Dr. H.C. Mehrotra Archives - Sahitya Bhawan Publications https://sahityabhawanpublications.com/product-category/authors/dr-hc-mehrotra/ Sahitya Bhawan Publications Fri, 26 Jul 2024 13:04:57 +0000 en-US hourly 1 https://wordpress.org/?v=6.7 https://sahityabhawanpublications.com/wp-content/uploads/2017/10/cropped-sbp_tmp_logo-32x32.png Dr. H.C. Mehrotra Archives - Sahitya Bhawan Publications https://sahityabhawanpublications.com/product-category/authors/dr-hc-mehrotra/ 32 32 Direct Tax including Tax Planning & Management Assessment Year 2024-25 https://sahityabhawanpublications.com/product/direct-tax-management-planning/ https://sahityabhawanpublications.com/product/direct-tax-management-planning/#comments Sat, 06 Jul 2024 08:00:26 +0000 https://sahityabhawanpublications.com/?post_type=product&p=12619
  • General Edition for All Universities
  • Incorporating the provisions of The Finance Act, 2024 and The Income Tax Act, 1961 as amended up-to-date Also includes Significant Direct Tax Amendments upto June 2024 At a Glance
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    The present 45th edition of the book has been thoroughly revised in the light of the amendments made by The Income Tax Act, 1961; The Income Tax Rules, 1962, (as amended up-to-date);

    SALIENT FEATURES OF THE BOOK

    • 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 2024-25 Further, the amendments made by the Finance Act, 2023 and the Finance Act, 2024, applicable for the Assessment Year 2024-25, 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.
    • User-friendly examination-oriented style facilitating easy comprehension of each topic
    • A unique feature of the revised edition is that Section-wise Index has been incorporated
    • The language of the book is simple and lucid
    • Small illustrations and examples are given for ticklish law points so as to make them easy and self-explanatory for students to understand the subject.
    • All important case laws and circulars/notifications reported upto June 2023 have been incorporated
    • More than 500 solved illustrations have been given in various chapters from the questions set for examinations conducted by the various Universities,
    • All important aspects of Tax Planning and Management for the Assessment Years 2024-25 and 2025-26 have been included in the book

    In spite of the best possible care some mistakes might have crept into the book inadvertently, for which the authors tender unqualified apology for inconvenience caused to readers and request the readers and friends to mail their suggestions and point out the mistakes, which will be most welcome

    Direct Tax including Tax Planning & Management Book Contents

    ❐ Salient Features of the Finance Act, 2023
    ❐ Section-wise Index

    1. Introduction And Important Definitions
    2. Residence And Tax Liability (Basis Of Charge)
    3. Exemptions From Tax (Non-Taxable Income)
    4. Income From Salaries
    5. Income From Salaries (Retirement)
    6. Income From House Property
    7. Profits And Gains Of Business Or Profession
      7a. Determination Of Income Of Certain Business Or Profession On A Presumptive Basis
    8. Depreciation And Investment Allowance
    9. Capital Gains
    10. Income From Other Sources
    11. Clubbing Of Incomes And Aggregation Of Incomes Or Deemed Incomes
    12. Set-Off And Carry-Forward Of Losses
    13. Deductions  From Gross Total Income While Computing Total Income
    14. Agricultural Income
    15. Rebate And Relief Of Tax
    16. Computation Of Total Income Of Individuals
    17. Computation Of Tax Liability Of Individuals
    18. Assessment Of Hindu Undivided Families
    19. Assessment Of Partnership Firms And Aop/Boi
    20. Assessment Of Companies
    21. Assessment Of Co-Operative Societies
    22. Assessment Of Trusts
    23. Income Tax Authorities And Their Powers
    24.  Assessment Procedure
    25. Deduction And Collection Of Tax At Source
    26. Advance Payment Of Tax
    27. Recovery And Refund Of Tax
    28. Appeals And Revision
    29. Penalties
    30. Offences Liable To Prosecution
    31. Capital And Revenue
    32. Assessment Of Non-Residents In India
    33. Assessment Of Insurance Business
    34. Double Taxation Relief
    35. Liability In Special Cases
    36. Interim Board Of Settlement (In Place Of Income Tax Settlement Commission) Board For Advance Ruling (Bar) [In Place Of Authority For Advance Ruling (Aar)]
    37. Survey, Search And Seizur
    38. Equalisation Levy (Also Known As ‘Google Tax’)
      Tax Planning And Management
    39. Tax Planning Concepts
    40. Tax Planning For Individuals
    41. Tax Planning For New Business
    42. Tax Planning And Financial Management Decisions
    43. Tax Planning And Managerial Decisions
    44. Special Tax Provisions
    45. Amalgamation And Demerger
    46. Tax Planning In Respect Of Managerial Remuneration
    47. Tax Planning In Respect Of Foreign Income
    48. General Antiavoidance Rules (Gaar)
      ❐ Annexures :
      ❐ Appendix (Seventh Schedule, Eighth Schedule, Thirteenth Schedule and
      Fourteenth Schedule)
      ❐ Rates of Depreciation

