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| taxmann direct taxes law and practice: Direct Taxes - Law & Practice Dr. Vinod K Singhania/dr Kapil Singhania, 2009-12-01 |
| taxmann direct taxes law and practice: Direct Taxes Ready Reckoner Dr. V. K. Singhania, 2009-07-01 |
| taxmann direct taxes law and practice: Taxmann's Direct Taxes Law & Practice | Professional Edition [Finance Act 2025] – Single-volume Lucid Commentary—Featuring 600+ Illustrations | Case Studies on India's Direct Tax Laws Dr. Vinod K Singhania, Dr. Kapil Singhania , 2025-04-21 Direct Taxes Law & Practice (Professional Edition) is a comprehensive and lucid presentation of India's direct tax system. Updated to reflect amendments introduced by the Finance Act 2025, the book covers in depth the law, procedures, and judicial interpretations relevant for the Assessment Years 2025-26 and 2026-27. It explains complex provisions of the Income-tax Act through detailed commentary, over 600 illustrations, practical examples, and a wealth of case studies. The current Edition particularly focuses on: • New Tax Regime and its practical implications • Tax Planning avenues for professionals and taxpayers • Recent landmark rulings by courts, along with the latest Circulars and Notifications • Case Studies demonstrating practical scenarios and problem-solving approaches The book aims to simplify and clarify direct tax provisions so that readers—from beginners to seasoned professionals—can understand and apply the law effectively. This book is intended for the following audience: • Professionals & Practitioners – Chartered Accountants, Tax Consultants, Advocates, and other finance professionals who need a reliable and up-to-date reference on direct tax law • Corporates & Businesses – Tax departments and compliance officers seeking in-depth coverage of corporate taxation, Minimum Alternate Tax (MAT), Transfer Pricing, and Business Restructuring • Government Officials & Departments – Income Tax Officers, Department staff, and policymakers can use it to clarify legislative amendments and judicial interpretations The Present Publication is the 2025 Edition for Assessment Years 2025-26 & 2026-27, authored by Dr Vinod K. Singhania & Dr Kapil Singhania, incorporating all the amendments made by the Finance Act 2025. The salient features of this book are as follows: • [Thorough Revision & Updates] Incorporates all amendments made by the Finance Act 2025. It also includes the latest circulars and notifications, ensuring up-to-date legal references • [Lucid Commentary] Complex provisions are explained methodically in numbered paragraphs and sub-paragraphs. The emphasis is on practical application; each point is closely tied to practical scenarios • [Extensive Illustrations & Case Studies] 600+ examples and illustrations that clarify typical and complex tax scenarios. Case Studies are also included to showcase how the law is applied in practice, including debatable issues and their logical conclusions • [Special Focus on Tax Planning & New Tax Regimes] Hints & strategies are given for optimised tax planning. It also incorporates analysis of new tax regimes and their implications for different categories of taxpayers • [Coverage of Judicial Interpretations] Discussion of landmark rulings of various courts to explain how statutory provisions have evolved and are interpreted • [Reader-friendly Structure] The book follows a logical arrangement of chapters with paras and sub-paras. Important topics like Transfer Pricing, Business Restructuring, and GAAR are discussed in detail. FAQs are also given in relevant chapters to address common queries The coverage of the book is as follows: • Basic Concepts & Residential Status o Foundational aspects such as Assessment Year, Previous Year, scope of total income, and residential status rules • Heads of Income o Comprehensive coverage on Salaries, House Property, Business/Profession, Capital Gains, and Other Sources—complete with illustrations and problem-solving guides • Clubbing Provisions & Set-off/Carry Forward o Detailed explanation on including others' income and adjusting losses within/between heads • Deductions & Exemptions o Exhaustive commentary on Chapters VI-A, including new sections related to interest deductions, donations, and specialised deductions for businesses • Taxation of Various Entities o Specialised chapters on Individuals, HUFs, Firms, LLPs, AOPs, Companies, and Co-operative Societies—covering their respective tax rates and unique provisions • Charitable Trusts & Institutions o Analysis of exemptions and conditions under sections 11 to 13, plus how to compute taxable income if exemptions are forfeited • Assessment Procedures o From filing returns, revised returns, and updated returns to inquiries, scrutiny assessments, best judgment, and reassessments • Penalties, Prosecutions & Interests o Details on penalty provisions, offences, and interest calculations for defaults and non-compliances • TDS/TCS Mechanisms o Nuances of withholding tax (TDS) and