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| income tax book by hc mehrotra: Income Tax Law & Accounts Assessment Year 2022-23 Dr. H.C. Mehrotra, Dr. S.P. Goyal, 2022-07-01 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. |
| income tax book by hc mehrotra: Problems and Solutions in Income Tax (including Short Questions) Assessment Year 2020-21 Dr. H. C. Mehrotra, Dr. S. P. Goyal, 2020-07-01 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. |
| income tax book by hc mehrotra: Income Tax Law and Accounts AY 2020-21 Dr. H.C. Mehrotra, Dr. S.P. Goyal, 2020-07-16 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. In the chapter of Deduction of Tax at Source and Collection of Tax at Source new reduced rates by 25% w.e.f. 14.5.2020 have been included. 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 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. |
| income tax book by hc mehrotra: Corporate Tax Planning & Management A.Y 2020-21 & 2021-22 Dr. H.C. Mehrotra, Dr. S.P. Goyal, 2020-07-01 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. |
| income tax book by hc mehrotra: Income Tax including Tax Planning & Management A.Y 2020-21 Dr. H.C. Mehrotra, Dr. S.P. Goyal, 2020-07-01 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. |
| income tax book by hc mehrotra: Goods and Services Tax (G.S.T) 10th Edition Dr. H.C. Mehrotra, Prof. V.P. Agarwal, 2022-10-01 About the Goods and Services Tax (G.S.T) Book: • The law stated in the book is as amended upto October, 2022 • Amendments in GST made by the Finance Act, 2022 have been duly incorporated in the book. • Most authentic, up-to-date and comprehensive text book on GST. • The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. • In the present revised edition almost all the chapters have been thoroughly revised and updated. • At the end of each chapter large number of MCQ and Short Questions with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. • Law relating to GST has been discussed thoroughly in easy language and in lucid style. • Every chapter contains complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans. |
| income tax book by hc mehrotra: Taxation Law & Accounts-I Dr. H.C. Mehrotra, Dr. S.P. Goyal, 2022-06-01 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 workon 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. |
| income tax book by hc mehrotra: Fundamentals of Income Tax A.Y 2022-23 Dr. H.C. Mehrotra, Dr. S.P. Goyal, 2022-01-06 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. |
| income tax book by hc mehrotra: Making the Modern American Fiscal State Ajay K. Mehrotra, 2013-09-30 Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation. |
| income tax book by hc mehrotra: Problems and Solutions in Income Tax (including Short Questions) Assessment Year 2022-23 Dr. H. C. Mehrotra, Dr. S. P. Goyal, 2022-01-06 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. |
| income tax book by hc mehrotra: Taxation Theory & Practice (Assessment Year -2021-22) Dr. R.K. Jain, , CA Nikhil Gupta, 2021-10-01 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. |
| income tax book by hc mehrotra: Goods and Services Tax (GST) in India B. Viswanathan, 2016 Restructuring of the tax system has constituted a major component of fiscal reforms in India since 1991. The main focus of the tax reforms has been on simplification and rationalization of both direct and indirect taxes, with the objective of augmenting revenues and removing anomalies in the tax structure. Tax reforms in recent years have brought the tax system much closer to international tax practices. The current structure of taxes on goods and services in India is highly complex, riddled with exemptions, and characterized by complicated compliance procedures. The strategy of the Government in respect of indirect taxes is to continue the tariff reforms process towards mean Asian levels of customs tariff, convergence towards a single rate of excise duty (with some exceptions), widening of service tax base, and a phased move towards a fully-integrated goods and services tax (GST). This book traces the evolution of taxation of goods and services (indirect taxes) in India during the post-Independence period. More importantly, it analyzes the present structure of indirect taxes and the harmonization measures undertaken by the Government in this regard. It also examines and sets forth core issues pertaining to the proposed national level GST which is expected to be rolled out in the near future. [Subject: India Studies, Economics, Taxation, Public Finance, Public Policy, Business] |
| income tax book by hc mehrotra: Direct Taxes - Law & Practice Dr. Vinod K Singhania/dr Kapil Singhania, 2009-12-01 |
| income tax book by hc mehrotra: Income Tax – Law and Practice (Assessment Year 2023-24) Prof. Preeti Rani Mittal, Dr. Anshika Bansal, 2023-07-12 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. |