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  • General Edition for All Universities
  • Incorporating the provisions of The Finance Act, 2024 and The Income Tax Act, 1961 as amended up-to-date Also includes Significant Direct Tax Amendments upto June 2024 At a Glance
  • The post Income Tax including Tax Planning & Management Assessment Year 2024-25 appeared first on Sahitya Bhawan Publications.

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    The present 44th edition of the book has been thoroughly revised in the light of the amendments made by The Income Tax Act, 1961; The Income Tax Rules, 1962, (as amended up-to-date);

    Salient Features Of The Book

    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 2024-25 Further, the amendments made by the Finance Act, 2023 and the Finance Act, 2024, applicable for the Assessment Year 2024-25, 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
    • User-friendly examination-oriented style facilitating easy comprehension of each topic
    • A unique feature of the revised edition is that Section-wise Index has been incorporated
    • The language of the book is simple and lucid
    • Small illustrations and examples are given for ticklish law points so as to make them easy and self-explanatory for students to understand the subject
    • All important case laws and circulars/notifications reported upto June 2024 have been incorporated
    • More than 500 solved illustrations have been given in various chapters from the questions set for examinations conducted by the various Universities,
    • All important aspects of Tax Planning and Management for the Assessment Years 2024-25 and 2025-26 have been included in the book

    Inspite of the best possible care some mistakes might have crept into the book inadvertently, for which the authors tender unqualified apology for inconvenience caused to readers and request the readers and friends to mail their suggestions and point out the mistakes, which will be most welcome