tax collection at source, returns, compliance obligations, and penal consequences • Appeals & Revisions o Procedure for appeals before CIT(A), ITAT, High Court, and Supreme Court, along with revisions by the Commissioner • International Taxation & Transfer Pricing o Rules and methods for Arm's Length Pricing, APA (Advance Pricing Agreements), Safe Harbour, and BEPS-related measures • Business Restructuring o Tax implications of Amalgamation, Demerger, Slump Sale, Conversion of firms/companies, etc. • GAAR & Anti-Avoidance o Guidance on General Anti-Avoidance Rule—its applicability and procedure • Case Studies & FAQs o Helping reinforce concepts with practical insights and step-by-step solutions The structure of the book is as follows: • Chapter-wise Format – Each chapter corresponds to a specific head of income or conceptual area • Paras & Sub-Paras – Content is broken down into logically numbered segments for quick reference • Illustrations & Examples – Integrated throughout the chapters to demonstrate computations, planning, and compliance steps • Case Law References – Key judgments are interspersed where relevant; these are typically highlighted or footnoted to guide further reading • Annexures & Indexes o Annexures offer ready reference to tax rates, depreciation schedules, and relevant schedules in the Income-tax Act o Section-wise Index helps the reader directly locate statutory provisions and commentary |
| taxmann direct taxes law and practice: Taxmann's Direct Taxes Law & Practice | AY 2023-24 – The go-to guide for students & professionals for over 40 years, equips the reader with ability to understand & apply the law [CA, CS, CMA, etc.] Dr. Vinod K.Singhania, Dr. Kapil Singhania, 2023-07-15 Taxmann's flagship publication on Direct Taxes has been the 'go-to-guide' for Students & Professional Practitioners for over 40 years. This book aims to make the reader understand the Law and develop the ability to apply the Law. In other words, this book aims at providing the reader with the following: • Acquire familiarity with the direct tax provisions • Awareness of the direct tax provisions • The nature and scope of the direct tax provisions • Up-to-date knowledge of how different courts of Law have interpreted a statutory provision on different occasions This book is written in simple language, explaining the provision of the Law in a step-by-step & to-the-point manner with the help of suitable illustrations, without resorting to paraphrasing sections and legal jargon. This book will be helpful for students appearing in CA, CS, ICWA, M.Com., LL.B., and MBA examinations. It will also be helpful for those appearing in the income-tax departmental examination. The Present Publication is the 69th Edition for A.Y. 2023-24 (amended up to 31st May 2023), authored by Dr Vinod K. Singhania & Dr Kapil Singhania. The noteworthy features of this book are as follows: • [Self-Learning/Practice Book] Features learn-yourself-technique enabling students to learn & apply the Law faster • [Treatment of Text is To-The-Point] The matter is arranged in paras and sub-paras with distinct numbers to save time and energy. Also, debatable issues have been deliberated to their logical conclusion • [Well-Thought-Out-Original-Problems] Each para starts with analytical discussions supported by 600+ 'well-thought-out-original-problems'. A unique style of illustrating all complex provisions has been adopted. Hints are also given wherever tax planning can be resorted to • [Most Amended] Latest Circulars, Notifications, Amendments & Case Laws (up to May 31st 2023) are included in all discussions. All recent citations of Court Rulings, Circulars and Notifications have been highlighted • [Past Exam Questions with Answers] Question set for CA (Final) (from Nov. 2012 to Nov. 2022), the post-graduate and professional examination is given along with their solutions (of theory and practical questions) as per the law applicable for A.Y. 2023-24 • [Follows Six-Sigma Approach] to achieve the benchmark of 'Zero-Error' The detailed coverage of this book includes: • Basic Concepts • Residential Status and Tax Incidence • Incomes Exempt from Tax • Salaries • Income from House Property • Profits and Gains of Business or Profession • Capital Gains • Income from Other Sources • Income of Other Persons included in Assessee's Total Income • Set Off and Carry Forward of Losses • Deductions from Gross Total Income and Tax Liability • Agricultural Income • Typical Problems on the Assessment of Individuals • Tax Treatment of Hindu Undivided Families • Special Provisions Governing Assessment of Firms and Associations of Persons • Taxation of Companies • Assessment of Co-operative Societies • Assessment of Charitable and Other Trusts • Returns of Income and Assessment • Penalties and Prosecution • Advance Payment of Tax • Interest • Tax Deduction or Collection at Source • Refund of Excess Payments • Appeals and Revisions • Income-tax Authorities • Settlement of Cases • Special Measures in Respect of Transactions with Persons Located in Notified Jurisdiction Area • General Anti-avoidance Rule • Advance Ruling for Non-residents • Search, Seizure and Assessment • Transfer Pricing • Business Restructuring • Alternative Tax Regime • Tax Planning • Miscellaneous • Annexures o Tax Rates o Rates of Depreciation o The Eleventh Schedule, Thirteenth Schedule, Fourteenth Schedule/ Investment ceiling in the case of small-scale industrial undertaking o Notified backward districts o Question set for CA (Final) examination and answers from Nov. 2012 to Nov. 2022 |
