Unit-1 Brief history of Vedic mathematics in Indian knowledge tradition, methods and practice of quick calculation of addition, multiplication, division, square and square root of numbers through Vedic mathematics, method of quick verification of answers from Digit Sum.

Simultaneous Equation : Meaning,Characteristics, Methods of Solving Equation in Two Variables-Graphical Substitution,Elimination And Cross Multiplication.
Unit-2   Basic Financial Arithmetic : Simple And Compound interest- Principal,Amount,Concept of Real and nominal Rate  of interest Difference Between Simple Interest and Compound Interest Practices Problems Related To interest,Time ,Rate,Principal And Amount
Logarithm  And Arithmetic : Practicla use of Logarithm  And  Antilogarithin Tabel.
Unit-3  Commercial  Arithmetic I  Ratio And Proportion, Arithmetic  Average, Percentage.
Unit-4 Commission, Brokerage, Discount, profit and loss

विषय-सूची 

1. वैदिक गणित का संक्षिप्त इतिहास (भारतीय ज्ञान परंपरा में)
2. वैदिक गणित  द्वारा संख्याओं का योग, गुणा, भाग, वर्ग और वर्गमूल
   (त्वरित गणना की विधियाँ और अभ्यास)
3. अंकों के योग से उत्तरों के त्वरित सत्यापन की विधि
4. युगपत समीकरण
5. साधारण ब्याज
6. चक्रवृद्धि ब्याज
7. साधारण ब्याज और चक्रवृद्धि ब्याज पर आधारित किरत्त  सम्बन्धी समस्याएं
8. लघुगणक और प्रतिलघुगणक
9. अनुपात
10. समानुपात
11. अंकगणितीय औसत
12. प्रतिशतता
13. डिस्काउंट, कमीशन एवं दलाली
14. लाभ और हानि

• लघुगणक सारणी

       ● प्रतिलघुगणक सारणी

The post व्यावसायिक गणित बी.कॉम. सेमेस्टर II के लिए विभिन्न विश्वविद्यालय छत्तीसगढ़ appeared first on Sahitya Bhawan Publications.

1. Unique Features of The Book
2. The Illustrations And Exercises With Ans Have Been Selected  Form Exxamination papers of the last 34 years (1990 to 2024) of Various Universities  of Chhattisgarh>
3.  Topics on vedic Mathematics  Have been bifurcated  in three Chapters and Dealt in Easy Language And Lucid Style With Numerical Questions So That the Students May Understand this New topic esily.
4. In the chapter on Brief History of Vedic Mathematicas Several New illustrations Have Included
5. All the Chapters have Been thoroughly Revised

Business Mathematics for B.Com. Semester Second  syllabus For Various Universities of Chhattisgarh

Unit-1 Brief history of Vedic mathematics in Indian knowledge tradition, methods and practice of quick calculation of addition, multiplication, division, square and square root of numbers through Vedic mathematics, method of quick verification of answers from Digit Sum.

Simultaneous Equation : Meaning,Characteristics, Methods of Solving Equation in Two Variables-Graphical Substitution,Elimination And Cross Multiplication.
Unit-2   Basic Financial Arithmetic : Simple And Compound interest- Principal,Amount,Concept of Real and nominal Rate  of interest Difference Between Simple Interest and Compound Interest Practices Problems Related To interest,Time ,Rate,Principal And Amount
Logarithm  And Arithmetic : Practicla use of Logarithm  And  Antilogarithin Tabel.
Unit-3  Commercial  Arithmetic I  Ratio And Proportion, Arithmetic  Average, Percentage.
Unit-5 Commission, Brokerage, Discount, profit and loss

Business Mathematics Contents :

1. Brief History Of Vedic Mathematics (In Indian Knowledge Tradition)
2. Addition, Multiplication, Division, Square And Square Root Of Numbers Through Vedic Mathematics
   (Methods And Practice Of Quick Calculation)
3. Method Of Quick Verification Of Answers From Digit Sum
4. Simultaneous Equations
5. Simple Interest
6. Compound Interest
7. Problems Related With Installments Based OF Simple Interest And Compound Interest
8. Logarithms  And  Antilogarithms
9. Ratio
10. Proportion
11. Arithmetic  Average
12. Percentage
13. Discount  Commission And Brokerage
14. Profit And Loss
    ● Logarithms, Antilogarithms Tables

The post Business Mathematics For B.com.Semester -II 2024-25 appeared first on Sahitya Bhawan Publications.