    Income Tax including Tax Planning & Management Book Contents

    Salient Features of the Finance Act, 2024
    ❐ Section-wise Index

    1. Introduction And Important Definitions
    2. Residence And Tax Liability (Basis Of Charge)
    3. Exemptions From Tax (Non-Taxable Income)
    4. Income From Salaries
    5. Income From Salaries (Taxability of Retirement Benefits)
    6. Income From House Property
    7. Profits And Gains Of Business Or Profession
      7A. Determination Of Income Of Certain Business Or Profession On A Presumptive Basis
    8. Depreciation And Investment Allowance
    9. Capital Gains
    10. Income From Other Sources
    11. Clubbing Of Incomes And Aggregation Of Incomes Or Deemed Incomes
    12. Set-Off Or Carry-Forward And Set-Off  Of Losses
    13. Deductions  From Gross Total Income While Computing Total Income
    14. Agricultural Income
    15. Rebate And Relief Of Tax
    16. Computation Of Total Income Of Individuals
    17. Computation Of Tax Liability Of Individuals
    18. Assessment Of Hindu Undivided Families
    19. Assessment Of Partnership Firms And Aop/Boi
    20. Assessment Of Companies
    21. Assessment Of Co-Operative Societies
    22. Assessment Of Trusts
    23. Income Tax Authorities And Their Powers
    24. Assessment Procedure
    25. Deduction And Collection Of Tax At Source
    26. Advance Payment Of Tax
    27. Recovery And Refund Of Tax
    28. Appeals And Revision
    29. Penalties
    30. Offences Liable To Prosecution
    31. Capital And Revenue
    32. Assessment Of Non-Residents In India
    33. Assessment Of Insurance Business
    34. Double Taxation Relief
    35. Liability In Special Cases
    36. Interim Board Of Settlement (In Place Of Income Tax Settlement Commission) Board For Advance Ruling (Bar) [In Place Of Authority For Advance Ruling (Aar)]
    37. Survey, Search And Seizure
    38. Equalisation Levy
      Tax Planning And Management
    39. Tax Planning Concepts
    40. Tax Planning For Individuals
    41. Tax Planning For New Business
    42. Tax Planning And Financial Management Decisions
    43. Tax Planning And Managerial Decisions
    44. Special Tax Provisions
    45. Amalgamation And Demerger
    46. Tax Planning In Respect Of Managerial Remuneration
    47. Tax Planning In Respect Of Foreign Income
    48. General Antiavoidance Rules (Gaar)
      ❐ Annexures :
      ❐ Appendix (Seventh Schedule, Eighth Schedule, Thirteenth Schedule And
      Fourteenth Schedule)
      ❐ Rates Of Depreciation

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    Income Tax Law & Accounts 65th Edition Assessment Year 2024-25 https://sahityabhawanpublications.com/product/income-tax-law-accounts-65th-edition-assessment-year-2024-25/ https://sahityabhawanpublications.com/product/income-tax-law-accounts-65th-edition-assessment-year-2024-25/#respond Sat, 29 Jun 2024 10:22:20 +0000 https://sahityabhawanpublications.com/?post_type=product&p=28637
  • Thoroughly revised, enlarged and updated edition Incorporatingthe provisions of The Finance Act, 2024 and The Income Tax Act, 1961 as amended up-to-date
  • Legal position as amended upto June 2024 is given.Most up-to-date and authentic book on Income Tax for the Assessment Year 2024-25
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    About the 64th Edition of Income Tax Law & Accounts Assessment Year 2024-25 Book

    • Largest Selling Book since 1964 and over the last 60 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 2024-25. Further, the amendments made by the Finance Act, 2023 and the Finance Act, 2024, applicable for the Assessment Year 2024-25, 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 60 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price.
    • Questions from latest Examination Papers of various universities have been included in the revised edition of the book.
    • At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.
    • A unique feature of the revised edition is that Section-wise Index has been incorporated.

    Income Tax Law & Accounts Assessment Year 2024-25 Book Contents

    • Significant Direct Tax Amendments by the Finance Act, 2024
    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
    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. Offences and Prosecutions
    29. Mode of Acceptance or Repayment of Certain Deposits
    30. Tax Planning for Individuals (Tax Planning Under Various Heads)

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    माल और सेवा कर Goods and Services Tax (G.S.T) https://sahityabhawanpublications.com/product/26774/ https://sahityabhawanpublications.com/product/26774/#respond Tue, 24 Oct 2023 07:14:40 +0000 https://sahityabhawanpublications.com/?post_type=product&p=26774
  • उत्तर प्रदेश के विभिन्न विश्वविद्यालयों/महाविद्यालयों हेतु राष्ट्रीय शिक्षा नीति (NEP)-2020 के अनुरूप च्वाइस बेस्ड क्रेडिट सिस्टम (CBCS) पर तैयार न्यूनतम सामान पाठ्यक्रम (Common Minimum Syllabus) के अनुसार बी. कॉम. सेमेस्टर पंचम हेतु
  • शैक्षणिक सत्र 2022-23 से पप्रभावी पाठ्यक्रमानुसार नए पाठ्यक्रम में अनुशंसित (Recommended) पुस्तक
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    माल और सेवा कर Goods and Services Tax (G.S.T) Syllabus For B.Com. Vth Semester of Various Universities of Uttar Pradesh 