| taxmann direct taxes law and practice: Taxmann's Direct Taxes Law & Practice | Professional Edition – Lucid presentation of the law, supported by practical illustrations and strategic planning hints [Finance (No. 2) Act 2024 Edition] Dr. Vinod K Singhania, Dr. Kapil Singhania , 2024-09-05 Direct Taxes Law & Practice is a comprehensive and authoritative commentary on direct tax law, recognized for over two decades as a trusted resource for tax professionals. This professional edition is designed to explain the complexities of direct tax law and equip practitioners to apply these provisions effectively in real-world scenarios. The book is essential for those who need to understand the intricacies of the law. It is tailored for experienced tax practitioners, chartered accountants, legal professionals, tax officers, and others; this book is particularly beneficial for those involved in the practice of Income-tax, International Tax, Transfer Pricing, and other areas of direct tax. It provides a thorough and up-to-date resource that is both practical and analytical. The compendious and complex nature of direct tax law presents significant challenges for practitioners who must understand the theoretical aspects and apply these laws in practice. This book is invaluable in providing: • Familiarity with the key provisions of direct taxes • Awareness of the nature, scope, and implications of these provisions • Up-to-date Knowledge of how statutory provisions have been interpreted by various courts, ensuring that practitioners are well-equipped with the latest legal perspectives The Present Publication is the Latest Edition for Assessment Years 2024-25 & 2025-26, authored by Dr Vinod K. Singhania & Dr Kapil Singhania, incorporating all the amendments made by the Finance (No. 2) Act 2024. The salient features of this book are as follows: • [Thoroughly Revised] The text has been updated and revised to enhance readability, ensuring that complex topics are presented in a user-friendly manner, making it an essential companion for practitioners who require quick, reliable information • [Lucid & Precise Explanations] The treatment of each topic is clear, to the point, and painstakingly arranged in numbered paragraphs and sub-paragraphs. This format enhances readability, making it easier for practitioners to understand the content. The commentary also provides practical application advice, providing illustrations and examples that clarify how legal principles work in practice • [Comprehensive Coverage] The book provides an exhaustive analysis of all relevant provisions of the Income-tax Act, supported by the latest judicial pronouncements, circulars, notifications, and rules. Over 600 illustrations supplement the theoretical discussions, offering practical examples that help clarify complex issues, making the study of direct taxes simpler and more approachable • [Integrated Analyses] This edition integrates the analyses from various sources, including: o Income-tax Act, 1961 o Income-tax Rules, 1962 o Frequently asked questions for complex provisions o Section-wise Gist of Relevant Circulars, Clarifications and Notifications issued from January 2016 to June 2024 o Section-wise Digest of all Landmark Rulings by the Apex Court and High Courts from 2016 to June 2024 • [Tax Planning Guidance] Strategic tax planning hints are provided throughout the book, indicating where tax planning can be effectively implemented to optimize tax liabilities • [Latest Amendments & Judicial Interpretations] The book includes all the latest circulars, notifications, amendments, and case laws, ensuring that practitioners are up-to-date with recent legal developments. It highlights recent citations of court rulings, providing a comprehensive view of the law's current state • [User-Friendly Navigation] Equipped with a detailed alphabetic subject index and a list of cases, this book allows practitioners to quickly find the relevant discussion or ruling. The section-wise gist of relevant circulars and notifications further enhances its utility as a reference tool • [Bestseller Legacy] As part of Taxmann's renowned bestseller series, this book has consistently been the top choice for professionals seeking reliable and up-to-date tax commentary • [Zero Error Commitment] Adhering to Taxmann's rigorous Six Sigma approach, this edition strives to meet the highest standards of accuracy, ensuring a 'Zero Error' benchmark in its commentary |