| income tax book by hc mehrotra: A Text Book of Botany Singh Pande Jain, 2014-05-14 |
| income tax book by hc mehrotra: Advanced Accountancy Jain S P, Narang K L, 2001 |
| income tax book by hc mehrotra: Income Tax Law & Accounts A.Y 2023-24 For B.Com Semester V of Calicut University & Kannur University Dr. H.C. Mehrotra, Dr. S.P. Goyal, 2023-06-07 About the Book Largest Selling Book since 1964 and over the last 59 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 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. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. 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 59 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers |
| income tax book by hc mehrotra: SSC-CGL (Finance & Economics) TierII (PaperIV) Exam Rph Editorial Board, 2020-10 The present book is specially published for the aspirants of 'SSCCGL (Finance and Economics) TIERII Exam (PaperIV)'. Based on the Latest Pattern of Exam, the book also comprises a Previous Year's Solved Paper for aspirants to be familiar with the exam pattern and the type of questions asked and their answers. Detailed Explanatory Answers have also been provided for the Selected Questions for Better Understanding of readers. The book contains Specialised Study and Practice Material with numerous Multiple Choice QuestionAnswers on specific subjects with all the chapters & topics important from the point of view of the exam. All the practice questions in the book have been modelled on previous examquestions and solved by respective subjectexperts. The book is highly recommended for the aspirants to Sharpen their Problem Solving Skills with thorough practice of actual examstyle questions and numerous practicequestions provided in the book, and prepare them to face the exam with Confidence, Successfully. While the specialised study and practice material of this book Paves the Way for your Success, your own diligent study and practice with it will ensure you a Successful Career. |
| income tax book by hc mehrotra: Income Tax Law & Practice A.Y 2020-21 Dr. H.C. Mehrotra, Dr. S.P. Goyal, 2020-07-01 61st Edition of Income Tax Law & Practice Assessment Year 2020-21 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. In the chapter of Deduction of Tax at Source and Collection of Tax at Source new reduced rates by 25% w.e.f. 14.5.2020 have been included. 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. |
| income tax book by hc mehrotra: Corporate Tax Planning & Business Tax Procedures Dr. V. K. Singhania/dr. Monica Singhania, 2009-09-01 The Law Stated In This Book Is As Amended By The Finance (No.2) Act, 2009. Book One Showcases The Law Of Income Tax In A Structured And Concise Manner So As To Provide The Theoretical Background For Understanding The Complex Tax Planning And Business Tax Procedures In Real World Scenarios. Book Two Covers Corporate Tax Planning (Corporate Tax, Setting Up A New Business, Financial Management Decision, Remuneration Planning, Non- Resident And Business Restructuring) Book Three Covers Tax Procedures And Management (Return, Assessment, Appeals, Penalties, Settlement Commission, Search And Seizure, Advance Tax, Tds, E-Tds And Interest). This Part Also Covers Wealth-Tax, Service Tax And Vat. Numerous Multiple Choice Problems Are Included At The End Of Each Chapter So As To Enable Clarity Of Thought And Quick Revision. Each Para (With A Distinct Number) Starts With Analytical Discussion Supported B Well-Thought Out Original Problems. The Book Is Amended Up To September 15, 2009. A Useful And Handy Book, Especially Where The Reader Is * A Student Of Tax Planning And Management * In The Tax Consultancy Profession * An Official In Tax Department * A Taxpayer Who Wants To Learn Different Techniques To Legally Minimize His Current And Future Tax Bills |
| income tax book by hc mehrotra: Statistics for Management Dr. T. N. Srivastava, 2008 |
| income tax book by hc mehrotra: Corporate Accounting R.L. Gupta, M. Radhaswamy, 2021-07-19 The 14th Revised Edition of the book Corporate Accounting includes the provision of the Companies Act, 2013, SEBI rules and regulations and Accounting Standards, wherever applicable. The whole book has been updated and corrections made wherever required. Theory and accounting treatment has been revised as per Accounting Standards – 4 (Revised) and Companies (Amendment) Act, 2019. Each aspect of a chapter has been discussed in detail in order to meet the requirements of the syllabus prescribed by different universities and professional institutes. Salient Features of the Book The following features are worth nothing in the present text: • The illustrations and assignment material has been made to conform to the requirements of Schedule III of the Companies Act, 2013. The relevant problems/ solutions has also been revised. • The revised revision of Paragraph 14 of Accounting Standards — 4 concerning Financial Statements regarding Proposed final dividend has been incorporated at relevant pages and the illustrations amended accordingly. • The relevant provisions of Ind AS — 7: Statements of Cash Flows dealing with Bank Overdraft and Proposed Dividend have also been taken care of in this book. • In the chapter of Redemption of Debentures, the treatment of interest on Debenture Redemption Funds Investments or Profit (or Loss) on the sale of DRFI have been also summerised in the chapter. • All chapters have been revised and udapted. Problem of each chapter have been suitably graded and edited to include questions of topical interest. We are confident that the book in its revised form will be more useful for B.Com (Pass and Hons.), M.Com, M.B.A., C.A., I.P.C.E, C.A.