FEATURE1. Income Tax & Wealth Tax2. Companies ACT , 20133. Labour Law4. Service Tax & VAT5. Auditing6. Standards of Auditing7. Accounting Standards8. Other Statutory Provisions9. Suggested Formats10. E-filing11. As Amended by Finance (No-2) ACT 2014CONTENTAbout the AuthorForewordPreface to second edt tionContentsAmendments made by Finance (No.2) Act, 2014 At a glanceCHAPTER 1 INCOME TAXCHAPTER 2 WEALTH TAXCHAPTER 3 SERVICE TAXCHAPTER 4 LABOUR LAWSCHAPTER 5 COMPANIES ACT, 2013 . SALIENT FEATURESCHAPTER 6 DEPRECIATION UNDER COMPANIES ACT, 2013CHAPTER 7 SCHEDULE III . BALANCE SHEET AND STATE·CHAPTER 8 MENT OF PROFIT AND LOSSCHAPTER 9 XBRLCHAPTER 10 ACCOUNTING STANDARDSCHAPTER 11 STANDARDS ON AUDITINGCHAPTER 12 LIMITED LIABILITY PARTNERSHIPCHAPTER 13 IMPORTANT PROVISIONS OF ICAICHAPTER 14 ELECTRONIC FILINGCHAPTER 15 CHECKLISTSCHAPTER 16 AUDITCHAPTER 17 CENTRAL SALES TAX AND VATCHAPTER 18 BANKINGCHAPTER 19 STATUTORY COMPLIANCECHAPTER 20 FORMATSGENERAL ABOUT THE AUTHORCA. Ajay Gupta is a Practicing Chartered Accountant (Qualified in 1986, November batch) since 1987 and an Associate Member of The Institute of Cost Accountants of India (Qualified in 1986, December batch). He has completed his Bachelor of Commerce (Hons.) from Shaheed Bhagat Singh College of Commerce, Delhi University in 1982. He was the topper in his college in II year. He has worked as convener of Patparganj CPE Study Circle of NIRC of The ICAI from 2004-12 and during his tenure he had conducted various Seminars/ Workshops of Professional Interest and was recipient of Best Study Circle Award from “NIRC of The Institute of Chartered Accountants of India” for 3 Consecutive Years & All Rounder Best Study Circle Award for 2005-06, Recipient of Best Convener Award for the years 2006-07 & 2007-08 and Recipient of All Time Best Study. Circle Award for the year 2008-09. He was joint convener of Company Law Study Group of NIRC of The ICAI for 2005-06 and Adviser to the Management Practice Study Group of NIRC of The ICAI for 2007-08. He has addressed in various seminars organised by NIRC and its study circles. He has also authored the books titled as ‘Income Tax; Made Easy’ published by ‘Taxmann’. He has been widely & actively associated with various Social/ Cultural Organizations in various capacities from Executive Member to Hony. President.
2nd Edition, August 2014