• Largest Selling Book since 1964 and over the last 59 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax.
• Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2023-24. Further, the amendments made by the Finance Act, 2022 and the Finance Act, 2023, applicable for the Assessment Year 2023-24, have been incorporated in the book.
•  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 59 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.
• Chapters on G.S.T. have been incorporated in the book as per new syllabus.

Taxation: Theory and Practice Book Contents

1. Income Tax : Introduction and Important Definitions
   
2. Agricultural Income
   
3. Residence and Tax Liability (Basis of Charge)
   
4. Exemptions from Tax (Non-taxable Income)
   
5. Income from Salaries
   
6. Income from Salaries (Retirement)
   
7. Income from House Property
   
8. Profits and Gains of Business or Profession
   
9. Determination of Income of Certain Business or Profession on a Presumptive Basis
   
10. Depreciation and Investment Allowance
    
11. Capital Gains
    
12. Income from Other Sources
    
13. Clubbing of Incomes and Aggregation of Incomes or Deemed Incomes
    
14. Set-off and Carry Forward of Losses
    
15. Deductions to be Made from Gross Total Income while Computing Total Income
    
16. Computation of Total Income of Individuals
    
17. Computation of Tax Liability of Individuals
    
18. Rebate and Relief of Tax
    
19. Income Tax Authorities
    
20. Preparation and Filing of Return of Income
    
21. Assessment Procedure

Goods and Services Tax (G.S.T.)

1. Goods and Services Tax (G.S.T.)
2. Registration Process Under G.S.T.
3. Taxation Mechanism Under G.S.T.

The post Taxation Theory & Practice (Including G.S.T.) appeared first on Sahitya Bhawan Publications.

Salient features of the book :

• In the book 3 Model Papers with Answers as per new examination pattern have been included and also fill in the blanks, multiple choice and one mark questions with ans. have been given.
• The subject-matter has been arranged and systematised strictly according to course prescribed.
• The language and style of presentation are very simple and the subject-matter has been divided into various headings and sub-headings so as to give a flow in studying this numerical subject.
• Both theoretical and numerical aspects of the subject have been given due importance. The numerical illustrations have been carefully graded with supporting theoretical background. At many places, explanatory notes have also been given to clarify the working of solution.
• Numerical illustrations and questions have been arranged in a systematic and scientific sequence from simple to complex.
• Illustrations and questions both have been arranged in the identical sequence so that students can easily solve the questions after understanding the illustration in the same order.
• Chapter of Cash Flow Statement has been written strictly as per AS-3.
• In the selection of illustrations and questions priority has been given to university examination papers so that students may make practice according to that standard.
• Short answer and objective type questions (Theoretical & Numerical) have also been incorporated according to new examination pattern of different universities.
• Standard but simple formulae have been used in different chapters and at the end of each chapter all formulae relevant to that chapter have been given at one place.
• An important feature of revised edition of this book is that all relevant chapters have been re-drafted as per revised format of Balance Sheet and Statement of Profit & Loss given in Schedule III of the Companies Act, 2013. In this context terminology has also been used as per new formats.

The post Financial Statement Analysis appeared first on Sahitya Bhawan Publications.

कराधान विधान एवं लेखे (Taxation Law & Accounts) पुस्तक के 63वां संशोधित संस्करण की प्रमुख विशेषताएं:

• जुलाई 2022 तक अद्यतन आय कर अधिनियम, 1961 के प्रावधानों की अत्यन्त सरल भाषा में प्रामाणिक एवं विस्तृत विवेचना
• पुस्तक के वर्तमान संस्करण को The Finance Act, 2022, के आधार पर पूर्णत: संशोधित किया गया है।
• पुस्तक की एक अद्वितीय विशेषता यह है की पूंजी लाभ (Capital Gains) अध्याय में केंद्रीय प्रत्यक्ष क्र बोर्ड (CBDT) द्वारा 14 जून, 2022 को वित्तीय वर्ष 2022-23 के लिए निर्गत Cost Inflation Index को सम्मिलित किया गया है|
• कर निर्धारण वर्ष 2021-22 से प्रभावी वैकल्पिक कर-व्यवस्था (Alternate Tax Regime) पर एक नया अध्याय पुस्तक में सम्मिलित किया गया है |
• जुलाई 2022 तक निर्गत Circulars तथा Notifications का यथास्थान समावेश |
• अध्यायों के अन्त में सम्पूर्ण अध्याय का संक्षेप (Summary) तथा विभिन्न अध्यायों में अनेक नई तालिकाओं (Tables) का समावेश |
• त्रुटिरहित सुन्दर एवं स्पष्ट मुद्रण
• अन्य पुस्तकों की अपेक्षा सबसे अधिक हल सहित उदाहरण (Illustrations) तथा अभ्यासार्थ प्रश्न (Questions) उत्तर सहित |
• अभ्यासार्थ प्रश्नों के पूर्ण हल Practical Problems in Income Tax पुस्तक में दिए हुए हैं।
• प्रत्येक अध्याय के अन्त में लघु उत्तरीय प्रश्न, वैकल्पिक प्रश्न तथा लघु अंकीय प्रश्नों समावेश उत्तर सहित किया गया है।