(Final), I.C.M.A. (Stage II) and Company Secretaries (Executive Programme) Examinations. |
| income tax book by hc mehrotra: Principles of Management Accounting Dr. S.N. Maheshwari, Dr. Suneel K. Maheshwari, Mr. Sharad K. Maheshwari, 2021-06-21 The book provides comprehensive coverage of the course-content requirements of the students appearing in the paper 'Management Accounting' at the B.Com, M.Com, BBA, and MBA Examinations of different Indian Universities. The book has been divided into THREE Convenient Sections. Each section covers a different aspect of 'Management Accounting' with the subject divided into chapters covering different topics systematically and concisely. The unique features of this book lie in its simplicity of style and systematic presentation of theory and graded practical illustrations which have made it user-friendly mainly for the students. This book's other main strengths are exhaustive text plentiful illustrative examples and end-of-the-chapter exercises with answers. NEW FEATURES IN THIS EDITION Updated position regarding, IFRSs and steps for their convergence in India. Certain new concepts viz. Target Costing, Kaizen Costing, and Balanced Scorecard have been incorporated in Chapter 3 (Section A) and Appendix 1 of the book. Schedule III regarding the presentation of financial statements as per the Companies Act, 2013 has been incorporated as Appendix 5 to the book. |
| income tax book by hc mehrotra: Corporate Accounting Mohammed Hanif, 2017 |
| income tax book by hc mehrotra: Income Tax Law & Accounts by Dr. R. K. Jain (25th Edition A.Y. 2020-21) Dr. R. K. Jain, 2020-08-21 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, 26. Assessment of Hindu undivided Family and Computation of Tax Liability, 27. Assessment of firm and Association of Persons and Computation of Tax Liability. Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, Rebate and Relief in Tax |
| income tax book by hc mehrotra: The Stock Option Income Generator Harvey C. Friedentag, 2009-10-05 A straightforward guide to generating consistent income by selling call options on selected stocks The Stock Option Income Generator outlines a low-stress approach to making predictable profits no matter what the state of the overall market. Harvey Friedentag, a registered investment advisor who has been successfully using this strategy for more than thirty-six years, shows how to pick stocks and then sell call options against those stocks to generate a constant source of income. With this book, you'll quickly learn to Make consistent profits in the stock market and increase your gains Protect stock holdings from price declines, cutting your losses Profit from big market moves as well as sideways moves Receive a controllable tax shelter from an option income portfolio Buy more stocks for less money Friedentag's strategy is ideal for anyone who wants to generate better returns than the overall market averages, with less risk, and receive the benefits of tax-advantaged investing. |
| income tax book by hc mehrotra: Income Tax Law and Accounts A.Y 2023-24 Dr. H.C. Mehrotra, Dr. S.P. Goyal, 2022-06-12 Salient Features of the Finance Act, 2023 A. Providing Tax Relief Under New Personal Tax Regime • New Tax Regime is Default Regime. • New Tax Rates under New Regime. • Section 87A Rebate till ` 7 lakh under New Regime. • Standard Deduction of ` 50,000 available under New Regime. • Surcharge for HNIs reduced to 25% from 37%. • Leave Encashment increased to ` 25 lakh. B. Socio-Economic Welfare Measures • Promoting timely payments to Micro and Small Enterprises. • Increasing threshold limit for Co-operatives to withdraw cash without TDS. • Penalty for cash loan/transactions against primary co-operatives. • Relief to start-ups in carrying forward and setting off of losses. • Extension of date of incorporation for eligible start up for exemption. • Conversion of Gold to Electronic Gold Receipt and vice versa. • 15 per cent concessional tax to promote new manufacturing co-operative society. C. Ease of Compliance • Increasing threshold limits for presumpting taxation schemes. D. Widening and Deepening of Tax Base and Anti Avoidance • TDS and Taxability on Net Winnings from Online Games. • Increasing