Income Tax Law Practice Assessment Year 2022 23

Author : R.K. Jain, ,C.A. Sanjeev S. Thakur
Publisher : Scorer Guru Publications
Page : 713 pages
File Size : 40,6 Mb
Release : 2022-11-03
Category : Business & Economics
ISBN : 8210379456XXX

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Income Tax Law and Practice Assessment Year 2022-23 by R.K. Jain, ,C.A. Sanjeev S. Thakur Pdf

1. Income Tax- An Introduction 2. Important Definitions 3. Assessment 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. Tax Deduction at Source 20. Assessment Procedure 21. Penalties, Offences and Prosecutions 22. Appeal and Revision 23. Tax-Planning 24. Recovery and Refund of Tax 25. Advance Payment of Tax (a). New Tax Regime (b). Rebate and Relief in Tax (c). Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns

Author : R.K. Jain, ,CA Sanjeev S. Thakur
Publisher : SBPD Publications
Page : 729 pages
File Size : 41,6 Mb
Release : 2022-10-21
Category : Business & Economics
ISBN : 8210379456XXX

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Income Tax Law & Practice ( (Assessment Year 2022-23)) by R.K. Jain, ,CA Sanjeev S. Thakur Pdf

Main Highlight of Finance Act, 2022 1. Income Tax : An Introduction, 2. Important Definition, 3. Assessment on Agricultural Incomne, 4. Exepmted Income, 5. Residence and Tax Liability, 6. Income From Slaries, 7. Income From Salaries (Retirement and Retrenchement), 8. Income From House Property, 9. Depreciation, 10. Profits and Gains of Nusiness or Profession, 11. Capital Gains, 12. Income From Other Sources, 13. Income Tax Authorities, 14. Clubing of Income and Aggregration of Income, 15. Set-Off And CArry Forword of Losses, 16. Deduction From Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Lisbility of Individuals, 19. Tax Deduction at Source, 20. Assessment Procedure, 21. Assessment of Frim and Association of Persons, New Tax Regime Rebate and Relief in Tax Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns, Supreme Court Leading Cases GST- Concept, Registration and Taxation Mechanism.

Author : Prof. Preeti Rani Mittal,Dr. Anshika Bansal
Publisher : Sultan Chand & Sons
Page : 44 pages
File Size : 47,5 Mb
Release : 2023-07-12
Category : Business & Economics
ISBN : 9789391820619

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Income Tax – Law and Practice (Assessment Year 2023-24) by Prof. Preeti Rani Mittal,Dr. Anshika Bansal Pdf

Clear Chapter outlines, illustrations, questions, and extensive referring enable readers to access their learning. Offers readers comprehensive coverage of various sections of income tax law and practices in a simple and easiest way. This revision presents new examples and pedagogical features adding more value and depth to the text’s effective, consistent framework. The entire text and numerical of the book have been revised by updating the sections and rules laid down in the Income Tax Act. This book is meant for B.Com., BBA, and B.Com., (Hons.) students as well as to serve as an Intermediate-level course for students preparing for charted, cost, and management accountancy, certified and company secretary examinations, and other degree and diploma courses. This book has been written with the two goals of educating students about the nuances of Income Tax Law so that they can compute income from various heads as well as making students aware of the compliance required for the smooth functioning of the Income Tax Scheme.

Author : R. K. Jain,CA Manoj Kumar Agarwal ,CA Sanjeev S. Thakur,CA Nikhil Gupta
Publisher : SBPD Publications
Page : 689 pages
File Size : 47,9 Mb
Release : 2023-10-08
Category : Business & Economics
ISBN : 8210379456XXX

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Income Tax Law & Practice (Assessment Year 2023-24) B. Com. (Hons.) IIIrd Year by R. K. Jain,CA Manoj Kumar Agarwal ,CA Sanjeev S. Thakur,CA Nikhil Gupta Pdf

l Main Highlights of Finance Bill, 2023 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. Tax Deduction at Source, 20. Assessment Procedure, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax, New Tax Regime, Rebate and Relief in Tax, Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns.

