Taxation Theory Practice Including G S T A Y 2020 21

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Taxation Theory & Practice (Including G.S.T.) A.Y 2020-21

Dr. H.C. Mehrotra, Dr. S.P. Goyal
Taxation Theory Practice Including G S T A Y 2020 21 Book PDF

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 618 pages
File Size : 50,8 Mb
Release : 2020-07-01
Category : Business & Economics
ISBN : 9789351738671

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Taxation Theory & Practice (Including G.S.T.) A.Y 2020-21 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

Salient Features of the 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. 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. Chapters on G.S.T. have been incorporated in the book as per new syllabus.

Taxation Theory And Practice by Dr. R. K. Jain (25th Edition A.Y. 2020-21)

Dr. R. K. Jain,SBPD Publications
Taxation Theory And Practice by Dr R K Jain 25th Edition A Y 2020 21 Book PDF

Author : Dr. R. K. Jain,SBPD Publications
Publisher : SBPD Publications
Page : 608 pages
File Size : 42,7 Mb
Release : 2020-08-21
Category : Law
ISBN : 9789351672289

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Taxation Theory And Practice by Dr. R. K. Jain (25th Edition A.Y. 2020-21) by Dr. R. K. Jain,SBPD Publications Pdf

• Assessment year 2020-21. • Revised and Enlarged as per Finance Act, 2019. • Strictly in Accordance with the Latest Syllabus of various Universities for B. Com Classes. Content :- 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. • Rebate and Relief in Tax • GST-Concept, Registration and Taxation Mechanism • Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, • Examination Paper

Taxation Theory & Practice with GST (Assessment Year 2022-23)

R.K. Jain, ,CA Sanjeev S. Thakur
Taxation Theory Practice with GST Assessment Year 2022 23 Book PDF

Author : R.K. Jain, ,CA Sanjeev S. Thakur
Publisher : SBPD Publications
Page : 681 pages
File Size : 41,8 Mb
Release : 2022-12-19
Category : Business & Economics
ISBN : 8210379456XXX

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Taxation Theory & Practice with GST (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 Definition, 3. Assessment on Agriclutral Income, 4. Exemoted Income, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income From Salaries (Retirement and Retrenchment), 8. Income From House Property, 9. Depreciation, 10. Profit and Gains of Business or Profession, 11. Capital Gains, 12. Income From Other Sources, 13. Income Tax Authiorities, 14. Clubing Of Income and Aggregation of income, 15. Set-Off and Carry Forword of Losses, 16. Deduction from Gross Total Income, 17. Assessment of Individuals (Computeration of Total Income), 18. Computation of tax Liability of Individuals, 19. Tax Deduction at Source, 20. Assessment Precedure, Nwe Tax Regine Rebate and Relief in Tax Provission and Procedure of Filing the Return of Income and e- Filing of Income Tax and TDS Return, GST- Concepts, Registration and Taxation Mechanism.

Taxation Theory & Practice with GST (Assessment Year 2023-24) B.Com IIIrd Year

R.K. Jain, ,CA Nikhil Gupta,CA Manoj Kumar Agrawal
Taxation Theory Practice with GST Assessment Year 2023 24 B Com IIIrd Year Book PDF

Author : R.K. Jain, ,CA Nikhil Gupta,CA Manoj Kumar Agrawal
Publisher : SBPD Publications
Page : 656 pages
File Size : 42,5 Mb
Release : 2023-10-08
Category : Business & Economics
ISBN : 8210379456XXX

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Taxation Theory & Practice with GST (Assessment Year 2023-24) B.Com IIIrd Year by R.K. Jain, ,CA Nikhil Gupta,CA Manoj Kumar Agrawal Pdf

Main Highlights of Finance Act, 2023 1. Income tax - An Introduction, 2. Important Definition, 3. Assessment on Agriclutral Income, 4. Exemoted Income, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income From Salaries (Retirement and Retrenchment), 8. Income From House Property, 9. Depreciation, 10. Profit and Gains of Business or Profession, 11. Capital Gains, 12. Income From Other Sources, 13. Income Tax Authiorities, 14. Clubing Of Income and Aggregation of income, 15. Set-Off and Carry Forword of Losses, 16. Deduction from Gross Total Income, 17. Assessment of Individuals (Computeration of Total Income), 18. Computation of tax Liability of Individuals, 19. Tax Deduction at Source, 20. Assessment Precedure, Nwe Tax Regine Rebate and Relief in Tax Provission and Procedure of Filing the Return of Income and e- Filing of Income Tax and TDS Return, GST- Concepts, Registration and Taxation Mechanism.