rate of TCS of certain remittances. • Limiting the roll over benefit claimed under section 54 and section 54F. • Preventing permanent deferral of taxes through undervaluation of inventory. • Rationalisation of exempt income under life insurance policies. • Alignment of provisions of section 45(5A) with the TDS provisions of section 194-IC. • Prevention of double deduction claimed on interest on borrowed capital for acquiring, renewing or reconstructing a property. • Defining the cost of acquisition in case of certain assets for computing capital gains. E. Improving Compliance and Tax Administration • Introduction of the authority of Joint Commissioner (Appeals). • Rationalisation of Appeals to the Appellate Tribunal. • Assistance to authorised officer during search and seizure. • Rationalisation of the provisions of the Prohibition of Benami Property Transaction Act, 1988 (the PBPT Act). • Alignment of timeline provisions under section 153 of the Act. • Provisions relating to re-assessment proceedings. F. Rationalisation • Facilitating TDS credit for income already disclosed in the return of income of past year. • Clarification regarding advance tax while filing Updated Return. • Bringing the non-resident investors within the ambit of section 56(2)(viib) to eliminate the possibility of tax avoidance. • Providing clarity on benefits and perquisites in cash. • Rationalisation of the provisions of Charitable Trust and Institutions. • Set-off and withholding of refunds in certain cases. |
| income tax book by hc mehrotra: Secretarial Practice and Company Law Arun Kumar, Rachana Sharma, 1998 |
| income tax book by hc mehrotra: Income Tax Law & Accounts A.Y 2022-23 For Semester V of Calicut University Dr. H.C. Mehrotra, Dr. S.P. Goyal, 2022-06-08 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. |
| income tax book by hc mehrotra: Students Guide To Income Tax (including Service Tax, Vat) Dr. V. K. Singhania/dr. Monica Singhania, 2009-01-01 Basic concepts that one must know Residential status and its effect on tax incidence Income that is exempt from tax Income under the head Salaries and its computation Income under the head Income from house property and its computation Income under the head Profits and gains of business or profession and its computation. Income under the head Capital gains and its computation Income under the head Income from other sources and its computation Clubbing of Income Set off and carry forward of losses Permissible deductions from gross total income and tax liability Meaning of agricultural income and its tax treatment Individuals - Computation of taxable income Hindu undivided families - Computation of taxable income Firms and associations of persons - Computation of taxable income Return of income Advance payment of tax Deduction and collection of tax at source Interest payable by asssessee/Government Service Tax Value Added Tax (VAT) |
| income tax book by hc mehrotra: Simplified Approach To Income Tax Ahuja Girish, Gupta Ravi, 1999 |
| income tax book by hc mehrotra: Finance Act 2020 H. M. Government, 2021-06-15 Finance Act 2020 By HM Government. This Act is for the Financing and the Budget this act include the corporation tax charge and rates and also cover up the employment income and social security income. It covers up the digital service tax. |
| income tax book by hc mehrotra: Direct Taxes Ready Reckoner Dr. V. K. Singhania, 2009-07-01 |
| income tax book by hc mehrotra: Essentials of Management KOONTZ, 2000 The ninth edition of this well known text continues to integrate theory with practice. As in the previous editions, the systems model serves as the framework and integrates five constituent management functions – Planning, Organizing, Staffing, Leading, and Controlling. This new edition comes with a greater emphasis on leadership while retaining the international view of managing. The learner would find examples from top companies and renowned individuals which would not only help them deliberate upon but explore new vistas in management. |
| income tax book by hc mehrotra: Theatre and Democracy Ravi Chaturvedi, 2008 Contributed articles mostly presented in the third ISTR Conference. |
| income tax book by hc mehrotra: Income Tax Law & Accounts A.Y 2020-21 Dr. H.C. Mehrotra, Dr. S.P. Goyal, 2020-07-01 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. |
| income tax book by hc mehrotra: Income Tax A.Y 2021-22 Dr. H.C. Mehrotra, Dr. S.P. Goyal, 2021-07-01 62nd Edition of the Book: Largest Selling Book since 1964 and over the last 57 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 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 Preparation and Filing of Return of Income, details and new features of the new E-filing Website of the Income Tax Department launched on 7.6.2021 have been included. In the chapter on Deduction of Tax at Source 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 new of Covid-19 vide CBDT Press Release dated 25th June 2021 have been included 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 the largest in number in comparison to other books on income tax. Unsurpassed for over 57 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. A unique feature of the revised edition is that Section-wise Index has been incorporated. |
