Advertisement
| service tax and education cess: Metamorphosis -Service Tax To Goods Services Tax Monish Bhalla, 2020-05-24 2006 to 2017 for 11 long years the Author wrote a weekly column in the leading English daily DNA- “Service Tax Simplified” Every week a recent burning issue, a new current problem and the challenge for finding a solution. A solution which had to be simple, in lucid, layman language. Many of his professional colleagues asked him why he gives a free solution in public!! What he achieve in giving free advice? And His response–A SMILE ! Because that’s what he give to his readers when they find their solutions, a smile on their tense faces. If his articles have brought back the smiles on the reader’s faces, if his articles have assisted them to resolve their service tax issues with the department, without spending a penny; if many articles have enriched the knowledge of his learned friends-chartered accountants, consultants, tax professionals and his friends working with the service tax department, then my efforts have been awarded. He has learned that Life is a journey, a journey with no destination. It is this voyage one needs to learn to enjoy. As you read this compilation of over 450 articles, you will experience the evolution of service tax, as if a small caterpillar has metamorphosed into a butterfly. |
| service tax and education cess: Service Tax of India Shubham Sinha, This is book is a set of BARE ACT of service tax rules as declared by govt. authorities in India and is valid throughout the territories of India. Service tax is a tax levied by Central Government of India on services provided or to be provided excluding services covered under negative list and considering the Place of Provision of Services Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax. Person liable to pay service tax is governed by Service Tax Rules, 1994 he may be service provider or service receiver or any other person made so liable. Few services are presently exempt in public interest via Mega Exemption Notification 25/2012-ST as amended up to date & few services are charged service tax at abated rate as per Notification No. 26/2012-ST as amended up to date. Presently from 1 June 2015, service tax rate has been increased to consolidated rate @ 14% of value of services provided or to be provided. The service tax rate now is consolidated rate as education cess & secondary higher education cess are subsumed with 2% of Swachh Bharat Cess(0.50%) has been notified by the Government. Dr. Raja Chelliah Committee on tax reforms recommended the introduction of service tax. Service tax had been first levied at a rate of five per cent flat from 1 July 1994 till 13 May 2003, at the rate of eight percent flat w.e.f 1 plus an education cess of 2% thereon w.e.f 10 September 2004 on the services provided by service providers. The rate of service tax was enhanced to 12% by Finance Act, 2006 w.e.f 18.4.2006. Finance Act, 2007 has imposed a new secondary and higher education cess of one percent on the service tax w.e.f 11.5.2007, increasing the total education cess to three percent and a total levy of 12.36 percent. The revenue from the service tax to the Government of India have shown a steady rise since its inception in 1994. The tax collections have grown substantially since 1994-95 i.e. from 410 crore (US$61 million) in 1994-95 to 132518 crore (US$20 billion) in 2012-13. The total number of Taxable services also increased from 3 in 1994 to 119 in 2012. However, from 1 July 2012 the concept of taxation on services was changed from a 'Selected service approach' to a 'Negative List regime'. This changed the taxation system of services from tax on some Selected services to tax being levied on the every service other than services mentioned in Negative list. |
| service tax and education cess: A Study of Service Tax in India and its Analysis Dr. Makarand Raghunath Sakhalkar, 2018-03-05 Based on recommendations made by Chelliah Committee on Tax Reforms, Service Tax was introduced for the first time in the year 1994. It is a Union levy, with a selective approach, whereby it is applicable to selected categories of services and not to all the services.The system of levy and collection of Excise Duties on goods is in existence since 1944 under Central Excise Act 1944. However, the concept of levy and collection of Service Tax on paid services was introduced in India for the first time in 1994 by the then Finance Minister Dr. Manmohan Singh. It is a tax levied on the transaction of certain specified services by the Central Government under the Finance Act, 1994. It is an indirect tax, which means that normally the service provider pays the tax and recovers the amount from the recipient of taxable service. |
