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Taxmann's Law Relating to Income Computation & Disclosure Standards – Comprehensive analysis of ICDS in light of Relevant Legal Provisions, Case Laws, CBDT Circulars, ICAI's Views, etc.
This book explains every provision of Income Computation & Disclosure Standards (ICDS) in light of the Relevant Legal Provisions along with the following: • Case Laws • CBDT Circulars • ICAI's Views • Case Studies • Illustrations The Present Publication is the 5th Edition, authored by CA Srinivasan Anand G. The law stated in this book is amended by the Finance Act 2022, with the following noteworthy features: • [Applicability of ICDS] including scope exclusions, have been explained in detail • [Application Guide for ICDS] is given in this book • [ICDS vs AS/Ind AS] This book covers the differences between the requirements of every ICDS and corresponding AS/Ind AS • [Tax Aud...
Taxmann's Tax Audit – Clause-wise detailed commentary on Tax Audit, Presumptive Tax, ICDS with Tax Audit Ready Reckoner, Checklists, Case Laws, Views of the ICAI, etc. | Finance Act 2023
This book comprehensively provides the following: • [Commentary on Tax Audit u/s 44AB] with reference to its applicability to various assessees and appointment of the tax auditor • [Clause-wise Detailed Commentary] on the following: o Form 3CA o Form 3CB o Form 3CD o Clause 30C of Form 3CD pertaining to GAAR explained with foreign case laws • [Detailed Discussion on Presumptive Tax Provisions with Pros & Cons] of the following sections: o Section 44AD o Section 44ADA o Section 44AE • [Income Computation and Disclosure Standards (ICDS)] explained with the following: o Application Guide for each ICDS o Difference between Ind AS/AC & ICDS o Statements showing adjustments for variations ...
Taxmann's Law Relating to Prohibition of Benami Property Transactions Act 1988 – Section-wise commentary discussed extensively with Case Laws, FAQs, Tables, etc. [Finance Act 2023 Edition]
This book provides a comprehensive section-wise commentary on the law relating to the Prohibition of Benami Property Transactions. It is rendered in an easy-to-read & follows a 'FAQ' format. It also includes the legislative history and effective date of applicability based on given Case Laws. Flow charts & tables have been provided in this book for ease of reference. This book is designed to be a handy referencer to the practitioners of the following laws: • Civil Law • Criminal Law • Company Law • Income-tax The Present Publication is the 6th Edition and has been amended by the Finance Act 2023. This book is authored by CA Srinivasan Anand G with the following noteworthy features: â...
Guide To Tax Audit
A Comprehensive Practice Guide For Chartered Accountants To Conduct Compulsory Tax Audit Under Section 44Ab Of Income Tax Act *Clause-By-Clause Analysis Of Form No. 3Ca/3Cb/3Cd. *Linking Of Each Item Of Form 3Cd To Corresponding Item In Itr 5/Itr 6 So That Returns Can Be Filled Up Easily Based On Form 3Cd. *Relevant Provisions Of Income-Tax Act, As Amended By Finance (No.2) Act, 2009 Duly Explained With The Help Of Charts & Tables. *Relevant Discussion Of Legal Provisions And Case Laws. *Icai'S Views Incorporated. *Practical Analysis Of Auditing & Assurance Standards.
Taxmann's CARO with Corporate Practices – Para-wise commentary for auditors on CARO applicability & CARO reporting requirements of standalone & consolidated financial statements with FAQs, etc.
This book provides a para-wise commentary on the Companies (Auditors Report) Order (CARO). It is a complete guide on the applicability and the matters that need to be reported by an Auditor on CARO. This book will be helpful for Auditors. The Present Publication is the 10th Edition and has been amended up to August 2023. This book is authored by CA Srinivasan Anand G and divided into three divisions: • [Division One] Features of CARO 2020 & its Applicability • [Division Two] CARO Reporting as Applicable to Standalone Financial Statements • [Division Three] CARO Reporting as Applicable to Consolidated Financial Statements The noteworthy features of this book are as follows: • [Corpora...
Taxmann's Taxation of Political Donations with How to Respond to Notices Concerning Bogus Political Donations – Comprehensive guidance with checklists, do's & don'ts, case studies, etc.