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
29. Appeals And Revision
30. Penalties
31. Offences Liable To Prosecution
32. Capital And Revenue
33. Assessment Of Non-Residents In India
34. Assessment Of Insurance Business
35. Double Taxation Relief
36. Liability In Special Cases
37. Interim Board Of Settlement (In Place Of Income Tax Settlement Commission) Board For Advance Ruling (Bar) [In Place Of Authority For Advance Ruling (Aar)]
38. Survey, Search And Seizur
39. Equalisation Levy (Also Known As ‘Google Tax’)
    Tax Planning And Management
40. Tax Planning Concepts
41. Tax Planning For Individuals
42. Tax Planning For New Business
43. Tax Planning And Financial Management Decisions
44. Tax Planning And Managerial Decisions
45. Special Tax Provisions
46. Amalgamation And Demerger
47. Tax Planning In Respect Of Managerial Remuneration
48. Tax Planning In Respect Of Foreign Income
49. General Antiavoidance Rules (Gaar)
    ❐ Annexures :
    ❐ Appendix (Seventh Schedule, Eighth Schedule, Thirteenth Schedule and
    Fourteenth Schedule)
    ❐ Rates of Depreciation

The post Direct Tax including Tax Planning & Management Assessment Year 2024-25 appeared first on Sahitya Bhawan Publications.

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
29. Appeals And Revision
30. Penalties
31. Offences Liable To Prosecution
32. Capital And Revenue
33. Assessment Of Non-Residents In India
34. Assessment Of Insurance Business
35. Double Taxation Relief
36. Liability In Special Cases
37. Interim Board Of Settlement (In Place Of Income Tax Settlement Commission) Board For Advance Ruling (Bar) [In Place Of Authority For Advance Ruling (Aar)]
38. Survey, Search And Seizure
39. Equalisation Levy
    Tax Planning And Management
40. Tax Planning Concepts
41. Tax Planning For Individuals
42. Tax Planning For New Business
43. Tax Planning And Financial Management Decisions
44. Tax Planning And Managerial Decisions
45. Special Tax Provisions
46. Amalgamation And Demerger
47. Tax Planning In Respect Of Managerial Remuneration
48. Tax Planning In Respect Of Foreign Income
49. General Antiavoidance Rules (Gaar)
    ❐ Annexures :
    ❐ Appendix (Seventh Schedule, Eighth Schedule, Thirteenth Schedule And
    Fourteenth Schedule)
    ❐ Rates Of Depreciation

The post Income Tax including Tax Planning & Management Assessment Year 2024-25 appeared first on Sahitya Bhawan Publications.

• 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)

The post Income Tax Law & Accounts 65th Edition Assessment Year 2024-25 appeared first on Sahitya Bhawan Publications.

The post Human Resource Management appeared first on Sahitya Bhawan Publications.

Business Mathematics Syllabus For B.Com. (Hons.) IIIrd Semester of Ranchi University & Nilamber Pitamber University

Unit I Matrices and Determinants : Overview of Matrices; Definition and types; Algebra of matrices; Applications of matrix operations to simple business and economic problems; Calculation of values of determinants up to third order; Finding inverse of a matrix through determinant method; Solution of system of linear equations upto three variables. Leontief Input output Model (Open Model only).
Unit II Permutation and Combination : Basic concept of permutation and combination and simple problems
based on permutation and combination.
Unit III Basic Mathematics of Finance : Basic Mathematics of Finance : Simple and Compound interest
(including continuous compounding); Rates of interest-nominal and effective and their inter-relationships; Compounding and discounting of a sum using different types of rates, annuities, discount-Banker’s discount, Trade discount.

Unit IV Mathematical Reasoning and Aptitude : Types of reasoning, Number series, Letter series, Codes and
Relationships, Mathematical Aptitude (Fraction, Time & Distance, Ratio, Proportion and Percentage, Profit and Loss, Averages).

Unit V Differentiation and Integration : Concept and rules of differentiation; applications of differentitation :
elasticity of demand and supply, Maxima and Minima of functions relating to cost, revenue and profit. Concept and basic rules of integration of a function. Application in Business and commerce.

Unit VI Linear Programming Problem : LPP : Objective Functions, Constraints, Mathematical Formulation of
LPP, Graphical Solution to LPP, Feasible and Infeasible Regions/ Solution, Optimal Feasible Solution.

Business Mathematics Contents : 

1. Matrix
2. Matrix Inverse And Simultaneous Equations
3. Determinants
4. Arithmetic Progression
5. Geometric Progression
6. Harmonic Progression
7. Permutation And Combination
8. Ratio
9. Proportion
10. Simple Interest
11. Compound Interest
12. Annuities
13. Trade Discount And Banker’s Discount
14. Differentiation
15. Integration Of A Function
16. Application Of Integration In Business And Commerce
17. Linear Programming Problem
18. Mathematical Reasoning And Aptitude
19. Applications Of Differentiation
    ● Logarithms, Antilogarithms Tables

The post Business Mathematics appeared first on Sahitya Bhawan Publications.