| taxmann direct taxes law and practice: 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 |
| taxmann direct taxes law and practice: Taxmann's Direct Taxes Law and Practice Vinod K. Singhania, Jeewan Singhania, 1994 |
| taxmann direct taxes law and practice: Taxmann’s 60+ FAQs on Income Tax Returns (ITR) | A.Y. 2022-23 Taxmann, 2022-07-28 The CBDT has notified the Income-tax Return (ITR) Forms (‘New ITR Forms’) for the Assessment Year 2022-23 vide Notification No. 21/2022, dated 30-03-2022 & Notification No. 23/2022, dated 01-04-2022. These ITR Forms will be applicable to file income tax returns in respect of income earned during the period 01-04-2021 to 31-03-2022. In this article, we have prepared 63 FAQs on the filing of ITRs and bifurcated those into various categories. Key Highlights 1. Applicable ITR forms for Assessment Year 2022-23, their applicability, and due dates. 2. When is it mandatory to file the return of income for an individual or HUF? 3. Under what circumstances is a non-resident exempt from filing a return of income? 4. What is an updated return and who is eligible to file it? 5. What should be the ‘relevant accounting period’ for reporting foreign assets in Schedule FA? 6. What is the meaning of Financial Interest? 7. What is Annual Information Statement (AIS) and how to access it? 8. How to report the “cost of acquisition” and “sale consideration” in case unlisted equity shares have been held during the year by way of gift, will, amalgamation, etc.? 9. Whether property and buyer information is required to be reported under the Capital Gain Schedule if such property is situated outside India and sold to a non-resident? 10. How to claim TDS credit in ITR if the deductor didn’t deposit TDS? |
| taxmann direct taxes law and practice: Commercial's Direct Taxes , 2021 |
| taxmann direct taxes law and practice: Kanga & Palkhivala's the Law and Practice of Income Tax , 2020 |
| taxmann direct taxes law and practice: Indirect Taxes V. S. Datey, 2013 |
| taxmann direct taxes law and practice: Tax laws and practice DR.VEENA SONI, 2022-09-30 |
| taxmann direct taxes law and practice: Your Federal Income Tax for Individuals United States. Internal Revenue Service, 1980 |
| taxmann direct taxes law and practice: Taxmann's Direct Taxes V. K. Singhania, 2006 |
| taxmann direct taxes law and practice: Deduction Of Tax At Source - Advance Tax & Refunds Dr. V. K. Singhania/dr. Kapil Singhania, 2007-01-01 * Deduction Of Tax At Source From Salary * How To Work Out Estimated Salary And Quantum Of Tax To Be Deducted Therefrom * Deduction Of Tax At Source From Interest On Securities * How To Compute Interest On Securities And Tax Deductible Therefrom At Source * Deduction Of Tax At Source From Dividend * How To Compute Dividends And Tax Deductible Therefrom * Deduction Of Tax At Source From Interest Other Than Interest On Securities * How To Compute Interest (Other Than Interest On Securities) And Tax Deductible Therefrom * Tax Deduction From Winnings From Lottery, Crossword Puzzle, Card Games Or Other Games * Winnings From Lottery, Crossword Puzzle, Card Game Or Any Other Game And Tax To Be Deducted Therefrom * Tax Deduction From Winnings From Horse Race * Winnings From Horse Race And Tax To Be Deducted Thereon * Tax Deduction From Payment To Contractors And Sub-Contractors * What Constitutes A Payment To Contractor/Sub-Contractor And How Much Tax Is To Be Deducted Therefrom * Tax Deduction From Insurance Commission * How To Compute Insurance Commission And Tax To Be Deducted Therefrom * Deduction Of Tax At Source From National Savings Scheme * How To Compute Amount Referred To In Section 80Cca(2)(A) And Tax To Be Deducted Therefom * Deduction Of Tax At Source On Account Of Repurchase Of Units By Mutual Funds Or Unit Trust Of India * How To Compute Amount Referred To In Section 80Ccb(2) And Tax To Be Deducted Therefrom * Deduction Of Tax At Source From Commission On Sale Of Lottery Tickets * How To Compute Commission On Sale Of Lottery Tickets And Tax Deductible Therefrom * Tax Deduction From Commission Or Brokerage * How To Compute Commission Or Brokerage And Tax To Be Deducted Therefrom * Tax Deduction From Rent * How To Compute Rent And Tax To Be Deducted Therefrom * Deduction Of Tax At Source From Fees For Technical Or Professional Services * How To Compute Fees For Professional And Technical Services And Tax Deductible Therefom * Deduction Of Tax At Source From Payment Of Compensation On Acquisition Of Immovable Property * How To Compute Tax Deductible From Payment Of Compensation On Acquisition Of Immovable Property * Tax Deduction From Payments To Non-Residents * How To Compute Amount Payable To Non-Resident And Tax To Be Deducted Therefrom * Deduction Of Tax At Source From Income Of Units Of Offshore Fund * How To Compute Amount Of Tax Deduction Under Section 196B * Deduction Of Tax At Source From Income From Foreign Currency Bond Or Shares Of Indian Company * How To Compute Amount Of Tax Deduction Under Section 196C * Deduction Of Tax At Source From Income Of Foreign Institutional Investors From Securities * How To Compute Amount Of Tax Deduction Under Section 196D |