    1. Indirect Ax : Meaning, Features, Difference Between Direct and Indirect Tax, Types
      of Indirect Tax Before GST, Shortcoming of Indirect Tax System During Pre GST
      Era. GST Meaning Advantages, Disadvantages of Evaluation of GST, Structure of
      GST, CGST, SGST, IGST UTGST and Important Definition Under GST Act.
    2. Time of Supply : Meaning of Goods and Services, TOS under Reverse Charge
      Mechanism, Invoicing Provisions, Provisions Related with Change in GST Rate. Place of Supply : POS Meaning, POS of Goods and Services, Intra-state and Inter- state Supply, Value of Supply : Meaning, Provisions Related with Determination of Value of Supply of Goods and Services, Determination of GST Liability
    3. Input Tax Credit ITC : Meaning of Utilization of ITC, Block Credit, Supply Not Eligible for ITC, Matching, Reversal and Reclaim of ITC. Payment under GST : Manner of Payment of GST Liability, Concept of Elecctronic, Cash Credit and Liability Ledger, Refund of Excess GST. Return : Meaning, Purpose and Importance, Different Types of Return, Due date of Filing Return.Assessment under GST : Meaning, Types Self Assessment, Provisional Assessment, Summary Assessment, Best Judgment Assessment.
    4. Registration : Meaning of Final Registration, Compulsory Registration and Procedure for New Registration, Amendment and Cancellation of Registration. Account and Records : Manner of Maintenance of Accounts, Period of Retentionof Relevant Records. Invoice : Format, Types Debit and Credit Note, Voucher. Audit : Meaning, Types Mandatory, Departmental and Specific Audit, Penalty and Under GST, E-Way Bill.

    माल और सेवा कर Goods and Services Tax Book विषय-सूची

    1. अप्रत्यक्ष कर : परिचय
    2. माल और सेवाकर (जी. एस. टी.)
    3. जी. एस. टी. के अधीन करारोपण व्यवस्था
    4. ग.एस.टी. परिषद्, मुनाफाखोरी निरोधक व्यवस्था, प्रमुक परिभाषाए और दोहरे नियन्त्रण से बचाव
    5. व्यापार, निर्माण एवं सेवाओं आदि पर जी. एस. टी. का प्रभाव
    6. पूर्ति: अर्थ, समय मूल्यांकन
    7. पूर्ति का स्थान
    8. जी. एस. टी की वसूली एवं संग्रह
    9. पंजीयन
    10. इनपुट टैक्स क्रेडिट
    11. ‘कम्पोजीशन स्कीम’ एवं ‘रिवर्स चार्ज तंत्र’
    12. करयोग्य मूल्य एवं जी. एस. टी. की गणना
    13. जाॅब-वर्क, ई-काॅमर्स और ऑनलाइन डाटा पूर्ति
    14. ई-वे बिलिंग
    15. रिटन्र्स
    16. कर भुगतान और रिफण्ड: टी. डी. एस. एवं टी. सी. एस. सहित
    17. बीजक और लेखे
    18. निर्धारण एवं अंकेक्षण
    19. जी. एस. टी अधीन मांग एवं वसूली
    20. जी. एस. टी. प्रशासन, अधिकारियों की शक्तियां, अर्थदण्ड एवं अभियोजन एवं सुलह
    21. अपील, पुनरीक्षण और अग्रिम नियमन प्राधिकारी
    22. जी. एस. टी. एवं टेक्नोलॉजी

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    Income Tax https://sahityabhawanpublications.com/product/income-tax-nep-kumaun-1-semester/ https://sahityabhawanpublications.com/product/income-tax-nep-kumaun-1-semester/#respond Fri, 08 Sep 2023 10:12:43 +0000 https://sahityabhawanpublications.com/?post_type=product&p=26177
  • For Kumaun University, Nainital National Education Policy (NEP)-2020
  • For B.Com. Semester-I Vocational Course-1
  • As per New Syllabus effective from Academic Session 2023-24
  • Recommended Book in the Syllabus
  • Thoroughly revised, enlarged and updated edition Incorporating the provisions of The Finance Act, 2023 and The Income Tax Act, 1961 as amended up-to-date
  • 64th Editon 
  • The post Income Tax appeared first on Sahitya Bhawan Publications.

