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...

This book provides a comprehensive and updated analysis of India's legal framework to tackle undisclosed foreign income and assets. This Act—popularly called the Black Money Act—mandates disclosure requirements, confers assessment powers and prescribes stringent penal and prosecution provisions. This Edition discusses crucial areas such...

Law Relating to Reassessment (5th Edition) is a well-researched, authoritative treatise that explains the entire framework of reassessment under the Income-tax Act 1961. Over the years, India's legislative and judicial systems have significantly reshaped reassessment procedures, from the older Section 34 under the 1922...

This exclusive combo of two essential books empowers the auditors to conduct seamless audits under the two distinct yet interconnected domains. It includes the following books: CARO with Corporate Practices authored by Srinivasan Anand G. Tax Audit authored by Srinivasan Anand G. The key...

This book is a comprehensive and practical guide for preparing and filing audit reports using Form Nos. 10B and 10BB, as well as the Income-tax Return (ITR-7). Updated with the latest amendments from the Finance (No. 2) Act, 2024, it addresses compliance requirements and...

This book is a comprehensive guide to provide an in-depth understanding of the new Maharashtra Stamp Duty Amnesty Scheme for 2023-24. It is a blend of theoretical and practical elements, designed not only as a guide but also as a reference manual for professionals...

Taxmann's Yearly Publication—Yearly Tax Digest & Referencer—is the definitive annual compendium. This authoritative resource presents professionally drafted, section-wise digests of all case laws reported on taxmann.com throughout the calendar year. Covering landmark decisions from the Supreme Court, High Courts, and the Income-tax Appellate Tribunal,...

This book is a specialised guide explaining how the newly introduced provisions under Section 43B(h) of the Income-tax Act affect payments to Micro and Small Enterprises (MSEs). It also discusses how these provisions converge with the long-standing requirements of the MSME Development Act, 2006...

This book is a comprehensive treatise on Benami Law comprising the following: Detailed Analysis of Various Facets of Benami Law Interplay with Provisions of Various Related Enactments Rules of Evidence and its Applicability to Benami Transactions Issue of Retrospectivity and Perspectivity in the Operation...