| taxmann direct taxes law and practice: Transfer Pricing , 2021 |
| taxmann direct taxes law and practice: Taxmann's Direct Taxes: Law & Practice Singhania Vinod K, 2001 |
| taxmann direct taxes law and practice: Tax Procedure and Tax Fraud in a Nutshell Camilla E. Watson, 2016 Softbound - New, softbound print book. |
| taxmann direct taxes law and practice: Taxmann's Direct Taxes: Law & Practice Singhania Vinok K, 1999 |
| taxmann direct taxes law and practice: Taxmann's Law & Practice of Income Tax by Pithisaria & Pithisaria (3 Vols.) – The updated 'section-wise' flagship commentary, presented in an integrated, interconnected and short & concise format M.K. Pithisaria, Abhishek Pithisaria, 2022-08-08 Taxmann's flagship section-wise commentary on Income-tax Act is also the most updated & amended. It is presented in a structured, integrated, interconnected, and short & concise format. This book exemplifies the Taxmann's legacy of 60+ years and the unmatched 35 years' experience of Mr M.K. Pithisaria. This book will be helpful for tax practitioners of Income-tax, International Tax, Transfer Pricing, etc. The Present Publication is the 1st Edition, amended by the Finance Act 2022 & updated till 14th July 2022. This book is authored by Adv. M.K. Pithisaria & CA Abhishek Pithisaria, with the following noteworthy features: • [Flow of the Commentary] o The content of each (operative) Section starts with the Section portion, followed by; o The relevant Rule to that Section (if any) followed by; o The commentary portion under the central heading 'Comments' • [Integrated Commentary] that cohesively integrates the following: o Income-tax Act, 1961 o Income-tax Rules, 1962 o Notifications, Circulars, Instructions, etc. issued by the Central Board of Direct Taxes (CBDT) and the Central Government o International literature on International Tax & Transfer Pricing • [Interconnected Commentary] o This commentary aims to help the reader comprehend the law logically, effectively, and efficiently o The authors have given a para numbering and broad subject heading in the commentary on every Section, allowing you to navigate to the relevant portion quickly o Each volume provides a detailed alphabetic subject index and list of cases that help you find the relevant discussion instantly • [Comprehensive Commentary] o The authors have explained every provision's critical aspect and principles with judicial pronouncements, circulars, notifications, practical insights, and illustrations. o The book covers the international literature on various aspects, including UN Model Tax Convention 2021, OECD TP Guidelines, and Expert Committee's Report on GAAR |
| taxmann direct taxes law and practice: Taxmann's Direct Taxes: Law & Practice Singhania Vinod K, 2003 |
| taxmann direct taxes law and practice: 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. |
| taxmann direct taxes law and practice: ASSESSMENT OF BUSINESS PROFITS S.N.L Agarwala/prabhat Agarwal/usha Agarwal, 2003 A Comprehensive and Practical Guide on Assessment of Profits from Business * Emerging trends in assessment of profit. * Challenges to book profit. * Profitability ratios. * Additions and deductions. * Deemed profits and gains. * Export profit. * Presumptive income. * Protective assessment. * Assessment in search and seizure cases under the Block Assessment Scheme as well as under New Assessment Scheme. This book will help in developing skills for determination of profit that is charged to income-tax. It is useful for tax administrators, tax consultants and taxpayers as a handy reference book on the subject. |
| taxmann direct taxes law and practice: Taxmann's Direct Taxes Law & Practice | AY 2025-26 – The Comprehensive Guide—Covering Legislative Updates | Judicial Rulings | 600+ Solved Examples | 10 Years' CA (Final) Questions with Solutions Dr. Vinod K.Singhania, Dr. Kapil Singhania, 2025-02-17 Direct Taxes Law & Practice is a classic, authoritative guide to Indian direct tax law. It dissects and explains the complicated provisions of direct taxation with remarkable lucidity. Recognised and recommended by all major professional institutes and universities in India, it distils legislative amendments and judicial interpretations aligning perfectly with the Assessment Year 2025-26. The work stands out by merging theoretical discussions with ample practical illustrations—over 600 solved examples that help students, academicians, and practitioners grasp complex scenarios. Emphasis is also placed on judicial rulings, case laws, and official notifications, thus offering a highly reliable reference that keeps pace with evolving taxation norms. This book is intended for the following audience: • Students – Ideal for those preparing for CA, CS, ICWA, M.Com., LL.B., MBA, or other postgraduate and professional examinations. Serves as a comprehensive exam guide, presenting straightforward explanations of intricate laws and last 