| service tax and education cess: Cambridge International AS and A Level Economics Revision Guide Susan Grant, 2016-12-15 The Cambridge International AS & A Level Economics Revision Guide helps students apply their knowledge, understanding and skills to succeed in their course. This endorsed Cambridge International AS and A Level Economics Revision Guide has been designed to further develop students' skills for their Cambridge International AS and A Level Economics course. Revised to meet the latest syllabus (9708) this book is packed full of guidance to reinforce students' understanding and skills to succeed in their course. Written in a clear style by an experienced examiner this Revision Guide is perfect for international learners and accompanies the Cambridge International AS and A Level Economics Coursebook (third edition). |
| service tax and education cess: NEP Goods And Services Tax (GST) And Custom Duty [B. Com. IIIrd Year] C. A. Nikhil Gupta,, C. A. Anoop Modi , C. A. Mahesh Gupta, 2023-10-08 Goods and Service Tax (GST) 1. Overview of GST, 2. Important Definitions, 3. Supply under GST, 4. Levy and Collection of Tax, 5. Exemption from GST, 6. Composition Levy, 7. Nature and Place of Supply, 8. Time of Supply, 9. Value of Supply, 10. Input Tax Credit, 11. Registration, 12. Tax Invoice, Credit and Debit Notes, 13. E-Way Bill, 14. Payment of Tax, 15. Returns, 16. Job Work, 17. Tax Deduction and Tax Collection at Source, 18. Account, Assessment and Audit, 19. Inspection, Search, Seizure and Arrest, 20. The Integrated Goods and Services Tax Act, 21. Refunds, 22. Anti-Profiteering Measure, 23. Avoidance of Dual Control, 24. Demands and Recovery, 25. Miscellaneous Provisions of Transitional Provisions, 26. Penalties, Custom Duty 1. Introduction to Custom Duty, 2. Types of Duties, 3. Valuation, 4. Import and Export Procedure, 5. Baggage, Postal Article and Stores, 6. Export Promotion Schemes, 7. Custom Duty Authorities, 8. Appeal and Revision, 9. Penalties and Prosecution. |
| service tax and education cess: Advanced Accounting Prin. Kishor Jagtap, Dr. Sunil Zagade, Dr. Haribhau M. Jare, Prof. N.K. Aher, 2020-08-19 TYBCOM textbook of Advanced Accounting for Savitribai Phule Pune university (2015-16). |
| service tax and education cess: Guide to the "Goods and services Tax" CA Farooq Haque, 2018-04-30 Guide to the Goods and Service Tax provides the reader with an in-depth understanding of the CGST and IGST laws, regulations, circulars, notifications, etc., through comprehensive examples and illustrations. The interpretations given in this book are based on the personal understanding and opinions of the author. |
| service tax and education cess: Direct Tax Planning and Management Kaushal Kumar Agrawal, 2007 Primarily Written For The Students Of Commerce, The Present Book Is A Complete Study Of Tax Planning, Tax Procedure And Management, Wealth Tax, Central Sales Tax And Service Tax. Structured In Five Parts, The Book Contains Fifty-Nine Chapters In All Covering The Latest Syllabus Prescribed By Most Of The Indian Universities. In Addition To The Detailed Explanation Of Each Of Its Topics, The Book Is Rich In Illustrations And Practice Exercises That Facilitate Easy Understanding And Quick Revision Of The Subject. It Will Undoubtedly Prove Useful To The Students Of B.Com., Cs (Final), M.Com., Mba, Mfc And Cfa. Besides Students, The General Readers Keen To Obtain Basic Knowledge Of Tax Will Find This Book Highly Informative. |
| service tax and education cess: Indirect Taxes Dr. H.C. Mehrotra, Prof. V.P. Agarwal, 2022-04-29 Indirect Taxes For: * B.Com III Year of Bundelkhand University * B.Com (Hons) Semester IV of Binod Bihari Mahato Koylanchal University Dhanbad (BBMKU), Sido Kanhu Murmu University Dumka (SKMU) *M.Com Semester IV of Binod Bihari Mahato Koylanchal University Dhanbad (BBMKU), Vinoba Bhave University Hazaribag (VBU), Sido Kanhu Murmu University Dumka (SKMU) The present edition of the book has been thoroughly revised and the language has been made much simplified. Amendments made by the Finance Act, 2017 have been incorporated in the book and the numerical illustrations have been revised accordingly. The effect has also been given to the latest rules, circulars, and notifications. Several new illustrations have been added at appropriate places. Most of these illustrations and numerical questions are given in the book have been taken from the latest examination papers of various Universities. |
