Income Tax Planning And Management Assessment 2023 24

Author : R. K. Jain,CA Nikhil Gupta,CA Manoj Kumar Agrawal,CA Sanjeev S. Thakur
Publisher : SBPD Publications
Page : 833 pages
File Size : 42,5 Mb
Release : 2023-10-08
Category : Business & Economics
ISBN : 8210379456XXX

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Income Tax Planning And Management (Assessment 2023-24) by R. K. Jain,CA Nikhil Gupta,CA Manoj Kumar Agrawal,CA Sanjeev S. Thakur Pdf

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, 26. Assessment of Hindu undivided Family (HUF), 27. Assessment of firm and Association of Persons and Computation of Tax Liability, 28. Dispute Resolution Committee, 29. Purchase by Central Government of Immovable Properties, 30. Assessment of Companies, 31. Assessment of Co-operative Societies, 32. Tax-Planning for New Business, Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns Rebate & Relief in Tax, GST Concept, New Tax Regime,

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 368 pages
File Size : 55,8 Mb
Release : 2022-07-01
Category : Business & Economics
ISBN : 8210379456XXX

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Corporate Tax Planning & Management A.Y 2022-23 & 2023-24 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

The present edition of the book has been thoroughly revised and enlarged and has several unparalleled features which make it distinct from other available text books on Corporate Tax Planning and Management. Salient Features of the Book : Legal position as amended upto June 2022 is given. 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 Years 2022-23 and 2023-24, have been incorporated in the book. In the chapter of Deduction and Collection of Tax at Source newly inserted sections 194R and 194S of the Income Tax Act, applicable from 01.07.2022 have been included. 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. 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.

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 356 pages
File Size : 54,6 Mb
Release : 2021-01-07
Category : Business & Economics
ISBN : 8210379456XXX

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Corporate Tax Planning & Management A.Y 2021-22 & 2022-23 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

The present 19th edition of the book has been thoroughly revised and enlarged. Salient Features of the Corporate Tax Planning & Management AY 2021-22 & 2022-23 Book: The legal position as amended up to June 2021 is given. 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 updated book on Income Tax for the Assessment Year 2021-22. Further, the amendments made by the Finance Act, 2020 and the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, applicable for the Assessment Year 2021-22, have been incorporated in the book. In the chapter on Deduction and Collection of Tax at Source new rates have been included. Also, newly inserted sections 194P, 194Q, 206AB, and 206CCA of the Income Tax Act, applicable from 01 July 2021 have been included in the book. Relief Measures in view of Covid-19 vide CBDT Press Release dated 25th June 2021 have been included in the book. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are the largest in number in comparison to other 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 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.

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 1029 pages
File Size : 44,6 Mb
Release : 2023-07-06
Category : Business & Economics
ISBN : 8210379456XXX

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Direct Tax including Tax Planning & Management A.Y 2023-24 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

ABOUT THE 44th EDITION OF THE BOOK The present 44th 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 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 2023-24. Further, the amendments made by the Finance Act, 2022 and the Finance Act, 2023, applicable for the Assessment Year 2023-24, 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 2023 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 2023-24 and 2024-25 have been included in the book.

Author : Dr. Vinod K. Singhania,Dr. Monica Singhania
Publisher : Taxmann Publications Private Limited
Page : 33 pages
File Size : 43,8 Mb
Release : 2023-08-30
Category : Law
ISBN : 9789357784153

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Taxmann's Corporate Tax Planning & Business Tax Procedures with Case Studies [Finance Act 2023] – Lawfully minimise the current and future tax liability with this 'go-to-guide' by Dr. Vinod K. Singhania,Dr. Monica Singhania Pdf

