingent Assets · Ind AS 28 – Intangible Assets · Ind AS 40 – Investment Property · Ind AS 41 – Agriculture · Ind AS 101 – First-time Adoption of Indian Accounting Standards · Ind AS 102 – Share-Based Payments · Ind AS 103 – Business Combinations · Ind AS 104 – Insurance Contracts · Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations · Ind AS 106 – Exploration for and Evaluation of Mineral Resources · Ind AS 108 – Operating Segments · Ind AS 109, 32 & 107 – Financial Instruments · Ind AS 110 – Consolidated Financial Statements · Ind AS 111 – Joint Arrangements · Ind AS 112 – Disclosure of Interest in Other Entities · Ind AS 113 – Fair Value Measurement · Ind AS 114 – Regulatory Deferral Accounts · Ind AS 115 – Revenue from Contracts with Customers · Ind AS 116 – Leases
This book covers all major topics in international tax law, ranging from permanent establishments and capital gains to the taxation of royalties and technical services, transfer pricing, and General Anti-Avoidance Legislation. It also highlights the Indian “story” of status vs. contract by examining four areas of controversy: permanent establishments, FTS (Fees for Technical Services) & Royalty, capital gains, and transfer pricing. The book approaches the subject of international taxation from two opposing yet related perspectives. One is the tax planning perspective, which involves contracts entered into by individuals and companies; the other is that of state regulation through increasingly complex legislation. The area of permanent establishments demonstrates the dominance of contracts over status, at least with respect to Indian tax law. However, some recent judicial decisions in this area demonstrate the susceptibility of contracts to status-related arguments. The areas of FTS & Royalty as well as those of capital gains and transfer pricing demonstrate the Indian government’s attempts to establish, through legislation, the dominance of status over contracts. Whereas traditional textbooks on international tax law focus on the legal technicalities of tax legislation, this book provides tax scholars and lawyers with an understanding of tax planning and tax legislation side by side in each chapter, specifying the respective kind of actual or anticipated tax planning activity that in turn prompted a legislative response. As such, it offers readers a contextual and practical introduction to the complexities of international tax law, as well as an in-depth analysis of the latest debates and controversies in this area.
International Finance Service Centre (IFSC) – In a Nutshell by Taxmann Pdf
An International Financial Services Centre (IFSC) caters to customers outside the jurisdiction of the domestic economy. These centres are ‘international’ in the sense that they deal with the flow of finance and financial products/services across borders which includes banking, insurance, asset management, and most importantly, a well-structured and fully developed capital market for debt, equities, commodities as well as derivatives. The first IFSC in India has been set up at GIFT City, Gandhinagar, Gujarat. Read Now! Drafted by Taxmann’s Editorial Team
