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Taxmann's Master Guide to Income Tax Act – Uniquely authoritative resource providing unmatched, timely and in-depth analysis of the amendments to the Income-tax Act by the Finance (No. 2) Act, 2024
Master Guide to Income Tax Act is an authoritative and comprehensive resource that is a benchmark in its field. This publication provides an in-depth analysis of the amendments to the Income-tax Act by the Finance (No. 2) Act, 2024, showcasing Taxmann's unparalleled expertise and commitment to precision. What sets this book apart is its unique market position—virtually unmatched due to the timely, detailed analysis only Taxmann can provide. The book is divided into four key sections, which are as follows: • Section-wise Commentary on the Finance (No. 2) Act, 2024 – A detailed analysis of the latest amendments and their practical implications • Income Tax Practice Manual – Serves as...
Taxmann's Income Tax Act | POCKET – Authoritative Pocket-sized Book on the Income-tax Act, Offering Comprehensive, Updated Content with Easy Navigation | Finance (No. 2) Act 2024
This book has been widely recognized as the most authoritative content, presented in a convenient pocket-sized paperback format, which provides unmatched convenience without compromising on comprehensive content It is helpful for tax professionals, legal practitioners, academicians, and anyone engaged in applying and interpreting the Income-tax Act, 1961. The Present Publication is the 30th Edition and has been amended by the Finance Act, 2024 and Finance (No. 2) Act, 2024. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • Comprehensive Coverage o Division One – Income-tax Act, 1961 § The text is thoroughly updated and annotated, reflecting all ...
Taxmann's Income Tax Act | Special Edition – A Trusted Cornerstone, Amended by Finance (No. 2) Act 2024, Featuring Detailed Annotations | History of Amendments Since 1961 | Multi-colour Text
Income Tax Act – Special Edition has been widely recognised as the most authoritative content for tax professionals, legal practitioners, academicians, and anyone engaged in applying and interpreting the Income-tax Act, 1961. In its 69th Edition, the Present Publication upholds its tradition of unmatched accuracy and reliability. It is updated to incorporate the latest amendments introduced by the Finance Act, 2024 and the Finance (No. 2) Act, 2024. The key enhancements in the 'Special Edition' include: • Multi-Colour Text for Enhanced Navigation o Designed to optimise the reading experience, the colour-coded text aids in quicker identification of sections, amendments, and relevant provi...
Taxmann’s Cross-Border Transactions under Tax Laws & FEMA – Practical Commentary covering Income Tax (including International Tax & Transfer Pricing), GST, Customs & FEMA, etc., with Case Laws
This book provides practical guidance based on judicial interpretation of the law and rules. It also provides an easy-to-understand commentary (with departmental clarifications) on cross-border transactions with respect to the following laws: • Income Tax (including International Tax & Transfer Pricing) • Goods & Services Tax (GST) • Customs • Foreign Exchange Management Act (FEMA) This book will be helpful for practitioners, members of the bar & bench and industry, and assessing officers. The Present Publication is the 3rd Edition, amended by the Finance Act 2023 and updated till 1st May 2023. This book is authored by Dr. Gokul Kishore & R. Subhashree, with the following noteworthy ...