10 years' CA (Final) questions with solutions • Practitioners & Professionals – A must-have reference for chartered accountants, lawyers, tax consultants, and in-house finance teams looking for in-depth guidance on the latest amendments and leading case laws • Educational Institutions & Libraries – Trusted by leading universities and professional institutes; a staple reference work in academic libraries for direct taxation • Income-tax Department Officials – Useful for departmental exams, offering step-by-step insights into interpreting and applying direct tax provisions The Present Publication is the 72nd Edition | A.Y. 2025-26 (amended up to 15th January 2025), authored by Dr Vinod K. Singhania & Dr Kapil Singhania. The noteworthy features of this book are as follows: • [Latest Amendments & Judicial Rulings] Incorporates amendments, circulars, notifications, and judicial precedents up to 15th January 2025. Highlights crucial developments in case law that influence practical application • [Lucid & Reader-friendly Presentation] Uses a numbered paragraph system for easy reference. Emphasises clarity, brevity, and an organised flow of topics, making a dense subject more approachable • [Over 600 Solved Illustrations] Comprehensive examples address real-life scenarios and clarify subtle areas of tax law. Provides 'hints' for tax planning where applicable • [Coverage of Past Examination Questions] Includes the last 10 years' CA (Final) theoretical and practical questions with solutions adapted to the law for A.Y. 2025-26. It also features questions from other professional and postgraduate exams, ensuring thorough practice • [Special Focus on Complex Issues] Discusses debatable or controversial points, arriving at logical conclusions grounded in statute and case law. Offers tax planning perspectives to guide strategic decisions. • [Structured Thematically] Chapters are broken into sub-sections, each dealing with distinct aspects of direct tax law, ensuring easy topic-wise study The structure of the book is as follows: • Chapter-by-chapter Approach – Each chapter addresses one or more sections systematically, from simpler fundamentals to advanced concepts • Paras & Sub-paras – Comprehensive yet time-saving layout that helps students identify crucial points quickly • Illustrative Solved Examples – Over 600 illustrations are placed throughout the text, clarifying the application of complex provisions • Practice & Revision Material – Exhaustive question bank, including CA (Final) past exam queries (practical and theory) updated for A.Y. 2025-26 • Case Laws & References – Integrated references to recent and landmark judgments, highlighting real-world judicial interpretations • Tax Planning Notes – Strategic insights are interspersed within chapters, guiding readers on potential tax-saving measures |
| taxmann direct taxes law and practice: Taxmann’s Taxation of Expatriate Employees & Regulatory Aspects – Comprehensive Commentary (along-with Case Studies) on Cross-Border Movement of Employees | As Amended by the Finance Act 2021 CA Ashish Karundia, 2021-05-14 This book provides a comprehensive commentary to understand & comply with the taxation and regulatory aspect of the cross-border movement of employees, that results in secondment. As with any cross-border arrangement, multiple complex laws are involved, this book serves as a primer to understand these complexities and related compliances. The discussion in this book starts with determining who is the employer of the expatriate, which is important to identify the correct laws to be complied with. This book aims at providing the reader, an insight into implications that typically arise in secondment arrangement(s), under various Indian laws in the hands of the expatriate & company, such as: • Expatriate 𝚘 Immigration Laws 𝚘 Personal Income Tax 𝚘 Custom Baggage Rules • Company 𝚘 Social Security Laws 𝚘 Exchange Control Laws 𝚘 Corporate Income Tax 𝚘 Transfer Pricing 𝚘 Goods & Services Tax 𝚘 Corporate Law The Present Publication is the 2nd Edition, authored by Ashish Karundia, with the following noteworthy features: • [Explains Situs of Accrual of Salary], i.e. place of enforcement of employment contract or place of the rendering of services • [Social Security Deduction] Discusses taxability as well as deductibility of contribution to overseas social security contribution in the hands of the employee • [Disputed Salary Ingredients] Captures detailed analysis of disputed salary ingredients such as: 𝚘 Per-Diem/Per-Day Allowance 𝚘 Tax Equalization 𝚘 Hypothetical Tax 𝚘 Employee Stock Option Plan(s) • [Short Stay Exemption] Explains the conditions for short stay exemption and related issues • [Employment Visa vs. Business Visa] Points out the difference between employment visa and business visa • Explains various clauses such as detachment, exportability and totalization of social security agreements • [Meaning of Resident] Lucidly explains the difference between ‘resident’ as per income-tax and ‘resident’ as per FEMA • [Deemed International Transactions] Explains whether secondment agreement will qualify as deemed international transaction or not • [Case Laws] for deciding the employer employee relationship. • Explains situations when fixed establishment (GST) of the foreign entity is triggered The detailed contents of the book are as follows: • Introduction 𝚘 Overview 𝚘 Employer-Employee Relationship • Implications in the Hands of Employee 𝚘 Immigration Laws 𝚘 Personal Income Tax 𝚘 Custom Baggage Rules • Implications in the Hands of Company 𝚘 Social Security Laws 𝚘 Exchange Control Laws 𝚘 Corporate Income Tax 𝚘 Transfer Pricing 𝚘 Goods and Services Tax 𝚘 Corporate Law |