Taxation Law & Accounts Syllabus For B.Com. (Hons.) II Semester of Dr. Babasaheb Bhimrao Ambedkar Bihar University Muzaffarpur (BRABU)

1. Income Tax Act, 1961 – Definitions, the concept of income, residence and tax liability, income exempted from tax
2. Computation of income under the heads:

(a) Salaries

(b) House property

(c) Business & Profession

(d) Capital gains and

(e) Other sources.

      3. Income Tax Authorities – Their appintment, Jurisdiction and powers.

कराधान विधान एवं लेखे Taxation Law & Accounts Book विषय-सूची

1. आयकर (विषय-प्रवेश तथा महत्वपूर्ण परिभाषाएं)
2. कृषि आय
3. निवास-स्थान तथा कर-दायित्व (प्रभार का आधार)
4. कर से छूटें (गैर-कारयोग्य आयें)
5. वेतन से आय
6. वेतन (अवकाश ग्रहण) से आय
7. मकान-सम्पत्ति से आय
8. व्यापार अथवा पेशे के लाभ एवं प्राप्तियां
9. कतिपय व्यापार या पेशे की आय का अनुमानित आधार पर निर्धारण
10. ह्रास एवं विनियोग भत्ता
11. पूंजी लाभ
12. अन्य साघनों से आय
13. आय कर प्राधिकारी
14. वैकल्पिक कर-व्यवस्था (व्यक्तियों और हिन्दू अविभाजित परिवारों की आय पर कर)

• परीक्षा प्रश्नपत्र वर्ष 2018, 2019, 2020 तथा 2021

The post कराधान विधान एवं लेखे (Taxation Law & Accounts) appeared first on Sahitya Bhawan Publications.

• अगस्त 2024 तक अघतन आयकर अधिनियम, 1961 के प्रावधानों की अत्यन्त सरल भाषा में प्रामाणिक एवं विस्तृत विवेचना।
• पुस्तक के वर्तमान संस्करण को The Finance Act, 2024 के आधार पर पूर्णत: संशोधित किया गया है।
• वैकल्पिक कर-व्यवस्था (Alternate Tax Regime) पर एक नया अध्याय पुस्तक में सम्मिलित किया गया है |
• अगस्त 2024 तक निर्गत Circulars तथा Notifications का यथास्थान समावेश |
• अध्यायों के अन्त में सम्पूर्ण अध्याय का संक्षेप (Summary) तथा विभिन्न अध्यायों में अनेक नई तालिकाओं (Tables) का समावेश।
• त्रुटिरहित सुन्दर एवं स्पष्ट मुद्रण।
• अन्य पुस्तकों की अपेक्षा सबसे अधिक हल सहित उदाहरण (Illustrations)तथा अभ्यासार्थ प्रश्न (Questions) उत्तर सहित।
• अभ्यासार्थ प्रश्नों के पूर्ण हल ‘Practical Problems in Income Tax‘ पुस्तक में दिए हुए हैं।
• प्रत्येक अध्याय के अन्त में लघु उत्तरीय प्रश्न, वैकल्पिक प्रश्न तथा लघु अंकीय प्रश्नों समावेश उत्तर सहित किया गया है।

आयकर कर नियोजन एवं प्रबन्ध [Income Tax (Tax Planning & Management)] Book विषय-सूची

