Icbdt 2021

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Extension In Due Dates And Tax Exemption For Compensation Cbdt Analysis By Taxmann S Editorial Board

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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2021-06-29

Extension In Due Dates And Tax Exemption For Compensation Cbdt Analysis By Taxmann S Editorial Board written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-29 with Law categories.

The CBDT has recently extended the due dates for certain compliances and has also announced to provide tax exemption for the expenditure incurred by the taxpayers on COVID-19 treatment. The impact of new Notifications and Circular on various time barring dates and certain compliance of Income-tax Act are discussed in this article.

Computer And Communication Engineering

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Author : Filippo Neri
language : en
Publisher: Springer Nature
Release Date : 2024-10-22

Computer And Communication Engineering written by Filippo Neri and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-10-22 with Computers categories.

This book constitutes the proceedings of the 4th International Conference on Computer and Communication Engineering, CCCE 2024, which took place in Oslo, Norway, during May 24-26, 2024. The 19 full papers included in this book were carefully reviewed and selected from 47 submissions. They are organized in topical sections as follows: Intelligent image analysis and multimedia technology; information network and security; digital communication and information systems; and design and implementation of modern information management systems.

Taxmann S Analysis Conditions Prescribed By Cbdt To Claim Relief On Offshore Indirect Transfers

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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2021-10-20

Taxmann S Analysis Conditions Prescribed By Cbdt To Claim Relief On Offshore Indirect Transfers written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-10-20 with Law categories.

The CBDT had issued the draft rules on 28-08-2021 prescribing the specified conditions to claim the relief on offshore indirect transfer of Indian assets. After examining the stakeholder comments on the draft rules, the CBDT has notified the final rules vide Notification No. GSR 713(E), dated 01-10-2021. A summary of newly inserted rules has been incorporated in this article. Drafted by Taxmann’s Editorial Team

Current Affairs Yearly Review 2021 E Book Download Free Pdf

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Author : testbook.com
language : en
Publisher: Testbook.com
Release Date : 2022-02-02

Current Affairs Yearly Review 2021 E Book Download Free Pdf written by testbook.com and has been published by Testbook.com this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-02-02 with Study Aids categories.

This Current Affairs Yearly Review 2021 E-Book will help you understand in detail exam-related important news including National & International Affairs, Defence, Sports, Person in News, MoU & Agreements, Science & Tech, Awards & Honours, Books etc.

Banking Ssc October 2021 Ebook

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Author : Jagranjosh
language : en
Publisher: Jagran Prakashan Ltd.
Release Date : 2021-10-07

Banking Ssc October 2021 Ebook written by Jagranjosh and has been published by Jagran Prakashan Ltd. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-10-07 with Education categories.

Jagranjosh’s Banking & SSC e-book October 2021 eBook is a one-stop solution to help students preparing for the upcoming IBPS RRB & SSC GD Constable 2021 Exams. All the chapters of this e-book are reader-friendly and easy to understand. Our team at Jagranjosh.com wishes all the very best to the aspirants of Banking & SSC Exams. Key Feature Banking & SSC e-book October 2021 is prepared by subject matter expert team of Jagranjosh.com, who worked up the best to come up with this all-inclusive preparation package for IBPS RRB & SSC GD Constable 2021 Exams. The book includes a preparation strategy for IBPS RRB & SSC GD Constable 2021 Exams. This e-book also contains Important Questions of IBPS RRB Exam. Apart from this, the book also has extensive coverage of important events throughout the month.

Taxmann S Analysis Cbdt Updates The Tax Audit Report In Form No 3cd Effective From 05 03 2024

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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-03-08

Taxmann S Analysis Cbdt Updates The Tax Audit Report In Form No 3cd Effective From 05 03 2024 written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-03-08 with Law categories.

The Central Board of Direct Taxes (CBDT) has issued a Notification dated 05-03-2024 announcing amendments to Form 3CD. These changes shall apply to all tax audit reports signed or after 05-03-2024, irrespective of the assessment year to which the tax audit report relates. The analysis of changes in the clauses has been discussed in this article, including: ‣ Clause 8a (Whether the company has opted for the special tax regime with lower tax rates) ‣ Clause 12 (Reporting of profits assessable under presumptive tax schemes credited to P&L) ‣ Clause 18 (Depreciation admissible) ‣ Clause 19 (Amount admissible as deduction under Sections 35, 35D, etc.) ‣ Clause 21(a) [Amounts debited to P&L covered by Explanation 3 to section 37(1)] ‣ Clause 21(b) [Amounts inadmissible under Section 40(a)(ia)] ‣ Clause 26 (Amounts covered Section 43B) ‣ Clause 32 (Brought forward loss or depreciation)

Appointments Current Affairs Yearly Review 2021 E Book Pdf

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Author : testbook.com
language : en
Publisher: Testbook.com
Release Date : 2022-01-18

Appointments Current Affairs Yearly Review 2021 E Book Pdf written by testbook.com and has been published by Testbook.com this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-01-18 with Study Aids categories.

Make yourself aware of the new appointments and resignations with this Appointments Current Affairs Yearly Review 2021 E-book and check who is the advisor to PM, Chairman of Audit Bureau of Circulations, Chief of IAF, DG of Indian Coast Guard etc.

Taxmann S New Reassessment Regime Law Procedure Practical Guide Authoritative Resource Covering Legislative Changes Procedural Framework Judicial Rulings Practical Tools

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Author : AIFTP
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-12-16

Taxmann S New Reassessment Regime Law Procedure Practical Guide Authoritative Resource Covering Legislative Changes Procedural Framework Judicial Rulings Practical Tools written by AIFTP and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-12-16 with Law categories.

