Gold and Taxation By Meenakshi Subramaniam 5th Edition April 2026

Gold and Taxation By Meenakshi Subramaniam 5th Edition April 2026

Description

The Present Publication is the 5th Edition, authored by Meenakshi Subramaniam, with the following noteworthy features:

  • [First Book of its Kind] The only dedicated treatise in India on gold taxation—consolidating income-tax law, GST, valuation, case law, and investment taxation into a single volume
  • [Updated for ITA 2025] Every provision cited under the new Act with ITA 1961 cross-references in brackets—e.g., Section 247 of ITA 2025 [Corresponding to Section 132 of ITA 1961]
  • [Budget 2026 Incorporated] Reflects all Union Budget 2026 amendments, including status quo on CBDT Instruction No. 1916 gold holding thresholds
  • [Capital Gains Overhaul] Removal of indexation, 12.5% LTCG rate, and slab-rate STCG—fully analysed with worked illustrations and planning strategies
  • [Extensive Case Law] Rulings from the Supreme Court, seventeen High Courts, and ITAT—spanning decades, with outcomes clearly stated for direct practitioner use
  • [FAQ Architecture] Every chapter ends with a structured, theme-categorised FAQ section addressing the questions practitioners and taxpayers actually ask
  • [Worked Numerical Scenarios] Multiple labelled scenarios per chapter—tracing transactions from facts through computation to final tax payable
  • [Comparative Tables] Side-by-side comparisons across instruments, schemes, and tax treatments—including GDS 1999 vs GMS 2015, Gold ETFs vs Sovereign Gold Bonds, and CBDT seizure limit calculations by family composition
  • [Dual Tax Coverage] Income tax and GST both addressed—including HSN codes, making charges, ITC, karigar services, job worker provisions, composition scheme, and anti-profiteering
  • [Silver as Primary Subject] Dedicated coverage of silver jewellery, coins, bars, silverware, and Silver ETFs across income tax and GST
  • [ITA 2025 Digital Search] Among the first publications to analyse the new statutory authority to override encryption, access cloud data, and intercept WhatsApp communications in gold-related searches
  • [PMLA Intersection] Covers the 2020 notification bringing jewellers under PMLA, KYC thresholds for cash gold transactions, and rulings where PMLA proceedings overrode income-tax search actions

About the author

Ms Subramaniam is a seasoned former Indian Revenue Service (IRS) officer and a trained journalist. After excelling in the civil services examination, she was appointed to the IRS, where she served in key roles, including Income-tax Officer and Additional Controller of Estate Duty, showcasing her expertise in fiscal matters.

Meenakshi is a prolific writer whose insights have been featured extensively in Corporate Professionals Today magazine, part of Taxmann Publications. She is also the author of ‘RTI Can Settle Your Income Tax Matters,’ a guide exploring the intersection of income tax issues and the Right to Information Act. Her articles have been published in leading newspapers and magazines such as The Economic Times, Hindustan Times, Times of India, The Statesman, and Femina, as well as on prominent websites such as Taxmann, Business Standard, etc.

Her writing primarily focuses on income tax, personal finance, and money management, where she leverages her extensive knowledge and experience to demystify complex financial subjects for a broad audience. Meenakshi’s work illuminates taxation aspects and provides practical advice to individuals navigating the complexities of financial planning and compliance.

Weight0.4 kg
Book Author

Meenakshi Subramaniam

Binding

Paper back

Edition

5th Edition April 2026

HSN

49011010

ISBN

9789371266437

Publisher

Taxmann

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