Taxmann's flagship Corporate Tax Planning & Business Tax Procedures publication has been the 'go-to guide' for the past 25+ years. The strength of this book lies in the exclusive emphasis on legitimate tax planning, which should go a long way in facilitating a viable tax-saving strategy. This book is apt for the following: • Tax Planning • Management Students • Professional Consultants • Officers in the Tax Department • Taxpayers who want to familiarise themselves with different techniques to lawfully minimise their current and future tax liability The Present Publication is the 27th Edition, amended by the Finance Act 2023 & updated till 1st August 2023. This book is authored by Dr Vinod K. Singhania & Dr Monica Singhania, with the following noteworthy features: • The book is structured in three parts, namely: o Part 1 covers provisions of Indian Income Tax Laws in brief o Part 2 covers Corporate Tax in India, Tax Planning Concepts and Various Tax Planning Devices. Detailed provisions with respect to Non-Residents and Business Restructuring Practices prevalent in India are also given o Part 3 covers Business Tax Procedures & Management, with specific details on concepts like Advance Tax, TDS, Interest, Return Assessment, Penalties, Settlement Commission and Search Provisions • [Multiple Choice Question] have been included at the end of each chapter for better clarity of thought and quick revision • [Teach-Yourself-Technique] enables the reader to grasp issues without any further assistance • [Well-Thought-Out-Original-Problems] are included along with analytical discussions on each para with distinct numbers • This book is amended as per the following: o Law stated in this book is amended by the Finance Act 2023 o The legal position stated in this book is amended up to 1st August 2023 o The law applicable for the assessment years 2023-24 and 2024-25 is given § Tax planning problems/case studies are based upon the law applicable for the assessment year 2024-25 § Other practical problems are solved as per the law applicable for the assessment year 2023-24 The detailed contents of the book are as follows: • Income-tax Law in Brief • Corporate Tax Planning o Tax Planning, Tax Management, Tax Avoidance, Tax Evasion o Corporate Tax in India § Definitions § Residential Status and Tax Incidence § Taxation of Companies o Tax Planning with Reference to Specific Business Decisions § Tax Planning with Reference to New Business – Location of a Business § Tax Planning with Reference to New Business – Nature of Business § Tax Planning with Reference to New Business – Form of Organisation § Tax Planning with Reference to Financial Management Decisions § Tax Planning with Reference to Managerial Decisions § Tax Planning in Respect of Employees' Remuneration § Tax Planning with Reference to the Sale of Scientific Research Assets § Tax Planning with Reference to Receipt of Insurance Compensation § Tax Planning with Reference to Distribution of Assets by Companies in Liquidation o Non-Resident § Tax Planning in Respect of Non-Resident § Double-Taxation Relief § Transfer Pricing § Advance Rulings for Non-Residents o Business Restructuring § Restructuring Business § Amalgamation § Demerger § Conversion of Sole Proprietary Business or Firm into Company § Slump Sale § Transfer of Assets between Holding and Subsidiary Companies § Conversion of Company into Limited Liability Partnership • Business Tax Procedure and Management o Advance Tax, TDS and Interest § Advance Payment of Tax § Deduction/Collection of Tax at Source and e-TDS Returns § Interest Payable by Assessee/Government § Refund of Excess Payments o Return, Assessment, Penalties, Settlement Commission and Search § Return/Assessment of Income § Appeals, Revisions, References § Penalties and Prosecution § Settlement Commission and Dispute Resolution Committee § Search, Seizure and Assessment

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 1092 pages
File Size : 49,8 Mb
Release : 2020-07-01
Category : Business & Economics
ISBN : 9789383866489

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Income Tax including Tax Planning & Management A.Y 2020-21 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

The present 41st edition of the Income Tax including Tax Planning & Management 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); The Finance Act, 2019, the Finance (No. 2) Act, 2019, the Finance Act, 2020 and the Taxation Laws (Amendment) Act, 2019 as applicable to Assessment Year 2020-21 and the Latest Circulars and Notifications of C.B.D.T. The salient features of the book are : The language of the book is simple and lucid. All important aspects of Tax Planning and Management for the Assessment Years 2020-21 and 2021-22 have been included in the book. 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. Provisions of Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. In the chapter ‘‘Deduction and Collection of Tax at Source’’ reduced rates applicable for the period from 14.5.2020 to 31.3.2021 have been incorporated. All important case laws and circulars/notifications reported upto June 2020 have been incorporated. At the end of the book salient features of ‘‘Direct Tax Vivad se Vishwas Act, 2020’’ 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.

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 358 pages
File Size : 55,7 Mb
Release : 2020-07-01
Category : Business & Economics
ISBN : 9789351730781

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Corporate Tax Planning & Management A.Y 2020-21 & 2021-22 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

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.

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 999 pages
File Size : 45,6 Mb
Release : 2022-01-07
Category : Business & Economics
ISBN : 8210379456XXX

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Income Tax including Tax Planning & Management A.Y 2022-23 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

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 Income 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.