 Syllabus For B.Com. VIth Semester of Dr Bhimrao Ambedkar University, Chaudhary Charan Singh University, Dr. Ram Manohar Lohia Avadh University, Mahatma Jyotiba Phule Rohilkhand University, Prof. Rajendra Singh (Rajju Bhaiya) University, Veer Bahadur Singh Purvanchal University

• Methodology of Accounting, Auditing and Fraud Risk Management in Kautilya’s Arthshastra.
• Audit and Audit Process : Meaning, Nature, Objectives and Various Classes of Auditing, Standard of Auditing, Pronouncements on accepted Auditing Practices, Internal Control and the Need for its Evaluation by the Auditor.
• Audit Procedures : Verification Programme-Selective Verification, Audit in Depth, Test Checking, Auditor’s Approach to Statistical Sampling, Routine Checking, Vouchers, Verification and Valuation of Assets and Liabilities, Auditor’s Report on Profit and Loss Account and Balance Sheet.
• Audit of Limited Companies : Qualifications and Appointment of Company Auditors, Their Powers, Duties and Liabilities as per Company Act, 2013, Audit of Share Capital, Share Transfer and Managerial Remuneration, Additional Matters in the Auditor’s Report (Manufacturing and Other Companies), Auditor’s Report Order 1988.
• Audit of Public Sector Undertaking and Banks : Special Features Concerning Audit of Departmental Undertakings, Statutory Corporations and Government Companies, Procedure of Appointment of Auditors, Special Features Relating to the Audit of Banks, Audit of Insurance Companies and Audit of Non-Profit Companies.
• Cost Audit : Importance of Cost Audit, Provisions regarding Cost Audit, Cost Audit Report, Tax and Social Audit.
• Internal Audit : Objective and Scope of Internal Audit, Responsibilities and Authority of Internal Auditors, Relationship between Internal Auditor and Statutory Auditor.

Auditing Contents : 

1. Methodology Of Accounting, Auditing, And Fraud Risk Management In Kautilya’s Arthshastra
2. Audit And Audit Process
3. Standards On Auditing
4. Internal Control
5. Audit Procedures
6. Vouching
7. Verification And Valuation Of Assets And Liabilities
8. Auditor’s Report [Including Companies (Auditor’S Report) Order, 2020]
9. Audit Of Limited Companies
10. Liabilities Of An Auditor
11. Different Audits
12. Cost Audit
13. Tax Audit
14. Social Audit
15. Internal Audit
    Multiple Choice Questions (With Answers)

The post Auditing appeared first on Sahitya Bhawan Publications.

अंकेक्षण (Auditing) Syllabus For B.Com. VIth Semester of Dr Bhimrao Ambedkar University, Chaudhary Charan Singh University, Dr. Ram Manohar Lohia Avadh University, Mahatma Jyotiba Phule Rohilkhand University, Prof. Rajendra Singh (Rajju Bhaiya) University, Veer Bahadur Singh Purvanchal University

• Methodology of Accounting, Auditing and Fraud Risk Management in Kautilya’s Arthshastra.
• Audit and Audit Process : Meaning, Nature, Objectives and Various Classes of Auditing, Standard of Auditing, Pronouncements on accepted Auditing Practices, Internal Control and the Need for its Evaluation by the Auditor.
• Audit Procedures : Verification Programme-Selective Verification, Audit in Depth, Test Checking, Auditor’s Approach to Statistical Sampling, Routine Checking, Vouchers, Verification and Valuation of Assets and Liabilities, Auditor’s Report on Profit and Loss Account and Balance Sheet.
• Audit of Limited Companies : Qualifications and Appointment of Company Auditors, Their Powers, Duties and Liabilities as per Company Act, 2013, Audit of Share Capital, Share Transfer and Managerial Remuneration, Additional Matters in the Auditor’s Report (Manufacturing and Other Companies), Auditor’s Report Order 1988.
• Audit of Public Sector Undertaking and Banks : Special Features Concerning Audit of Departmental Undertakings, Statutory Corporations and Government Companies, Procedure of Appointment of Auditors, Special Features Relating to the Audit of Banks, Audit of Insurance Companies and Audit of Non-Profit Companies.
• Cost Audit : Importance of Cost Audit, Provisions regarding Cost Audit, Cost Audit Report, Tax and Social Audit.
• Internal Audit : Objective and Scope of Internal Audit, Responsibilities and Authority of Internal Auditors, Relationship between Internal Auditor and Statutory Auditor.

The post अंकेक्षण (Auditing) appeared first on Sahitya Bhawan Publications.