This book is an authoritative resource on the overhauled reassessment provisions under the Income-tax Act, 1961, as amended by the Finance Act, 2021, and Finance (No. 2) Act, 2024. It analyses the procedural changes, including Section 148A inquiries, revised timelines, and faceless reassessment, while providing historical context and understanding of key judicial rulings such as Union of India v. Ashish Agarwal [2022] 138 taxmann.com 64 (SC). It offers practical tools, checklists, and guidance to simplify the complexities of reassessment. The book is helpful for tax professionals, legal practitioners, and policymakers seeking clarity on the revamped reassessment framework. The Present Publication is the 1st Edition, edited by Dr K. Shivaram and Mr Tushar Hemani (Senior Advocate) and authored by Mr Shashi Bekal (Advocate). The noteworthy features of the book are as follows: • [Comprehensive Analysis of Legislative Changes] The book explains the significant amendments brought by the Finance Act, 2021 and the Finance (No. 2) Act, 2024. It covers the shift from the "reason to believe" doctrine to pre-notice inquiries under Section 148A, revised timelines for reassessment, and the introduction of faceless reassessment procedures • [Judicial Rulings and Case Law Analysis] It incorporates detailed discussions on landmark judicial decisions, including Union of India v. Ashish Agarwal [2022] 138 taxmann.com 64 (SC) and Union of India v. Rajeev Bansal [2024] 167 taxmann.com 70 (SC), to illustrate the impact of courts on the evolving reassessment provisions. These cases highlight procedural safeguards, interpretations, and the judiciary's role in shaping the reassessment framework • [Historical Context and Evolution] Tracing the reassessment regime from its origins under the Income-tax Act, 1922, the book provides a historical perspective that contextualises the recent changes within the broader evolution of tax law in India • [Practical Guidance for Compliance] The book offers hands-on tools, including detailed checklists, step-by-step guidance for responding to reassessment notices, and practical tips for ensuring procedural compliance. It simplifies complex procedures for easy implementation • [Discussion on Penalties and Prosecution] It analyses penalties and prosecution provisions related to reassessment, offering clarity on compliance requirements, potential liabilities, and how to address common pitfalls • [Analyses of Writ Remedies] It provides a detailed discussion on writ jurisdictions and remedies, outlining the constitutional avenues available to taxpayers to challenge reassessment notices and orders • [CBDT Instructions and Standard Operating Procedures (SOPs)] The book features curated annexures containing relevant CBDT notifications, instructions, and SOPs, offering a ready reference for professionals dealing with reassessment cases • [Simplified Language and Accessibility] Written in clear and concise language, the book bridges the gap between technical legal provisions and practical application, making complex topics accessible to readers • [Broad Scope of Coverage] Topics include timelines for reopening assessments, faceless reassessment, appellate mechanisms, writ petitions, penalties, and recent procedural changes, ensuring a holistic understanding of the reassessment process The book is methodically structured to provide an in-depth understanding of reassessment provisions under the Income-tax Act, 1961, combining historical context, legislative changes, judicial interpretations, and practical guidance. • Introduction and Historical Context o Overview of reassessment provisions and their evolution from the Income-tax Act, 1922 o Contextual analysis of how reassessment has shaped tax law over decades • Legislative Changes o Detailed coverage of the Finance Act, 2021, and Finance (No. 2) Act, 2024 o Key amendments such as Section 148A, faceless reassessment, and updated timelines for reopening cases • Judicial Interpretations o Landmark cases like UOI v. Ashish Agarwal and UOI v. Rajeev Bansal o Role of courts in shaping reassessment procedures and ensuring procedural fairness • Key Provisions and Concepts o A Comprehensive exploration of Sections 147 to 153 o Explanation of terms like income escaping assessment, procedural safeguards, and conditions for reopening cases • Practical Tools and Procedural Guidance o Step-by-step instructions for responding to notices and preparing effective representations o Practical checklists for compliance and navigating procedural complexities • Faceless Reassessment and CBDT Guidance o Explanation of faceless reassessment procedures and their implications o Compilation of relevant CBDT instructions, standard operating procedures, and notifications • Special Topics and Challenges o Penalties, prosecution, and their implications under the reassessment regime o Discussion of constitutional remedies, writ petitions, and appellate mechanisms available to taxpayers • Case Studies and Examples o Practical examples and curated case studies to demonstrate the application of reassessment provisions • Annexures and Reference Material o Statutory references, CBDT guidelines, and procedural clarifications o Comprehensive subject index and list of cases for easy navigation

Income Tax Law And Accounts Ay 2022 23

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Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
language : en
Publisher: Sahitya Bhawan Publications
Release Date : 2022-01-07

Income Tax Law And Accounts Ay 2022 23 written by Dr. H.C. Mehrotra, Dr. S.P. Goyal and has been published by Sahitya Bhawan Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-01-07 with Business & Economics categories.

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.

Analytical Stories On All Recently Changes In Income Tax Gst And Ibc

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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2021-05-10

Analytical Stories On All Recently Changes In Income Tax Gst And Ibc written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-10 with Law categories.

In this latest edition from Taxmann for May 2021, we provide you with the analytical stories on the recent changes in Income-tax, GST and Insolvency & Bankruptcy Code reported on Taxmann.com. The coverage of this edition is as follow: Direct Tax Laws • Aspects to be considered on application of MFN Clause of Tax Treaty • New rules for registration and approval of NGOs w.e.f. 01-04-2021 • SOFR as a replacement of LIBOR: Transfer Pricing considerations • Taxation of software payments – Understanding tax implications based on IP law Goods & Services Tax • Beneficial Exemption: Should it be construed in a Strict or a Liberal way? • The uncertainty encircling ITC availment on Corporate Social Responsibility Insolvency & Bankruptcy Code • Supreme Court upholds the sanctity of Resolution Plan & the ‘Clean Slate Theory’ under IBC