Taxation Theory & Practice (Assessment Year -2021-22)

Dr. R.K. Jain, ,CA Nikhil Gupta
Taxation Theory Practice Assessment Year 2021 22 Book PDF

Author : Dr. R.K. Jain, ,CA Nikhil Gupta
Publisher : SBPD Publications
Page : 620 pages
File Size : 47,8 Mb
Release : 2021-10-01
Category : Business & Economics
ISBN : 8210379456XXX

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Taxation Theory & Practice (Assessment Year -2021-22) by Dr. R.K. Jain, ,CA Nikhil Gupta 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. Rebate and Reief in Tax Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns GSt- Concept, Registration and taxation Mechanism.

Blockchain Technology

Sudeep Tanwar
Blockchain Technology Book PDF

Author : Sudeep Tanwar
Publisher : Springer Nature
Page : 421 pages
File Size : 42,9 Mb
Release : 2022-05-16
Category : Technology & Engineering
ISBN : 9789811914881

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Blockchain Technology by Sudeep Tanwar Pdf

Blockchain is an emerging technology platform for developing decentralized applications and data storage, over and beyond its role as the technology underlying the cryptocurrencies. The basic tenet of this platform is that it allows one to create a distributed and replicated ledger of events, transactions, and data generated through various IT processes with strong cryptographic guarantees of tamper resistance, immutability, and verifiability. Public blockchain platforms allow us to guarantee these properties with overwhelming probabilities even when untrusted users are participants of distributed applications with the ability to transact on the platform. Even though, blockchain technology has become popularly known because of its use in the implementation of cryptocurrencies such as BitCoin, Ethereum, etc.; the technology itself holds much more promise in various areas such as time stamping, logging of critical events in a system, recording of transactions, trustworthy e-governance, etc. It introduces theoretical and practical aspects of blockchain technology. The book includes an in-depth insight into the need for decentralization, smart contracts, consensus both permissioned and permissionless, and various blockchain development frameworks, tools, and platforms. It can be used as a learning resource for various examinations and certifications related to cryptocurrency and blockchain technology. This book explained the nuts and bolts of blockchain technology in lucid language to make students more familiar with the implementation perspective of this much-needed technology.

Taxation History, Theory, Law and Administration

Parthasarathi Shome
Taxation History Theory Law and Administration Book PDF

Author : Parthasarathi Shome
Publisher : Springer Nature
Page : 507 pages
File Size : 45,6 Mb
Release : 2021-04-09
Category : Business & Economics
ISBN : 9783030682149

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Taxation History, Theory, Law and Administration by Parthasarathi Shome Pdf

Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.

Problems and Solutions in Income Tax (including Short Questions)

Dr. H. C. Mehrotra, Dr. S. P. Goyal
Problems and Solutions in Income Tax including Short Questions Book PDF

Author : Dr. H. C. Mehrotra, Dr. S. P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 516 pages
File Size : 47,9 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.

Tax and Government in the 21st Century

Miranda Stewart
Tax and Government in the 21st Century Book PDF

Author : Miranda Stewart
Publisher : Cambridge University Press
Page : 433 pages
File Size : 43,6 Mb
Release : 2022-09-08
Category : Law
ISBN : 9781009302449

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Tax and Government in the 21st Century by Miranda Stewart Pdf

With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.

WBCS (West Bengal Civil Services) 25 Practice Sets Preliminary Exam 2022

Dr. ManoharPandey,Anupama Bannerjee,Sumit Kumar Majumdar
WBCS West Bengal Civil Services 25 Practice Sets Preliminary Exam 2022 Book PDF

Author : Dr. ManoharPandey,Anupama Bannerjee,Sumit Kumar Majumdar
Publisher : Arihant Publications India limited
Page : 553 pages
File Size : 51,6 Mb
Release : 2020-12-07
Category : Electronic
ISBN : 9789325795662

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WBCS (West Bengal Civil Services) 25 Practice Sets Preliminary Exam 2022 by Dr. ManoharPandey,Anupama Bannerjee,Sumit Kumar Majumdar Pdf