| service tax and education cess: Marketing Mechanics Shivakumar Upavasi, 2016-01-06 As it is well known to the civilized societies that standard of life depends upon products used to improve the standard of living subject to their consumption. Marketing play a vital role in supplying such type of products which are dignity based choices for the consumer. In view of this the marketing subject is presented with global perspective to help Students, Researchers. Managers, Businessmen and stake holders of the society who are involved either directly or indirectly with the industry. As an academician it was observed by me that most of the books of Marketing Management have been written by foreign authors who had common topics like Global perspectives, Holistic marketing, Customer retention, Brand management etc. |
| service tax and education cess: Goods and Services Tax (G.S.T.) & Customs Duty (11th Edition) Dr. H.C. Mehrotra, Prof. V.P. Agarwal, 2023-07-04 About the G.S.T (Goods and Services Tax) & Customs Duty Book: • Amendments in GST and Customs Duty made by the Finance Act, 2023 have been duly incorporated in the book. • Significant Notifications and Circulars issued by the Central Board of Indirect Taxes and Customs upto 30th June, 2023 have been incorporated in the revised edition of the book. • Most authentic, up-to-date and comprehensive text book on GST and Customs Duty. • 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 and Customs Duty 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. |
| service tax and education cess: Goods and Services Tax (G.S.T.) & Customs Duty (10th Edition) Dr. H.C. Mehrotra, Prof. V.P. Agarwal, 2022-07-01 About the G.S.T (Goods and Services Tax) & Customs Duty Book: • Tenth Revised and Updated Edition : 2022 • The only Book on GST and CUSTOMS DUTY 10th Revised & Updated Edition within a period of 5 years • The law stated in the book is as amended upto October, 2022 • Amendments in GST and Customs Duty made by the Finance Act, 2022 have been duly incorporated in the book. • Most authentic, up-to-date and comprehensive text book on GST and Customs Duty. • 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 ShortQuestions 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 and Customs Duty 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. |
| service tax and education cess: Doing Business with India Roderick Millar, 2006-10 Now in its second edition, this is the most comprehensive guide available to business and investment opportunities and to all aspects of commercial engagement in India. It analyses the key industry sectors which offer good opportunities for foreign investment and trade. It looks at the 'outsourcing' revolution and considers best practice through a number of recent cases studies. It also provides authoritative insight into commercial law; accounting, auditing and taxation practices; banking, foreign exchange, M&A, corporate and structured finance; and marketing issues which are unique to Indian markets. Main contributors include Ashurst and PricewaterhouseCoopers. |
| service tax and education cess: Goods And services Tax (GST) And Custom Duty CA Anoop Modi, , CA Mahesh Gupta, CA Nikhil Gupta, 2021-12-02 Goods and Services Tax (GST) 1. Overview of GST, 2. Important Definitions, 3. Supply under GST, 4. Levy and Collection of Tax, 5. Exemption from GST, 6. Composition Levy, 7. Nature and Place of Supply, 8. Time of Supply, 9. Value of Supply, 10 . Input Tax Credit, 11. Registration, 12. Tax Invoice, Credit and Debit Notes, 13. E-Way Bill, 14 . Payment of Tax, 15 . Return, 16. Job Work, 17. Tax Deduction and Tax Collection at Source, 18. Account, Assessment and Audit, 19.Inspection, Search, Seizure and Arrest, 20. The Integrated Goods and Services Tax Act, 21. Refunds, 22. Anti-Profiteering Measure , 23. Avoidance of Dual Control, 24. Demand and Recovery, 25. Miscellaneous Provisions of Transitional Provisions, 26. Penalties. Custom Duty 1. Introduction to Custom Duty, 2 . Types of Duties, 3 . Valuation, 4. Import and Export Procedure, 5. Baggage, Postal Article and Stores, 6. Export Promotion Schemes, 7. Custom Duty Authorities, 8 . Apeal and Revision, 9. Penalties and Prosecution. |
| service tax and education cess: Goods And Services Tax And Custom Duty GST by CA Anoop Modi, CA Mahesh Gupta and CA Nikhil Gupta CA Anoop Modi, CA Mahesh Gupta , CA Nikhil Gupta, 2020-07-03 Goods and Services Tax (GST) 1. Overview of GST, 2. Important Definitions, 3. Supply under GST, 4. Levy and Collection of Tax, 5. Exemption from GST, 6. Composition Levy, 7. Nature and Place of Supply, 8. Time of Supply, 9. Value of Supply, 10 . Input Tax Credit, 11. Registration, 12. Tax Invoice, Credit and Debit Notes, 13. E-Way Bill, 14 . Payment of Tax, 15 . Return, 16. Job Work, 17. Tax Deduction and Tax Collection at Source, 18. Account, Assessment and Audit, 19. The Integrated Goods and Services Tax Act, 20. Refunds, 21. Anti-Profiteering Measure , 22. Avoidance of Dual Control, 23. Demand and Recovery, 24. Miscellaneous Provisions of Transitional Provisions, Appendix (True/False and Fill in the Blanks Type Questions Custom Duty 1. Introduction to Custom Duty, 2 . Types of Duties, 3 . Valuation, 4. Import and Export Procedure, 5. Baggage, Postal Article and Stores, 6. Export Promotion Schemes, 7. Custom Duty Authorities, 8 . Apeal and Revision, 9. Penalties and Prosecution. |