Author : W. J. Buckwold
Publisher : Toronto. : McGraw-Hill Ryerson
Page : 740 pages
File Size : 52,7 Mb
Release : 2000
Category : Business & Economics
ISBN : 0070862745

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Canadian Income Taxation by W. J. Buckwold Pdf

Author : Thomas P. Langdon,Edward Vance Grange,Michael A. Dalton
Publisher : Me
Page : 730 pages
File Size : 43,9 Mb
Release : 2013
Category : Financial planners
ISBN : 193660213X

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Income Tax Planning by Thomas P. Langdon,Edward Vance Grange,Michael A. Dalton Pdf

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 1092 pages
File Size : 50,6 Mb
Release : 2020-07-01
Category : Business & Economics
ISBN : 9789383866496

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Direct Tax including Tax Planning & Management AY 2020-21 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

The present 41st 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); The Finance Act, 2019, the Finance (No. 2) Act, 2019, the Finance Act, 2020 and the Taxation Laws (Amendment) Act, 2019 as applicable to Assessment Year 2020-21 and the Latest Circulars and Notifications of C.B.D.T. The salient features of the book are : The language of the book is simple and lucid. All important aspects of Tax Planning and Management for the Assessment Years 2020-21 and 2021-22 have been included in the book. 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. Provisions of Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. In the chapter ‘‘Deduction and Collection of Tax at Source’’ reduced rates applicable for the period from 14.5.2020 to 31.3.2021 have been incorporated. All important case laws and circulars/notifications reported upto June 2020 have been incorporated. At the end of the book salient features of ‘‘Direct Tax Vivad se Vishwas Act, 2020’’ 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.

Author : Australia. Treasury
Publisher : Unknown
Page : 82 pages
File Size : 51,5 Mb
Release : 2004
Category : Electronic books
ISBN : 064274260X

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Report on Aspects of Income Tax Self Assessment by Australia. Treasury Pdf

The recommendations within this report will move the balance of fairness markedly in favour of taxpayers who act in good faith and build flexibility into the self assessment system. However, nothing in these changes will weaken the capacity of the system to cope with aggressive tax planning, avoidance and evasion.

Author : John E. Karayan
Publisher : Unknown
Page : 456 pages
File Size : 43,8 Mb
Release : 2007
Category : Corporations
ISBN : 1119196566

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Strategic Business Tax Planning by John E. Karayan Pdf

Business decision-makers need to think bottom line--and that means after taxes. Drawing upon more than fifty years of professional experience between them, authors and tax experts John Karayan and Charles Swenson deftly show managers how to get to the bottom line without getting bogged down in the details of taxes.

Author : Bill Buckwold,Joan Kitunen
Publisher : Unknown
Page : 128 pages
File Size : 49,6 Mb
Release : 2015-07
Category : Business enterprises
ISBN : 1259259153

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Canadian Income Taxation by Bill Buckwold,Joan Kitunen Pdf

Author : Stephan Leimberg,Michael S. Jackson,Jay Katz,John J. Scroggin,Robert S. Keebler
Publisher : Unknown
Page : 512 pages
File Size : 48,7 Mb
Release : 2020-06-26
Category : Electronic
ISBN : 1949506576

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The Tools and Techniques of Income Tax Planning, 7th Edition by Stephan Leimberg,Michael S. Jackson,Jay Katz,John J. Scroggin,Robert S. Keebler Pdf

With the passage of the SECURE Act in late 2019 and the recent COVID-19 legislation, financial advisors, planners, and insurance professionals are in need of up-to-date, reliable tools and expert insights into income tax planning techniques. Every area of tax planning covered in this book is accompanied by the tools and techniques you can use to: Help your clients successfully navigate the latest income tax rules and regulations; Quickly simplify the tax aspects of complex planning strategies; and Confidently advise your individual clients as well as small- and medium-size business owners. New in the 7th Edition: New chapters on the SECURE Act and COVID-19 legislation Details on IRS an DOL regulatory changes Updated advice on retirement planning issues, including COVID-19 hardship distributions, changing RMD requirements, and new contribution rules Coverage of new rules eliminating the "stretch IRA" and planning advice to help clients meet their estate planning goals Litigation updates Topics Covered: SECURE Act and COVID-19 legislation HSA eligibility Contribution limitations HSA deductions Tax reporting Employer contributions Comparability testing Testing periods Use by self-employed individuals HRAs and FSAs And more! See the "Table of Contents" section for a full list of topics As with all the resources in the highly acclaimed Leimberg Library, every area covered in this book is accompanied by the tools, techniques, practice tips, and examples you can use to help your clients successfully navigate the complex course of income tax planning and confidently meet their needs.