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    About the Book

    • Largest Selling Book since 1964 and over the last 59 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax.
    • Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2023-24. Further, the amendments made by the Finance Act, 2022 and the Finance Act, 2023, applicable for the Assessment Year 2023-24, have been incorporated in the book.
    • 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.
    • User-friendly examination-oriented style facilitating easy comprehension of each topic.
    • Unsurpassed for over 59 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price.
    • At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.
    • A unique feature of the revised edition is that Section-wise Index has been incorporated.

    Income Tax Syllabus For B.Com. 1st Semester of Kumaun University, Nainital

    Module-I Income Tax : Brief History of Income Tax, Tax Structure in India, Inroduction to Income tax Act, 1961, Constitutional Validity, Basic Concepts and definitions, Capital and Revenue Receipts, Basis of charge and scope of total income, Rates of Income Tax, maximum marginal rate of tax; Permanent Account Number (PAN); Rebates and reliefs, provisions relating to Marginal Relief, Tax Planning-Tax Management and Tax Avoidance.

    Module-II Residential Status : Meaning of Residential Status, Determination of Residential Status for different types of Assessee, Incidence of Tax, Practical Problems.

    Module-III Exempted Incomes : Introduction–Exempted Incomes U/S 10; Agricultural Income– Definition and kind of agricultural income, determination of agricultural and non-agricultural Income, Partly Agricultural Income, Agricultural Income and Tax Liability, Integration of Agricultural Income, assessment of tax liability when there are both Agricultural and Non-agricultural income

    Module-IV Assessment Procedure : Income tax returns, Types of returns Assessment–Types of assessment–Self assessment–Provisional assessment–Regular assessment–Best Judgement assessment–Reassessment, Rectification of mistake, Notice on demand.

    Module-V Income Tax Authorities : Meaning, functions & Powers of CBDT, CIT & A.O., Penalties, Offences & Prosecution, Filing of Appeal before Tax Authorities

    Contents

    1. Income Tax : Introduction And Important Definitions
    2. Capital And Revenue
    3. Rebate And Relief Of Tax
    4. Tax Planning Tax Management And Tax Avoidance
    5. Residence And Tax Liability (Basis Of Charge)
    6. Exemptions From Tax (Non-Taxable Income)
    7. Agricultural Income (Including Agricultural Income And Tax Liability)
    8. Assessment Procedure
    9. Income Tax Authorities
    10. Penalties
    11. Offences Liable To Prosecution
    12. Filing Of Appeals Before Tax Authorities

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  • Recommended Book for Various Universities and Colleges of Uttar Pradesh National Education Policy-2020 Common Minimum Syllabus for B.Com. Fifth Semester
  • The law stated in the book is as amended up to October 2023
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    Salient Features of the Book :