आयकर

1. आयकर (विषय-प्रवेश तथा महत्वपूर्ण परिभाषाएं)
2. कृषि आय
3. निवास-स्थान तथा कर-दायित्व (प्रभार का आधार)
4. कर से छूटें (गैर-करयोग्य आयें)
5. वेतन से आय 
6. वेतन  से आय
7. मकान-सम्पत्ति से आय
8. व्यापार अथवा पेशे के लाभ एवं प्राप्तियां
9. कतिपय व्यापार या पेशे की आय का अनुमानित आधार पर निर्धारण
10. ह्रास एवं विनियोग भत्ता
11. पूंजी लाभ
12. अन्य साधनों से आय
13. आय का मिलाना तथा आय का संकलन मानी गई आयें 
14. पूर्ति या उन्हें आगे ले जाना हानियों की पूर्ति
15. कुल आय की गणना करने के लिए सकल कुल आय में से की जाने वाली कटौतियां
16. व्यक्तियों की कुल आय की गणना
17. व्यक्तियों के कर दायित्व की गणना
18. कर में कटौती एवं राहत
19. हिन्दू अविभाजित परिवार का कर-निर्धारण
20. साझेदारी फर्म/एलएलपीएस और उनके साझेदारो का कर-निर्धारण
21. व्यक्तियों का संघ और व्यक्तियों का समूह का कर-निर्धारण
22. आयकर प्राधिकारी
23. आय की विवरणी (रिटर्न) तैयार करना एवं दाखिल करना
24. कर-निर्धारण की कार्यविधि 
25. उद्गम स्थान पर कर की कटौती तथा कर का संग्रह
26. कर का अग्रिम भुगतान
27. कर की वसूली एवं वापसी
28. विवाद समाधान समिति
29. अपील तथा पुनर्विचार
30. अर्थ-दण्ड
31.  अभियोजन के लिए उत्तरदायी जुर्म
32. कम्पनियों का कर-निर्धारण

कर नियोजन एवं प्रबन्ध

1. कर-नियोजन का अर्थ, कर बचाव तथा कर वंचना
2. नये व्यवसाय के सम्बन्ध में कर नियोजन
   व्यापार का स्थान, प्रकृति एवं आकार
   व्यावसायिक संगठन के प्रारूप
3. कर-नियोजन एवं वित्तीय प्रबन्ध निर्णय
   पूंजी संरचना निर्णयन से सम्बन्धित कर नियोजन
   लाभांश निति
   अन्तर-निगमित लाभांश एवं बोनस अंश 

The post आयकर कर नियोजन एवं प्रबन्ध [Income Tax (Tax Planning & Management)] appeared first on Sahitya Bhawan Publications.

• 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.

Direct Tax Laws A.Y 2022-23 Book Syllabus

Part-I

Income Tax Act 1961: Basic Introduction, Brief History of Income Tax in India, Scope of the Act, Meaning of Income Tax; Concept of Income Tax; Assessment year, Previous year, Assessee; Person; Agricultural Income with examples; Residential status and Tax Liability. Income Tax Act 1961: Heads of Income Computation of Income from Salary inclusive of salary components Allowances; perquisites; profit in lieu of salary and deduction, Income from House Property or allowable deductions, profits and gains from Business and Profession.

Part-II

Short term and long term capital gains; income from other sources; computation of Gross Total Income and Total Income and the tax liability of a salaried individual; deductions from the Gross Total Income of individuals. Tax Deduction at Source.

Direct Tax Laws A.Y 2022-23 Book Contents

❐ Significant Direct Tax Amendments by the Finance Act, 2022

1. Income Tax: Introduction and Important Definitions
2. Agricultural Income
3. Residence and Tax Liability (Basis of Charge)
4. Exemptions from Tax (Non-Taxable Income)
5. Income from Salaries
6. Income from Salaries (Retirement)
7. Income from House Property
8. Profits and Gains of Business or Profession
9. Determination of Income of Certain Business or Profession on Presumptive Basis
10. Depreciation and Investment Allowance
11. Capital Gains
12. Income from other Sources
13. Clubbing of Incomes and Aggregation of Incomes or Deemed Incomes 
14. Set-off and Carry forward of Losses
15. Deductions to be made from Gross Total Income while computing Total Income
16. Computation of Total Income of Individuals
17. Computation of Tax Liability of Individuals
18. Rebate and Relief of Tax
19. Income Tax Authorities
20. Preparation and Filing of Return of Income
21. Assessment Procedure (Including Income Tax E-Assessment Scheme)
22. Deduction and Collection of Tax at Source
23. Advance Payment of Tax
24. Recovery and Refund of Tax
25. Dispute Resolution Committee
26. Appeals and Revision
27. Penalties
28. Offenses and Prosecutions
29. Mode of Acceptance or Repayment of Certain Deposits
30. Tax Planning for Individuals (Tax Planning under various heads)
31. Alternate Tax Regime (Tax on Income of Individuals & HUFs)

The post Direct Tax Laws A.Y 2022-23 appeared first on Sahitya Bhawan Publications.