| service tax and education cess: Proceedings of the National Seminar on Direct and Indirect Tax Laws—An Overview (DITBCS–2017) Dr. K.S. Lakshmi, Dr. M. Gajalakhsmi, Dr. V. Bakiyalakshmi, 2017-12-08 The seminar was conducted to highlight the vital role of Direct and Indirect Taxes: • In mobilizing revenue for the government and being progressive in nature, helps to remove disparities in income. • To inculcate a platform where the experts, delegates, academicians as well as the student community, can interact and exchange their ideas and knowledge pertaining to the emerging issues and challenges in the field of Direct and Indirect Taxes. • To promote economic growth, generate employment opportunities and create economic stability. |
| service tax and education cess: Student’s Handbook on Indirect Taxes Madhukar N Hiregange, Vishal Jain A and Roopa Nayak, Full Syllabus Coverage of Service Tax, Central Excise, Customs, VAT and CST Use of simple language with a clear examination focus Recent Amendments made by Finance Act, 2014 highlighted Recent Circulars, Notifications and Case Laws Examples and Solved Illustrations for Crystallization of Concepts Use of Tables and Flowcharts for Easy Understanding of Concepts Student-friendly Presentation for Effective Learning Chapter Overview at the beginning of each Chapter Self-Examination Questions at the end of each Chapter “Short Revision Notes” for Quick Revision at the end of each Chapter |
| service tax and education cess: International Master Tax Guide 2009/10 , 2009 This book is a concise foreign tax reference tool for the practitioner who needs quick answers to basic corporate and individual tax questions. |
| service tax and education cess: Studies in the History of Tax Law, Volume 8 Peter Harris, Dominic de Cogan, 2017-08-10 These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes: Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts – an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China. |
| service tax and education cess: Goods and Services Tax (GST) For B.Com. Sem.-5 (According to NEP-2020) Dr. A. Karim, R.K. Tyagi, 2023-12-04 Table of Content : 1. Indirect Tax : Introduction 2. Pre GST Tax Regime 3. History of GST In World 4. Important Meanings and Definitions 5. Registration 6. Levy and Collection of GST 7. Time of Supply 8. Place of Supply of Goods and Services 9. Exempted Goods and Services 10. Determination of Goods and Services Tax 11. Input Tax Credit 12. Assessment and Payment Under Goods and Services Tax 13. Goods and Services Tax Returns 14. E-Way Bill System, Composition Scheme, Reverse Charge 15. Assessment and Audit 16. Goods and Services Tax Network (GSTN) 17. Offense, Penalties and Prosecutions 18. Integrated Goods and ServicesTax (IGST) Act. More Information:- The authors of this book are Dr. A. Karim and R.K. Tyagi. Dr. A. Karim is Ex-head, Deptt. of Commerce in Govt. Mahaprabhu Vallabhacharya PG College, Mahasamund. |
| service tax and education cess: Public Finance, 29th Edition H L Bhatia, 2018 The book Public Finance continues its stride of presenting the latest information on Indian Budget. Over two generations now it has virtually become an encyclopedia on all financial matters of the Government of India, serving as a textbook for students, teachers and the general public and a reference volume for researchers and others. It is equally useful for competitive examinations conducted by various professional and employment-providing bodies. It covers the UGC syllabus and the syllabi of many Indian universities for honours, postgraduate and professional courses. |
| service tax and education cess: Indian Economy For Civil Services and Other Competitive Examinations Dr. Birendra Prasad, IAS, 2022-07-13 Indian Economy for Civil Services and other Competitive Examinations The all-new edition of Indian Economy is designed to systematically explain the concepts of Indian economics to students for obtaining high scores in the examinations. Features of the Book: • Comprehensive Coverage of Latest Syllabus • Union Budget 2022-23 • Summary of Economic Survey 2021-22 • Glossary • Updated with latest changes in government’s policies Focus of the Book: • Exhaustive revision of concepts • Thorough preparation • Attention to details via easy-to-understand language usage The book is a one-stop