    • Amendments in GST made by the Finance Act, 2022 and the Finance Act, 2023 have been duly incorporated in the book.
    • The book covers all topics of the syllabus of B.Com. V Semester prescribed for various universities and colleges of Uttar Pradesh.
    • Significant Notifications and Circulars issued by the Central Board of Indirect Taxes and Customs upto 30th September, 2023 have been incorporated in the revised edition of the book.
    • Most authentic, up-to-date and comprehensive text book on GST.
    • Efforts have been made to present the complex law of GST in easy language and in a lucid manner. Care has been taken to present the matter in a logical sequence to facilitate easy understanding by
      the students.
    • 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.
    Goods and Services Tax (G.S.T) Syllabus For B.Com. Vth Semester of Various Universities of Uttar Pradesh
    Unit I : Indirect Ax : Meaning, Features, Difference Between Direct and Indirect Tax, Types of Indirect Tax Before GST, Shortcoming of Indirect Tax System During Pre GST Era. GST Meaning Advantages, Disadvantages of Evaluation of GST, Structure of GST, CGST, SGST, IGST UTGST and Important Definition Under GST Act.
    Unit II : Time of Supply : Meaning of Goods and Services, TOS under Reverse Charge Mechanism, Invoicing Provisions, Provisions Related with Change in GST Rate. Place of Supply : POS Meaning, POS of Goods and Services, Intra-state and Inter- state Supply,
    Value of Supply : Meaning, Provisions Related with Determination of Value of Supply of Goods and Services, Determination of GST Liability
    Unit III : Input Tax Credit ITC : Meaning of Utilization of ITC, Block Credit, Supply Not Eligible for ITC, Matching, Reversal and Reclaim of ITC. Payment under GST : Manner of Payment of GST Liability, Concept of Elecctronic, Cash Credit and Liability Ledger, Refund of Excess GST. Return : Meaning, Purpose and Importance, Different Types of Return, Due date of Filing Return. Assessment under GST : Meaning, Types Self Assessment, Provisional Assessment, Summary Assessment, Best Judgment Assessment.
    Unit IV : Registration : Meaning of Final Registration, Compulsory Registration and Procedure for New Registration, Amendment and Cancellation of Registration. Account and Records : Manner of Maintenance of Accounts, Period of Retention of Relevant Records. Invoice : Format, Types Debit and Credit Note, Voucher.
    Audit : Meaning, Types Mandatory, Departmental and Specific Audit, Penalty and Under GST, E-Way Bill.
    CONTENTS
    1. Indirect Taxes (An Introduction)
    2. Goods And Services Tax (GST)
    3. Taxation Mechanism Under GST
    4. Gst Council, Avoidance Of Dual Control And Key Definitions
    5. Supply: Meaning, Time And Valuation
    6. Place Of Supply Of Goods Or Services
    7. Levy And Collection Of Tax  (Including Exemptions and Exempt Supplies)
    8. Registration
    9. Input Tax Credit (ITC)
    10. Composition Levy And Reverse Charge Mechanism
    11. Computation Of Taxable Value And GST
    12. Job Work And E-Commerce
    13. Tax Invoice, Credit And Debit Notes, E-Way Bill
    14. Returns
    15. Payment And Refund Of Tax (With TDS And TCS)
    16. Accounts And Records
    17. Assessment And Audit
    18. Demands And Recovery of Tax
    19. Administration, Inspection, Search And Seizure, Offences And Penalties
    20. Appeals, Revision And Authority For Advance Ruling
    21. Gst Network

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    Income Tax For Business https://sahityabhawanpublications.com/product/income-tax-for-business-bcom-3-mp/ https://sahityabhawanpublications.com/product/income-tax-for-business-bcom-3-mp/#respond Fri, 14 Jul 2023 11:25:10 +0000 https://sahityabhawanpublications.com/?post_type=product&p=25509
  • Including Significant Direct Tax Amendments upto June 2023
  • Recommended Book for Various Universities of Madhya Pradesh National Education Policy-2020 Common Minimum Syllabus for B.Com. III Year effective from Academic Session 2023-24
  • Legal position as amended upto June 2023 is given. Most up-to-date and authentic book on Income Tax for the Assessment Year 2023-24
  • Thoroughly revised, enlarged and updated edition Incorporating the provisions of The Finance Act, 2023 and The Income Tax Act, 1961 as amended up-to-date
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    About the Income Tax For Business Assessment Year 2023-24 Book :

    • Largest Selling Book since 1964 and over the last 59 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax.
    • Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2023-24. Further, the amendments made by the Finance Act, 2022 and the Finance Act, 2023, applicable for the Assessment Year 2023-24, have been incorporated in the book.
    • Significant Notifications and Circulars issued by the Central Board of Direct Taxes upto 30th June, 2023 have been incorporated in the revised edition of 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.
    • At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.