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 771 pages
File Size : 45,5 Mb
Release : 2022-07-01
Category : Business & Economics
ISBN : 8210379456XXX

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Income Tax Law & Accounts Assessment Year 2022-23 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

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. 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. 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. A unique feature of the revised edition is that Section-wise Index has been incorporated.

Author : Dr. H. C. Mehrotra, Dr. S. P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 408 pages
File Size : 47,6 Mb
Release : 2022-01-06
Category : Business & Economics
ISBN : 8210379456XXX

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Problems and Solutions in Income Tax (including Short Questions) by Dr. H. C. Mehrotra, Dr. S. P. Goyal Pdf

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 2022-23. 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.

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 303 pages
File Size : 44,9 Mb
Release : 2022-06-08
Category : Business & Economics
ISBN : 8210379456XXX

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Income Tax A.Y 2022-23 For Semester V of Mahatma Gandhi University Kottayam by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

Unique Features of the book √ Recommended book in the syllabus by the university √ The whole syllabus prescribed by the university has been divided into 11 chapters and separate chapters have been given in the book on the following topics : • Agricultural Income • Residence and Tax Liability (Basis of Charge) • Income from Salaries (Retirement) • Determination of Income of Certain Business or Profession on a Presumptive Basis • Depreciation and Investment Allowance • Capital and Revenue √ Latest examination question paper is totally based on our book √ Cheapest book in the market despite above features 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 and the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2021, 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.

Author : Dr. R. K. Jain
Publisher : SBPD Publications
Page : 717 pages
File Size : 51,7 Mb
Release : 2020-07-01
Category : Law
ISBN : 9789381865842

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Income Tax Law & Practice by Dr. R. K. Jain by Dr. R. K. Jain Pdf

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. Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, Rebate and Relief in Tax Examination Papers SYLLABUS Unit-I : General Introduction of Indian Income Tax Act, 1961, Basic Concepts : Income, Agriculture Income, Casual Income, Previous Year, Assessment Year, Gross Total Income, Total Income, Person Assessee, Residetial Status and Tax Liability, Exempted Income Unit-II : Income from salary, Income from house property. Unit-III : Income from Business and Profession, Capital Gains, Income from other sources. Unit-IV : Set off and Carry forward of Losses, Deductions from Gross total Income, Clubbing of Income, Computation of Total Income and Tax Liability of an individual. Unit-V : Assessment Procedure, Tax deducted at source, Advance Payment of Tax, Income Tax Authorities, Appeal, Revision and Penalties.

Author : R.K. Jain, ,CA Sanjeev S. Thakur
Publisher : Scorer Guru Publications
Page : 765 pages
File Size : 50,5 Mb
Release : 2022-11-03
Category : Business & Economics
ISBN : 8210379456XXX

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Income Tax Law & Practice - Assessment Year 2022-23 by R.K. Jain, ,CA Sanjeev S. Thakur Pdf

Main Highlights of Finance Act, 2022 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 Sourecs, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set - Off and Carry Forwaord of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Tax Deduction at Source, 20. Assessment Procedure, 21. Penalties,, Offenece and Prosecutions, 22. Appeal and Revision, 23. Tax Planning, 24. Recovery and Refunds of Tax, 25. Advance Payment of Tax, 26. Assessment of Hindu undivided of Persons and Computation of Tax Liability, New Tax Regine Rebate and Relief in Tax Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns.

Author : Dr. H. C. Mehrotra, Dr. S. P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 516 pages
File Size : 40,9 Mb
Release : 2020-07-01
Category : Business & Economics
ISBN : 9789383866502

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Problems and Solutions in Income Tax (including Short Questions) by Dr. H. C. Mehrotra, Dr. S. P. Goyal Pdf

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.

