About Complete Guide to REASSESSMENT u/s 148 of the Income Tax Act, 1961   Chapter 1     Analysis of Statutory Provisions Relating to Reassessment under the Income-tax Act, 1961            Chapter 2             Meaning of some important words and phrases in relation to reassessment and understanding of provisions                                                                                             ...

About Guide to INTERNATIONAL TAXATION     Chapter 1       Residence and Scope of Total Income Chapter 2       Special Provisions Relating to Foreign Company Said to be Resident In India Chapter 3       Income not to be included in the Total Income Chapter 4       Presumptive Taxation and Non Residents Chapter 5       Capital...

About Guide to PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988   Division I Prohibition of Benami Property Transactions Act, 1988&Prohibition of Benami Property TransactionsRules, 2016 1.   Prohibition of Benami Property Transactions Act, 1988 2.   Prohibition of Benami Property Transactions Rules, 2016 3.   Benami Transactions Informants Rewards Scheme, 2018 Division II...

About Fundamentals of INTERNATIONAL TAXATION   PART A Double Taxation Avoidance Agreements History of Model Convention Important Terms Article 1       Persons Covered Article 2       Taxes Covered Article 3       General Definitions Article 4       Resident Article 5       Permanent Establishment Article 6       Income from Immovable Property Article 7       Business Profits Article 8       Shipping, Inland Waterways Transport...

About Guide to NRIs & PIOs (Policies, Procedures & Taxation)   PART I Introduction & Background Material PART II Status of Resident Chapter 1 Status of Resident PART III Foreign Direct Investment Policy in India PART IV Deposits and Bank Accounts Chapter 1 Deposits  Chapter...

About Taxation & Investment Regime for PRADHAN MANTRI GARIB KALYAN YOJANA, 2016   PART 1 TAXATION & INVESTMENT REGIME FORPRADHAN MANTRI GARIB KALYAN YOJANA, 2016 Flowchart for Pradhan Mantri Garib Kalyan Yojna, 2016 Table               Flow of Undisclosed Income under PMGKY, 2016 Chapter 1        Statement of...

About Search, Seizure Summons & Survey   Chapter 1       Search and Seizure — The Concepts Chapter 2       Role of Authorising Officer Chapter 3       Reason to Believe Chapter 4       Role of Authorised Officer Chapter 5       Issue of Warrants — Rules & Procedure Chapter 6       Procedure for Search and Seizure...

About E-COMMERCE OPERATORS (Law, Policy & Procedures)   Chapter 1       Introduction to E-Commerce Chapter 2       Types of E-Commerce Chapter 3       Models of E-Commerce Chapter 4       Functions of E-Commerce Operators Chapter 5       Applicable Laws on E-Commerce Operators Chapter 6       GST on E-Commerce Operators Chapter 7       Income-tax on E-Commerce Operators Chapter 8       E-Commerce Operators –...

About BUSINESS EXEMPTIONS, EXPENDITURE & DEDUCTIONS   Chapter 1    Introduction                                                                                Chapter 2    Exemptions at threshold                                                              Chapter 3    Business Income (Section 28)                                                     Chapter 4    Business Income - Computation (Section 29)                              Chapter 5    Rent, rates, taxes, repair, insurance for premises (Section 30)     Chapter 6    Repairs and insurance of machinery, plant or furniture (Section 31)     ...

About EQUALISATION LEVY (Law & Procedure)   Chapter 1       Equalisation Levy Chapter 2       TDS under Income-Tax on E-Commerce Transactions Chapter 3       Relevant Statutory Provisions, Notifications and Circulars Chapter 4       Global Minimum Tax & OECD Appendix 1    Tax Challenges Arising from the Digitalisation of the Economy — Global Anti-Base Erosion Model...

About Law relating to Benami Property Transactions Chapter IPreliminary1. Short title, extent and commencement2. DefinitionsChapter IIProhibition of benami transactions3. Prohibition of benami transactions4. Prohibition of the right to recover property held benami5. Property held benami liable to confiscation6. Prohibition on re-transfer of property by...

About Practical Approach to TDS & TCS   Chapter 1 Introduction Chapter 2 TDS on salary (Section 192) Chapter 3 TDS on payment of accumulated balance due to an employee (Section 192A) Chapter 4 TDS from interest on securities (Section 193) Chapter 5 TDS on...

About CORPORATE SOCIAL RESPONSIBILITY   Chapter 1 Corporate Social Responsibility – An Introduction Chapter 2 Evolution of Corporate Social Responsibility in India Chapter 3 Corporate Social Responsibility under Companies Act, 2013 and disclosures in annual report Chapter 4 CSR Impact Assessment Chapter 5 Companies to...