    Income Tax For Business A.Y 2023-24 Book Contents

    1. Concept Of Income From Business And Profession
    2. Computation Of Income On Estimated Basis Of Particular Business (U/S 44Ad, 44Ae And 44Ada)
    3. Assessment Of Firm
    4. Assessment Of Non-Resident Of India
    5. Assessment Of Hindu Undivided Family
    6. Assessment Of Co-Operative Societies
    7. Assessment Of Companies
    8. Assessment Of Charitable And Other Trust
    9. Procedure Of Assessment
    10. E-Filing Of Return
    11. Deduction And Collection Of Tax At Source
    12. Advance Payment Of Tax
    13. Recovery And Refund Of Tax
    14. Penalties
    15. Prosecution
    16. Appeals And Revision
    17. Tax Administration

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  • अक्टूबर 2023 तक अद्यतन 'आयकर' पर एकमात्र प्रामाणिक पुस्तक
  • National Education Policy-2020 Common Minimum Syllabus for all U.P. State Universities and Colleges for B.Com. Fourth Semester Recommended Book in the new syllabus
  • 64वां संशोधित संस्करण, 2023-24
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    आयकर विधान एवं लेखे (Income Tax Law & Accounts) Assessment Year 2023-24 के 64वां संशोधित संस्करण की प्रमुख विशेषताएं :

    • अक्टूबर 2023 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, 2023, के आधार पर पूर्णत: संशोधित किया गया है।
    • अक्टूबर 2023 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 उदारण (Illustrations) तथा अभ्यासार्थ प्रश्न (Questions) उत्तर सहित |
    • अभ्यासार्थ प्रश्नों के पूर्ण हल ‘Problems and Solutions in Income प्रस्तुत में दिए हुए है |
    • प्रत्येक अध्याय के अन्त में लघु उत्तरीय प्रश्न, वैकल्पिक प्रश्न तथा लघु अंकीय प्रश्नों समावेश उत्तर सहित किया गया है।

    आयकर विधान एवं लेखे (Income Tax Law & Accounts) 64th Edition A.Y. 2023-24 | Syllabus For B.Com IVth Semester of Various Universities of Uttar Pradesh

    • Unit I : Taxation Policy of Raja Todarmal. Introduction, Important Definitions : Assessee, Person, Income, Total Income, Assessment Year and Previous Year. Agricultural Income and its assessment. Residence and Tax Liability (Basis of Charge). Capital and Revenue. Exempted Incomes.
    • Unit II : Income from Salaries, Income from House Property. Profits and Gains of Business and Profession, Depreciation.
    • Unit III : Capital gains, Income from Other Sources, Deductions from Gross Total Income, Computation of Tax Liability of an Individual.
    • Unit IV : Set off and carry forward of losses and Clubbing of Income, Procedure of Assessment and Income Tax Authorities, Advance Payment of Tax and Deduction of Tax at Source.

    आयकर विधान एवं लेखे (Income Tax Law & Accounts) Assessment Year 2023-24 Book विषय-सूची

    • राजा टोडरमल की कराधान निति
    1. आयकर (विषय-प्रवेश तथा महत्वपूर्ण परिभाषाएं)
    2. कृषि आय
    3. निवास-स्थान तथा कर-दायित्व (प्रभार का आधार)
    4. कर से छूटें (गैर-अयोग्य आयें)
    5. वेतन से आय
    6. वेतन (अवकाश ग्रहण) से आय
    7. माकन-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 मिलना तथा आय का संकलन या मानी गई आयें
    14. हानियों की पूर्ति एवं उन्हें आगे ले जाना
    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. आयकर प्राधिकारी
    20. आय की विवरणी (रिटर्न) तैयार करना एवं दाखिल करना
    21. कर-निर्धारण की कार्यविधि
    22. उद्गम स्थान पर कर की कटौती तथा कर का संग्रह
    23. कर का अग्रिम भुगतान
    24. पूंजीगत एवं आयगत