source of complete study material for proper preparation of Indian Economics allows an all-inclusive preparation providing the aspirants to learn, revise, and gauge their progress at par with the examination level. It comprehensively covers the following units: 1) Introduction to Economics 2) Development Strategy and Economic Reform 3) Banking Sector 4) Financial Markets in India 5) Industrial Sector in India 6) Agriculture Sector 7) Service Sector in India 8) Infrastructure Sector in India 9) External Sector 10) Inflation 11) National Income 12) Public Finance 13) Economic Planning in India 14) Social Sector in India 15) Black Money or Parallel Economy 16) Climate Change and Sustainable Development 17) Goods and Services Tax (GST) 18) Summary of Economic Survey 2021-22 19) Union Budget 2022–23 20) Glossary |
| service tax and education cess: Asia-Pacific Tax and Business Fundamentals 2012 , 2011 |
| service tax and education cess: GOODS & SERVICES TAX Dr. Jitendra Kumar Saxena, Dr. Ritesh Agarwal, 2024-02-01 Buy Latest GOODS & SERVICES TAX e-Book for BBA 6th Semester Common Minimum Syllabus as per NEP for all UP State Universities By Thakur publication. |
| service tax and education cess: Goods and Services Tax (English Book) Dr. Jitendra Kumar Saxena , Dr. Vishnu Shankar Agrahari , Navnindra Kumari , 2023-07-12 e-Book for B.Com 5th Semester for all UP State Universities Common Minimum Syllabus as per NEP. Master the complexities of Goods and Services Tax with our comprehensive English Edition book tailored for B.Com 5th Semester in all UP State Universities. Published by Thakur Publication, this authoritative guide equips commerce students with the essential knowledge and expertise in GST. Get your copy now to excel in your academic journey and stay ahead in the world of commerce. |
| service tax and education cess: Goods and Services Tax (GST) In India Dr. Venkatesh Shantapppa Katke, |
| service tax and education cess: Income Tax Law & Accounts R.K. Jain , CA Sanjeev S. Thakur, 2022-11-09 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 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. |
| service tax and education cess: Direct Tax System Income Tax by Dr. R. K. Jain Dr. R. K. Jain, 2020-07-03 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, Examination Paper SYLLBUS Unit-I :Tax System : Meaning of Tax, Features and Objectives. Role of Taxes in Indian Economy. Direct Tax in India—General Introduction of Central, Provincial and Local Direct Taxes. Unit-II :Characteristics and Main Features of Income Tax. Contribution of Income Tax in Public Revenue. Important Definitions, Previous Year, Assessment Year, Gross Total Income, Total Income, Person, Agricultural Income. Residential Status and Tax Liability. Exempted Income. Unit-III :Computation of Taxable Income of Salaried Persons. Exempted Items and Computation of Taxable Income in Case of Retirement. Unit-IV : Computation of Taxable Income from House Property. Calculation of Taxable Income from Business or Profession. Provisions Relating to Calculation of Income on Estimated Basis of Small Traders, Contractors, Transporters and Professionals. Unit-V :Capital Gains—Calculation of Taxable Capital Gain/Loss on Short Term & Long Term Capital Assets. Exemption for Capital Gains. Computation of Income from other Sources. |
| service tax and education cess: Income Tax Law & Practice by Dr. R. K. Jain Dr. R. K. Jain, 2020-07-01 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, 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. |
| service tax and education cess: Income Tax Law and Practice Assessment Year 2022-23 R.K. Jain, , C.A. Sanjeev S. Thakur, 2022-11-03 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 |
| service tax and education cess: Income Tax Law & Practice ( (Assessment Year 2022-23)) R.K. Jain, , CA Sanjeev S. Thakur, 2022-10-21 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. |
| service tax and education cess: Income Tax Law & Accounts Assessment Year 2022-23 - NEP 2020 R. K. Jain , CA Sanjeev S. Thakur, 2023-06-10 l Main Highlights of Finance Act, 2022 l Taxation Policies of Raja Todarmal 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 l New Tax Regime l Rebate and Relief in Tax l Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns l Capital and Revenue Expenditure and Receipts |