This handbook comprehensively covers Income-tax & related aspects of political donations, including the following: • Provisions of Income Tax Act applicable to Donations to Political Parties • Acceptance of Donations by Political Parties & Tax Exemption to Political Parties • How to Handle Income Tax Notices Received by Donors with Case Studies • Specimen replies against show-cause notice for making disallowance The Present Publication is the Latest 2023 Edition and has been amended up to April 2023. This book is authored by CA Srinivasan Anand G. with the following noteworthy features: • [Handbook for Claiming Deduction u/s 80GGB & 80GGC] for donations to the following: o Donation...
Taxmann's Law Relating to Prohibition of Benami Property Transactions Act 1988 – Comprehensive | Section-wise Commentary with Case Laws | Ready Reckoners | Procedural Guidance
This book is an authoritative legal resource providing a comprehensive, section-wise commentary on the Prohibition of Benami Property Transactions Act, 1988 (PBPT Act). It is tailored to the needs of practitioners across various domains, including civil law, criminal law, company law, and income tax, presenting complex legal provisions in an accessible and practical format. The Present Publication is the 7th Edition and has been amended by the Finance (No. 2) Act 2024. It also discusses the implications of Section 107 of the Bharatiya Nagarik Suraksha Sanhita, 2023, on the seizure and confiscation of benami properties, providing readers with the most current and relevant legal analysis. This...
Taxmann's Tax Audit – Detailed Clause-wise Guidance on Tax Audits u/s 44AB—featuring Practical Tools | e-Filing Instructions | Analysis of Statutory Requirements | Recent Amendments
This is a comprehensive handbook to understand the complexities of tax audits under Section 44AB of the Income-tax Act, 1961. It provides a detailed clause-wise commentary on Forms 3CA, 3CB, and 3CD, providing practical insights into statutory requirements, ICAI guidelines, and best practices for accurate reporting. The book includes structured analyses of each clause, guidance on e-filing utilities, management representation letters, specimen notes/disclaimers and audit documentation. It covers essential topics like the Supreme Court's rulings on audit limits, cash basis accounting as per ICAI's Technical Guide, and recent amendments to Form No. 3CD. The book's practical approach is enriche...
Taxmann's Analysis | Direct Tax Vivad Se Vishwas Scheme 2024 – A Detailed FAQ Guide
Considering the success of the prior scheme and the increasing backlog of appeals at the CIT(A) level, the Government has introduced the Direct Tax Vivad se Vishwas Scheme, 2024 ('Scheme' or 'DTVVS') through the Finance (No. 2) Act, 2024. The DTVVS provisions are outlined in Sections 88 to 99 of the Finance (No. 2) Act, 2024. This article comprehensively answers all pertinent questions regarding the Scheme's FAQs, offering insights based on its current framework and the clarifications provided by the CBDT for similar schemes from preceding years. Key FAQs discussed include: ‣ What are the salient features of the Scheme? ‣ Can taxpayers opt for this Scheme if they have availed of a similar scheme announced in earlier years? ‣ How does DTVVS 2024 differ from DTVVS 2020? ‣ What are the consequences for an assessee who declares to settle disputed tax arrears under the Scheme? ‣ Does the Scheme offer immunity from prosecution to the declarant? ‣ Who is ineligible to make a declaration under the Scheme? ‣ Is the bar on making a declaration applicable solely to the assessment year for which prosecution has been initiated?
Taxmann’s Law Relating to Direct Tax Vivad se Vishwas Act 2020 – Understand the Scheme in a Reader-Friendly FAQ Format | Updated till 5th October 2020
The book explains the Direct Tax Vivad se Vishwas Act, 2020 in a reader-friendly FAQ format. This book also address all-your-queries about the scheme, along-with supporting documents and schemes introduced in the past. The Present Publication is the 3rd Edition, as amended by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 & updated till 5th October, 2020. The book incorporates the following: • Explanation about every provision of the scheme • Clarifications issued by the CBDT in respect of the scheme • Clarifications given by the CBDT in respect of past similar schemes like: o Direct Taxes Dispute Resolution Scheme, 2016 and o Kar Vivad Samadhan Sche...