1. WBCS Cracker 25 Practice Sets is designed for WBCS Prelims 2. Solved Papers are provided form [2020-2017] to understand the paper pattern 3. 25 practice Sets are given for thorough practice 4. Level of Preparedness can be checked after every practice sets 5. Well detailed answers are provided to understand concepts The revised and updated edition of “WBCS CRACKER 25 Practice sets 2022” is, specially designed to serve as a complete test series for the candidates who aspire to crack West Bengal state Preliminary Examination in their first attempt. For the latest exam pattern, this book provides Previous Years’ Solved Papers [2021-2017] right in the beginning of the book. Enclosed with 25 practice papers, it ensures that aspirants get to touch with every topic and question. After practicing each practice sets, you can easily check your level of preparation as each set has been designed by the expert team analysis. Strictly based on the latest pattern along with detailed explanation of question, this book proves to be a must have practice package before exam. TOC Solved Papers [2021-2017], Practice Sets (1-25)

Taxation of Crypto Assets

Niklas Schmidt,Jack Bernstein,Stefan Richter,Lisa Zarlenga
Taxation of Crypto Assets Book PDF

Author : Niklas Schmidt,Jack Bernstein,Stefan Richter,Lisa Zarlenga
Publisher : Kluwer Law International B.V.
Page : 677 pages
File Size : 51,8 Mb
Release : 2020-11-27
Category : Law
ISBN : 9789403523514

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Taxation of Crypto Assets by Niklas Schmidt,Jack Bernstein,Stefan Richter,Lisa Zarlenga Pdf

The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.

Tax Policy and Inclusive Growth

Khaled Abdel-Kader,Ruud A. de Mooij
Tax Policy and Inclusive Growth Book PDF

Author : Khaled Abdel-Kader,Ruud A. de Mooij
Publisher : INTERNATIONAL MONETARY FUND
Page : 38 pages
File Size : 40,9 Mb
Release : 2020-12-04
Category : Business & Economics
ISBN : 1513561561

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Tax Policy and Inclusive Growth by Khaled Abdel-Kader,Ruud A. de Mooij Pdf

This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy, discussing key choices in the structure of the personal income tax on labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by highlighting the political economy considerations of the issues with concrete recommedtions as to how to implement tax reform.

Economics Practice Book

YCT Expert Team
Economics Practice Book Book PDF

Author : YCT Expert Team
Publisher : YOUTH COMPETITION TIMES
Page : 97 pages
File Size : 55,6 Mb
Release : 2024-06-17
Category : Antiques & Collectibles
ISBN : 8210379456XXX

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Economics Practice Book by YCT Expert Team Pdf

2023-24 SSB ODISHA Lecturer Economics Practice Book

The Theory and Practice of Online Learning

Terry Anderson
The Theory and Practice of Online Learning Book PDF

Author : Terry Anderson
Publisher : Athabasca University Press
Page : 485 pages
File Size : 45,6 Mb
Release : 2008
Category : Computers
ISBN : 9781897425084

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The Theory and Practice of Online Learning by Terry Anderson Pdf

"Neither an academic tome nor a prescriptive 'how to' guide, The Theory and Practice of Online Learning is an illuminating collection of essays by practitioners and scholars active in the complex field of distance education. Distance education has evolved significantly in its 150 years of existence. For most of this time, it was an individual pursuit defined by infrequent postal communication. But recently, three more developmental generations have emerged, supported by television and radio, teleconferencing, and computer conferencing. The early 21st century has produced a fifth generation, based on autonomous agents and intelligent, database-assisted learning, that has been referred to as Web 2.0. The second edition of "The Theory and Practice of Online Learning" features updates in each chapter, plus four new chapters on current distance education issues such as connectivism and social software innovations."--BOOK JACKET.

Designing a Progressive VAT

Artur Swistak,Rita de la Feria
Designing a Progressive VAT Book PDF

Author : Artur Swistak,Rita de la Feria
Publisher : International Monetary Fund
Page : 31 pages
File Size : 49,9 Mb
Release : 2024-04-05
Category : Business & Economics
ISBN : 9798400271830

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Designing a Progressive VAT by Artur Swistak,Rita de la Feria Pdf

This paper presents a novel approach to addressing VAT regressivity, by proposing the adoption of a progressive VAT: a single-rate, broad-base, VAT, whereby tax paid on consumption is re-paid to lower income households in real-time, at the moment of purchase. Such a system can effectively eliminate regressivity, while minimizing the political economy, cash-flow, and welfare stigma obstacles that are often associated with standard welfare transfers used in modern VAT systems. It would also have other significant advantages, particularly in terms of compliance incentives.