| service tax and education cess: INDIAN ECONOMY GHOSH, SAHANA, 2022-01-01 This comprehensive text aims to give readers an overall idea of the structural changes in Indian Economy in the Post-Independence era with greater focus on the period since reforms of the 1990s. Besides giving an overview of the broad trends of the economy, an attempt has been made to define various important concepts that may be useful for any average student learning the subject. Comprehensive coverage of contemporary issues such as sectoral reforms, various welfare schemes of the government, employment generation schemes, etc. are dealt with in great detail and the book is up-to-date with latest data from Economic Survey 2020–21. Primarily designed for General Studies paper of the Civil Services Examination (IAS and PCS) and the optional paper on Economics in the main examination, the book will be handy for other competitive examinations. Undergraduate and postgraduate students of commerce, economics and management will also immensely benefit by reading the book. KEY FEATURES • Up-to-date with latest data from Economic Survey 2020–21 • Short-answer and long-answer questions based on exam pattern are the highlight of the book • Previous years' examination questions• Important issues/developments highlighted TARGET AUDIENCE • Civil Services and other competitive Examinations aspirants • Undergraduate/Postgraduate students of Economics/Commerce/ Management |
| service tax and education cess: TAXATION LAW AND PRACTICE, Volume I BALACHANDRAN, V. , THOTHADRI, S., 2012-09-19 This easy-to-read text covers the entire gamut of direct and indirect taxes. The first eight chapters deal with direct taxes and generation of income from different sources. The last five chapters focus on different forms of indirect taxes. This text lucidly explains the acts, rules, sections, laws of direct and indirect taxes with a view to integrating the relevance of these laws with tax planning. The text fosters a clear understanding of the principles relating to computation of taxable income under each head of income. It covers different types of excise duties, methods of valuation for customs, types of transactions under the Central Sales Tax Act, variants of VAT and different methods of computation of VAT and service tax for management and professional services. A number of solved Illustrations at the end of each chapter are provided for easy comprehension of the subject. These along with chapter-end questions consisting of short answer questions, long answer questions and exercises, enhance its value as a text. This text is intended for the undergraduate students of management, commerce and law (BBA, BCom and BL/LLB). Students pursuing professional courses such as CA, BCS (Bachelor of Corporate Secretaryship) and the aspirants of Civil Services Examinations will also find the text immensely useful. |
| service tax and education cess: Direct Taxes Law & Practice Assessment Year - 2022-23 R. K. Jain , CA Sanjeev S. Thakur, 2022-12-19 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, |
| service tax and education cess: Taxation Law and Accounts Assessment Year 2022-23 R. K. Jain, C.A. Sanjeev S. Thakur, 2022-11-03 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 Person (a). New Tax Regime (b). Capital and Revenue Expenditure and Receipts (c). Rebate and Relief in Tax (d). Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns |
| service tax and education cess: Taxation Theory & Practice with GST (Assessment Year 2022-23) R.K. Jain, , CA Sanjeev S. Thakur, 2022-12-19 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. |
| service tax and education cess: Introductory Macroeconomics Dona Ghosh , Chandril Bhattacharyya , 2023-11-30 |
| service tax and education cess: Income Tax Law and Accounts - SBPD Publications Dr. R. K. Jain, 2021-05-29 Classes. 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. |
| service tax and education cess: Income Tax Planning & Management-SBPD Publications Dr. R. K. Jain, 2021-10-13 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. Clubbing of Income and Aggregation of Income, 14. Set-off and Carry Forward of Losses, 15. Deduction From Gross Total Income, 16 .Assessment of Individuals (Computation of Total Income), 17. Computation of Tax Liability of Individuals, 18. Deduction of Tax at Source, 19. Income Tax Authorities, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Advance Payment of Tax, 25. Assessment of Hindu Undivided Family and Computation of Tax Liability, 26. Assessment of Firm and Association of Persons and Computation of Tax Liability, 27. Recovery and Refund of Tax, 28 .Settlement of Cases, 29. Purchase of Immovable Property by Central Government, 30. Assessment of Companies, 31. Assessment of Co-operative Societies, 32. Tax-Planning for New Business. |
Windows 11 reached end of service - Microsoft Community
Dec 8, 2024 · From what you’ve shared, it seems like you're using Windows 11 version 21H2, which reached its end of service as of October 8, 2024. This means it no longer receives …
How do I access Service Control Manager in Windows 10?