Taxmann's Analysis | SEBI's Latest Regulatory Overhaul – Key Amendments and Impact on Listed Entities
SEBI vide notification dated May 17, 2024, has notified the SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2024. The key amendments include: ‣ Introduction of 'New Market Cap Formula'; SEBI Adopts a 6-month Average Calculation Rule ‣ Linking Rumour Verification to Material Price Movements (MPM) ‣ Mandating Prompt and Accurate Responses from Key Executives for Rumour Verification ‣ Granting Extra Time to Fill Key Executive Vacancies Requiring Regulatory Approval ‣ Introducing Uniform "Two-day Notice" for Stock Exchange Intimations ‣ Compliance Extension for High-value Debt-listed Entities by One More Year ‣ Interval Expansion Between Two Risk Management Committee Meetings to 210 Days
Taxmann's Analysis | The Central Excise Bill 2024 and Its Impact on Indian Manufacturing
The proposed Central Excise Bill represents a significant reform in indirect taxation, updating the 80-year-old Central Excise Act to align with the modern GST law and adjusting its scope following the introduction of GST. This article highlights the key features of the bill, including: ‣ Changes in the levy of the proposed Act on SEZs ‣ Provisions related to the credit of duty paid ‣ Provisions concerning the transition of credit from the repealed Act ‣ Changes in the interest rates from the repealed Act ‣ Reduction in the duty rate for certain tobacco products ‣ Miscellaneous changes, such as error rectification and adjustments to the time limits for demand and recovery
Taxmann's Analysis | The Force Majeure Factor – How Section 168A Shapes GST Adjudication Timelines
The GST law includes provisions for extending time limits in cases of Force Majeure, such as war, epidemic, flood, drought, fire, cyclone, earthquake, and similar events. However, various extensions granted under these provisions due to COVID-19 have been contested by taxpayers. This article examines the following aspects of such extensions: ‣ Provisions under GST for Force Majeure ‣ Time Limits for Adjudication Procedures ‣ Various Extensions of Adjudication Time Limits under Section 73 ‣ Relevant Judicial Pronouncements under GST Supporting the Extension of Time Limits ‣ Detailed Analysis of Force Majeure and the Reasonableness of Multiple Extensions
Taxmann's Analysis | SEBI Introduces Unit-based Employee Benefit Scheme for REITs and InvITs
This article examines the significant amendments to the regulations governing Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs). The SEBI (InvITs) (Second Amendment) Regulations, 2024, and SEBI (REITs) (Second Amendment) Regulations, 2024, introduce new norms primarily focusing on implementing a unit-based employee benefit scheme called the 'Employee Unit Option Scheme.' The article covers the following key aspects: ‣ Definition and overview of the 'Employee Unit Option Scheme' ‣ Explanation of Liquid Assets ‣ New regulations for employee unit-based schemes in InvITs and REITs ‣ Applicability of the framework for unit-based employee benefit schemes ‣ Procedures for receiving units by Employee Benefit Trusts ‣ Methods of allotting units to Employee Benefit Trusts ‣ Role of the Nomination and Remuneration Committee ‣ Disclosure requirements for unit-based employee benefit schemes in annual reports ‣ Introduction of new schedules in SEBI regulations for REITs and InvITs
Taxmann's Analysis | Nestle's Proposal to Increase Royalty Payments – A Headache for Shareholders and Tax Authorities
Nestle India pays a royalty to its Swiss parent company for the use of its brand and intellectual property. Recently, shareholders rejected a proposal to increase these royalty payments. This article analyses these issues surrounding royalty payments to foreign associated enterprises (AEs), highlighting the concerns of both shareholders and Indian tax authorities. The key points of discussion include: ‣ Determining a Fair Royalty Amount ‣ Tax Department's Perspective on Royalty Payments ‣ Justifying Royalty Payments
Taxmann's Analysis | The Legal Tug-of-War | Advocates' Accountability vs. Consumer Rights in Legal Services
This article analyses the intricacies of the landmark case of M. Mathias v. D.K. Gandhi PS National Institute of Communicable Diseases [2024] 162 taxmann.com 461 (SC). In this case, the Supreme Court examined whether complaints against advocates for "deficiency in service" could be filed under the Consumer Protection Act, 1986. This decision, which builds on a 2007 NCDRC precedent, is a testament to the complexity of the legal landscape, which includes: ‣ Challenges in Applying Consumer Protection Laws from the Perspective of Advocates ‣ Risks of Multiplicity of Proceedings and Forum Shopping ‣ Crucial Distinction Between Advocates and Other Professionals Under Consumer Protection Norms ‣ Comparison Between Advocates and Medical Professionals ‣ International Legal Norms Excluding Lawyers from Consumer Protection Laws ‣ Supreme Court's Consideration of Legislative Intent, the Unique Nature of Legal Services, and Classification Under "Contract of Personal Service" ‣ The Ruling that Advocates are Excluded from the Consumer Protection Act ‣ Advocates' Accountability Beyond Consumer Protection Laws