| taxmann direct taxes law and practice: Taxmann's Direct Taxes Vinod Kumar Singhania, Kapil Singhania, 2004 |
| taxmann direct taxes law and practice: Comprehensive GST Law Referencer Puneet Agrawal, Vipan Aggarwal, 2021-09-20 1. This book comprises of full text of all Central Acts (CGST, IGST, UTGST, and GST Compensation to States) and their respective Rules, Notifications, Forms, Circulars and Orders related to GST. 2. This book contains Cross-referencing of relevant Notifications, Rules, Forms, Circulars and Orders (with description) with each section, and vice-versa. 3. It also contains all notifications (except rate notifications), circulars and orders duly indexed with description alongwith reference of relevant sections/rules. 4. This cross referencing will help the readers to know the relevant related provisions at one place instead of going through the whole of lot of rules, notifications, circulars and orders. 5. This book contains notifications as originally issued as also the notifications as amended from time to time. Amendments, if any, in each notification is presented in form of a table above every notification along with brief gist of amendment which will help the readers to know the amendments in a single glance. 6. The Detailed Table of Contents relating to notifications (Part-2) and circulars/orders (Part-3) contains brief description of each notification/circular/order which will help the readers to easily locate the relevant notification/circular/order which he is searching for. 7. This book will be constantly and timely updated. |
| taxmann direct taxes law and practice: Direct Taxes - Law & Practice (Hardbound) Dr. V. K. Singhania/dr. Kapil Singhania, 2010-09-01 |
| taxmann direct taxes law and practice: Taxmann's Direct Taxes Vinod Kumar Singhania, 2002 |
| taxmann direct taxes law and practice: Students Guide To Income Tax (hindi) Dr. V. K. Singhania/dr. Kapil Singhania, 2009-06-01 |
| taxmann direct taxes law and practice: The Law of Income Tax Alayavalli C. Sampath Iyengar, 2005 |
| taxmann direct taxes law and practice: #TaxmannAnalysis | Snippets of Changes made in the Finance Act 2022 Taxmann, 2022-03-28 The Finance Act, 2022 has received the assent of the President, Shri Ram Nath Kovind on March 30, 2022. The Finance Act 2022 has introduced more than 35 changes in the Finance Bill as introduced on February 01, 2022. New amendments have been made, and some proposed amendments have been removed or modified. A snippet of all the changes made in the Finance Act, 2022 viz-a-viz the Finance Bill, 2022 is presented in this write-up. Drafted by Taxmann’s Editorial Board. |
| taxmann direct taxes law and practice: #TaxmannAnalysis | Validity of Reassessment Notices | Read Now for FREE! Taxmann, 2022-05-16 The recent changes in Reassessment has you confused? 😖 Taxmann, as always, is here for you! 🤓 This exclusive article evaluates the instructions issued by the CBDT and explains the different scenarios wherein notices issued by the AO under the old provisions shall be treated as valid Drafted by Dr Vinod K. Singhania & Taxmann’s Editorial Board Read the Analysis Now! |
| taxmann direct taxes law and practice: Central Excise Law & Practice V S Datey, 2009-06-01 Division One: Liability of Excise Duty Background of Indirect Tax Law Liability of Central Excise Duty Excisable Goods Manufacture and Production Case Law on Manufacture Deemed Manufacture Manufacturer Classification of Goods Principles of Classification Division Two: Valuation in Central Excise MRP Based Valuation Transaction value in Excise Inclusions/Exclusions in Transaction value Bought out Goods, Accessories for Valuation Valuation Rules Sale to a Related Person Division Three: Procedures in Central Excise Background of Procedures in Excise Basic Procedures in Central Excise Export and Central Excise Other Excise Procedures Division Four: CENVAT Introduction to CENVAT Input Goods for CENVAT CENVAT Credit of Input Service CENVAT Credit of Duty Paid on Capital Goods Utilisation of CENVAT Credit Duty paying documents for CENVAT Dealer's Invoice for CENVAT Exempted Goods/Output Services Removal of Input, Capital Goods and Waste Procedures and Records for CENVAT Miscellaneous Provisions of CENVAT Accounting, Inventory Valuation and CENVAT Division Five: Exemptions to SSI Excise Concession to SSI Procedural and other Concessions to SSI Branded Goods and SSI Clubbing of Clearances of SSI Division Six: Assessments, Demands Assessment Demands of Excise Duty Demands for Suppression, Misstatement or Fraud Demand for Shortages and Clandestine Removal Interest for Delayed payment of Duty Recovery of Dues Division Seven: Other Topics in Central Excise Refund of Duty Exemption from Duty Interpretation of Exemption Notification Captive Consumption Job Work under Central Excise Other Topics in Central Excise Adjudication and Penalties Appeals in Central Excise |