4 days ago · How do I access Service Control Manager in Windows 10? I keep getting an error message from my I Drive program indicating it is unable to backup my computer because I …
Downloading Windows 7 Service Pack 1 manually.
May 2, 2012 · Downloading Windows 7 Service Pack 1 manually. Last time when windows update failed to download service pack 1, I got a problem in which my pc was not shutting down even …
Too many 'service host' processes in task manager taking up disk …
Sep 5, 2017 · Too many 'service host' processes in task manager taking up disk space A few days ago I encountered a website unrelated to mozilla try to get me to download a 'firefox …
Strange service name is P9rdrServices in services window 11.
Apr 3, 2022 · Strange service name is P9rdrServices in services window 11. I think I have been hacked through my phone which already hacked in case. When I using hotspot from my phone …
Windows Update says "Get the newer version of Windows to stay …
Dec 15, 2024 · Windows update was stuck on that version, and giving a confusing "end of service life" message. This fix -- manually downloading the update from the printed URL in your KB …
What is the phone number to speak with a person
Aug 21, 2024 · To get personalized support. it depends your country of origin. Here below appears a list. Check that out,.! Does Microsoft have a customer service number,.? North …
Guide for completely removing McAfee - Microsoft Community
Feb 12, 2023 · Get the service name from Services, Right click and choose Properties and grab the short name. (McAfee Access Protection is mcapexe) In the terminal window, type sc delete …
CrossDeviceService.exe - Microsoft Community
Feb 25, 2024 · It helps you determine if a background service is interfering with your game or program and isolate the cause of the problem.These "clean boot" steps may seem …
STRANGE SERVICES RUNNING IN TASK MANAGER - Microsoft …
Feb 9, 2023 · Hello, today i was looking through task manager as usual to see if i find any unfamiliar tasks or programs running. I came to meet this stranger services running (pkease …
Windows 11 reached end of service - Microsoft Community
Dec 8, 2024 · From what you’ve shared, it seems like you're using Windows 11 version 21H2, which reached its end of service as of October 8, 2024. This means it no longer receives security …
How do I access Service Control Manager in Windows 10?
4 days ago · How do I access Service Control Manager in Windows 10? I keep getting an error message from my I Drive program indicating it is unable to backup my computer because I drive …
Downloading Windows 7 Service Pack 1 manually.
May 2, 2012 · Downloading Windows 7 Service Pack 1 manually. Last time when windows update failed to download service pack 1, I got a problem in which my pc was not shutting down even if I …
Too many 'service host' processes in task manager taking up disk …
Sep 5, 2017 · Too many 'service host' processes in task manager taking up disk space A few days ago I encountered a website unrelated to mozilla try to get me to download a 'firefox update' …
Strange service name is P9rdrServices in services window 11.
Apr 3, 2022 · Strange service name is P9rdrServices in services window 11. I think I have been hacked through my phone which already hacked in case. When I using hotspot from my phone to …
Windows Update says "Get the newer version of Windows to stay …
Dec 15, 2024 · Windows update was stuck on that version, and giving a confusing "end of service life" message. This fix -- manually downloading the update from the printed URL in your KB …
What is the phone number to speak with a person
Aug 21, 2024 · To get personalized support. it depends your country of origin. Here below appears a list. Check that out,.! Does Microsoft have a customer service number,.? North America/Central …
Guide for completely removing McAfee - Microsoft Community
Feb 12, 2023 · Get the service name from Services, Right click and choose Properties and grab the short name. (McAfee Access Protection is mcapexe) In the terminal window, type sc delete If you …
CrossDeviceService.exe - Microsoft Community
Feb 25, 2024 · It helps you determine if a background service is interfering with your game or program and isolate the cause of the problem.These "clean boot" steps may seem complicated …
STRANGE SERVICES RUNNING IN TASK MANAGER - Microsoft …
Feb 9, 2023 · Hello, today i was looking through task manager as usual to see if i find any unfamiliar tasks or programs running. I came to meet this stranger services running (pkease find below, …