Income - Census.gov
Oct 22, 2024 · Census money income is defined as income received on a regular basis before payments for taxes, social security, etc. and does not reflect noncash benefits. Income …
Median Household Income Increased in 2023 for First Time Since …
Sep 10, 2024 · The ratio of Hispanic to non-Hispanic White household income decreased from 0.77 in 2022 to 0.74 in 2023, widening the median income gap between the two groups. The …
Income in the United States: 2023 - Census.gov
Sep 10, 2024 · The income estimates in the main sections of this report are based on the concept of money income, which is pretax and does not account for the value of in-kind transfers. …
Income and Poverty in the United States: 2020 - Census.gov
Sep 14, 2021 · This report presents data on income, earnings, income inequality, and poverty in the United States based on information collected in the 2021 and earlier Current Population …
What Sources of Income Do People Rely On? - Census.gov
Jan 15, 2025 · Census money income is defined as income received on a regular basis before payments for taxes, social security, etc. and does not reflect noncash benefits. Income Data …
Income Data Tables - Census.gov
May 1, 2025 · The tables below provide income statistics displayed in tables with columns and rows. Many tables are in downloadable in XLS, CVS and PDF file formats. If you are using a …
Median Household Income by County in the United States and …
Sep 19, 2024 · These tables present data on income, earnings, income inequality & poverty in the United States based on information collected in the 2023 and earlier CPS ASEC. Page Last …
About Income - Census.gov
May 15, 2023 · Census money income is defined as income received on a regular basis (exclusive of certain money receipts such as capital gains) before payments for personal …
Income and Poverty - Census.gov
Apr 8, 2025 · Income inequality is the extent to which income is distributed unevenly among a population. Poverty If a family's total income is less than the official poverty threshold for a …
Income | American Community Survey | U.S. Census Bureau
We ask about income, the number and age of children in families, and health insurance status to help communities enroll eligible families in programs designed to assist them. Income data …
Income - Census.gov
Oct 22, 2024 · Census money income is defined as income received on a regular basis before payments for taxes, social security, etc. and does not reflect noncash benefits. Income …
Median Household Income Increased in 2023 for First Time Since …
Sep 10, 2024 · The ratio of Hispanic to non-Hispanic White household income decreased from 0.77 in 2022 to 0.74 in 2023, widening the median income gap between the two groups. The …
Income in the United States: 2023 - Census.gov
Sep 10, 2024 · The income estimates in the main sections of this report are based on the concept of money income, which is pretax and does not account for the value of in-kind transfers. …
Income and Poverty in the United States: 2020 - Census.gov
Sep 14, 2021 · This report presents data on income, earnings, income inequality, and poverty in the United States based on information collected in the 2021 and earlier Current Population …
What Sources of Income Do People Rely On? - Census.gov
Jan 15, 2025 · Census money income is defined as income received on a regular basis before payments for taxes, social security, etc. and does not reflect noncash benefits. Income Data …
Income Data Tables - Census.gov
May 1, 2025 · The tables below provide income statistics displayed in tables with columns and rows. Many tables are in downloadable in XLS, CVS and PDF file formats. If you are using a …
Median Household Income by County in the United States and …
Sep 19, 2024 · These tables present data on income, earnings, income inequality & poverty in the United States based on information collected in the 2023 and earlier CPS ASEC. Page Last …
About Income - Census.gov
May 15, 2023 · Census money income is defined as income received on a regular basis (exclusive of certain money receipts such as capital gains) before payments for personal …
Income and Poverty - Census.gov
Apr 8, 2025 · Income inequality is the extent to which income is distributed unevenly among a population. Poverty If a family's total income is less than the official poverty threshold for a …
Income | American Community Survey | U.S. Census Bureau
We ask about income, the number and age of children in families, and health insurance status to help communities enroll eligible families in programs designed to assist them. Income data …