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  • For B.Com. Vth Semester of Mahatma Gandhi University, Kottayam 
  • Thoroughly revised, enlarged and updated edition Incorporatingthe provisions of The Finance Act, 2022 and The Income Tax Act, 1961 as amended up-to-date
  • Legal position as amended upto June 2022 is given.Most up-to-date and authentic book on Income Tax for the Assessment Year 2022-23
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    About the 63rd Edition of Income Tax Law & Accounts Assessment Year 2022-23 Book

    • Largest Selling Book since 1964 and over the last 58 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax.
    • Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2022-23. Further, the amendments made by the Finance Act, 2022, applicable for the Assessment Year 2022-23, have been incorporated in the book.
    • 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.

    Income Tax Law & Accounts Syllabus For B.Com. Vth Semester of Mahatma Gandhi University, Kottayam 

    Optional Core-III : INCOME TAX- I

    • Objective :To familiarise the students with Income Tax Act 1961 and to enable the students to compute Income taxable under the first three heads of Income.
    • Introduction : Brief History of Income Tax in India – Basic Concepts – Finance Act – Definition of Income – Gross Total Income – Total Income-Assessee- Assessment Year Average Rate of Tax – Maximum Marginal Rate- Previous Year – Accelerated Assessment -Person – Finance Act- Rates of Income Tax-Capital and Revenue
    • Residential Status : Incidence of Tax- Income Exempt from Tax- Heads of Income.
    • Income from Salary : Chargeability- Definition – Perquisites- Profit in lieu of Salary -Deductions from Salary- Provident Funds and Treatment – Computation of Income from Salary
    • Income from House Property : Basis of Charge – Deemed Ownership- Income from House Property Exempt from Tax- Annual Value and its Determination in Various Cases- Deductions Permissible- Unrealised Rent and Recovery of Unrealized Rent and Arrears of Rent- Computation of Income from House Property
    • Profit and Gains of Business or Profession : Chargeability – Deductions Expressly Allowed- General Deductions – Depreciation – Expenses/Payments Not Deductible – Expenses Allowed on Actual Payment Basis Only- Deemed Profits U/S 41 – Computation of Profits and Gains of Business or Profession (

    Income Tax Law & Accounts Assessment Year 2022-23 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 and Revenue

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  • For B.Com. Semester VI of Lucknow University
  • Thoroughly Revised and Enlarged 64th Edition for Assessment Year 2023-24
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    About the Income Tax Law & Accounts Assessment Year 2023-24 Book

    • Largest Selling Book since 1964 and over the last 59 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax.
    • Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2023-24. Further, the amendments made by the Finance Act, 2022 and the Finance Act, 2023, applicable for the Assessment Year 2023-24, have been incorporated in the book.
    • 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.
    • 650 Objective Questions with answers are included in the book.
    • At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.

    Income Tax Law & Accounts Syllabus For B.Com. Semester VI of Lucknow University

    Unit I: Basic Concepts: Income, agricultural income, casual income, assessment year, previous year, gross total income, total income, Person. Tax evasion, avoidance, and tax planning. Basic of Charge; Scope of total income, residence and tax liability, income which does not form part of total income, deduction from Gross total income.

    Unit II: Head of the Income: Salaries; Income from house property; Profit and gains of business and profession. Capital gains; Income from other sources.

    Unit III: Deemed income: Aggregation of Income, Set-off and carry forward of losses; Tax Authorities; Assessment procedures.

    Unit IV: Computation of total income of an individual, H.U.F.

    Income Tax Law & Accounts 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
    22. Assessment of Hindu Undivided Families
    23. Tax Evasion, Avoidance, and Tax Planning
    • Objective Questions

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