Author : Dr. R. K. Jain, ,CA Nikhil Gupta
Publisher : SBPD Publications
Page : 251 pages
File Size : 46,8 Mb
Release : 2021-10-09
Category : Law
ISBN : 8210379456XXX

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Practical Problems (Solution) in Income tax (2021-22) by Dr. R. K. Jain, ,CA Nikhil Gupta Pdf

1..Important Definitions 2. Assessment on Agricultural Income, 3. Exempted Incomes, 4.Residence and Tax Liability 5. Income from Salaries 6. Income from Salaries (Retirement and Retrenchment) 7. Income from House Property 8. Depreciation 9. Profits and Gains of Business or Profession 10. Capital Gains 11. Income from Other Sources 12. Set-off and Carry Forward of Losses 13. Deductions from Gross Total Income 14. Assessment of Individuals 15. Computation of Tax Liability of Individuals, .16. Deduction of Tax at Source 18. Advance Payment of Tax , 19. Assessment of Hindu Undivided Family and Computations of tax liability, 20. Assessment of Firm and Association of Persons and Computation of Tax Liability, 21.Assessment of campanies, 22.Assessment of Co-Opreative Socirties, 23. Tax Planning for New Business, Capital and Revenue Expenditure Receipts Rebate and Relief in Tax

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 544 pages
File Size : 50,8 Mb
Release : 2022-01-06
Category : Business & Economics
ISBN : 8210379456XXX

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Fundamentals of Income Tax A.Y 2022-23 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

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.

Author : R. K. Jain ,CA Sanjeev S. Thakur
Publisher : SBPD Publications
Page : 801 pages
File Size : 53,9 Mb
Release : 2022-12-19
Category : Law
ISBN : 8210379456XXX

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Direct Taxes Law & Practice Assessment Year - 2022-23 by R. K. Jain ,CA Sanjeev S. Thakur Pdf

Main Highlights of Finace Act, 2022 1. Income Tax - An Introduction, 2. Important Definition, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income From Salaries, 7. Income From Salaries (Retirement and Retrenchement, 8. Income From House Peroperty, 9. Depreciation,10. Profits and Gains of business or Prefession, 11. Capital Gains, 12. Income From Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggergation 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. Tax Deduction at Source, 20. Assessment Procedure, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revison, 23. Tax Planning, 24. Recovery and Refund of tax, 25. Advance Payment of Tax, 26. Assessment of Hindu Undivided Family (HUF), 27. Assessment of Firm and Association of Persons, New Tax Regine Rebate and Relief in Tax GST - Concept, Registrarion and Taxation Mechanism Supreme Court Leadibg Cases Provision and Precedure of filling the Return of Income and e-Filing of Income tax and TDS Returns,

Author : B.B.Lal
Publisher : Unknown
Page : 128 pages
File Size : 47,9 Mb
Release : 2024-06-17
Category : Electronic
ISBN : 8131704106

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Income Tax And Central Sales Tax Law And Practice Assessment Year 2006-2007 by B.B.Lal Pdf

Author : R.K. Jain, ,CA Sanjeev S. Thakur
Publisher : Scorer Guru Publications
Page : 273 pages
File Size : 49,6 Mb
Release : 2022-10-28
Category : Business & Economics
ISBN : 8210379456XXX

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Practical Problems in Income Tax - Assesment Year 2022-23 by R.K. Jain, ,CA Sanjeev S. Thakur Pdf

1. Important Definition, 2. Assesment on Agricultural Income, 3. Exempted Incomes, 4. Residence andTax 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 Prefession, 11. Capital Gains, 12. Income From Other Sources, 13. Set-off and Carry Forword of Losses, 14. Deduction From Gross Total Income, 17. Assesment of Individuals, 18. Computation of Tax Liability of Individuals, 19. Tax Deduction at Sources, 25. Advance Payment at Sources, 25. Assessment of Hindu Undivided Family (HUF), 26. Assessment of firm and Association of Persons, New Tax Regime Capital and Revenue Expenditure Receipts Rebate and Relife in Tax