| taxmann direct taxes law and practice: Taxmann's Direct Taxes Vinod K. Singhania, 2012 |
| taxmann direct taxes law and practice: Taxpayer To Taxsaver A.N. Shanbag, Sandeep Shanbag, 2014-08-14 A best-selling author's expert guidance on how to be a taxsaver instead of a taxpayer — solutions that work Mastering tax basics: Exempted incomes, including NSO schemes, LIC payments and dividends from shares and equity funds ▪ Tax concessions for salary earners ▪ Deductions from income under new Section 80C, pension scheme, Mediclaim, deductions from interest on loans, etc. Top tax haven — Shares and equity, mutual funds: Total tax exemption on long-term capital gains ▪ Tax-free dividends ▪ How to use equity funds like a savings account ▪ How to reduce market risk ▪ Growth versus dividend options. How to save capital gains: All the exemptions available under Section 54 — and how to make the best use of them ▪ Making use of indexation to lower taxes ▪ Buying a house property to save tax on capital gain ▪ Capital gains on gifted assets ▪ Capital Gains Account Scheme — the pitfalls to watch out for. Tax-saving investment options: PPF and Employee's Provident Fund (EPF) — tips and tricks; why additional contribution to EPF may be a great idea ▪ How HUF partition can save tax. Retirement planning: When to opt for VRS ▪ Best investment options for retirement planning ▪ Pension pitfalls. Investing in property: Tax-efficient ways of investing in property ▪ Housing loans for your dream house — how much loan to go in for. Plus: Solutions to frequently-encountered tax kinks, including: Salary ▪ Hindu Undivided family ▪ Income tax ▪ Gift and wealth ▪ NSCs and PPF ▪ Shares and securities ▪ Mutual funds ▪ Life insurance ▪ House property, etc. Open this book and start saving taxes — today! |
| taxmann direct taxes law and practice: Shanbhag, A. N.: In the Wonderland of Investment - 2006-2007, 24th/ed. A.N. Shanbhag, 2005 |
| taxmann direct taxes law and practice: The Management Accountant , 2008 |
| taxmann direct taxes law and practice: Guide To Tax Audit Srinivasan Anand G, 2009-08-01 A Comprehensive Practice Guide For Chartered Accountants To Conduct Compulsory Tax Audit Under Section 44Ab Of Income Tax Act *Clause-By-Clause Analysis Of Form No. 3Ca/3Cb/3Cd. *Linking Of Each Item Of Form 3Cd To Corresponding Item In Itr 5/Itr 6 So That Returns Can Be Filled Up Easily Based On Form 3Cd. *Relevant Provisions Of Income-Tax Act, As Amended By Finance (No.2) Act, 2009 Duly Explained With The Help Of Charts & Tables. *Relevant Discussion Of Legal Provisions And Case Laws. *Icai'S Views Incorporated. *Practical Analysis Of Auditing & Assurance Standards. |
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Taxmann is the most reliable online source for research on income tax, indirect tax & GST, Company Law, IFRS, Ind AS & International Taxation
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Shop Taxmann's latest, authentic, and amended books on Indian tax and corporate laws with expedited/fast delivery, cash on delivery, easy returns, dedicated customer support, and …
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GST Case Laws Digest 2019 edition - A section-wise case book of High court judgments or orders, Appellate Authority for Advance Ruling (AAAR),Authority for Advance Ruling (AAR), …
Taxmann - Everything on Tax and Corporate Laws of India
Taxmann.com Research provides regular and timely updates on tax and corporate laws from more than 1,000+ authentic and verified sources. All statutory updates are reported on the …
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Taxmann Premium unifies Research, Practice, and Learning to deliver a holistic approach, ensuring you have the tools to enhance efficiency, make informed decisions, and achieve …
Taxmann's Practice | Your Virtual Legal Advisor! – An Intuitive and ...
Taxmann's Practice is a virtual legal advisor that helps you understand complex legal concepts and enables you to give instant & best-in-class advice to your clients. This platform delivers …
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Discover expert-led webinars, workshops, and masterclasses on Taxmann.com | Learning. Enhance your professional skills in tax, finance, and law today!
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Mar 26, 2025 · Latest from Taxmann The Finance Bill 2025 , as passed by the Lok Sabha on 25th March 2025, introduces several noteworthy amendments, including the withdrawal of the …
