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Return To ShopKnow When to Say No to Cash Transactions CA. R.S. Kalra 4th Edition 2026
Know When to Say No to Cash Transactions CA. R.S. Kalra 4th Edition 2026
Description
Tax laws constitute a dynamic and ever-evolving legal framework. Legislative amendments, judicial pronouncements, and administrative circulars continually reshape the interpretation, scope, and practical application of statutory provisions. The enactment of the Income-tax Act, 2025 has further transformed the legal landscape by introducing a comprehensive and modernised framework governing direct taxation. In such an environment, it is imperative for taxpayers, Chartered Accountants, tax practitioners, corporate professionals, and students to remain abreast of the latest legal developments to ensure accurate compliance and informed decision-making.
The provisions are explained in a logical, systematic, and reader-friendly manner, supported by numerous illustrations, practical examples, case studies, and judicial precedents. Special emphasis has been placed on addressing contentious issues, interpretational challenges, and frequently encountered practical situations, enabling readers to appreciate not only the statutory provisions but also their underlying legislative intent and practical application.
Whether you are a tax professional advising clients, a corporate executive responsible for compliance, a student seeking conceptual clarity, or a taxpayer striving to avoid unintended violations, this book is intended to serve as a dependable and authoritative guide. It combines technical accuracy with practical utility, making it an indispensable reference for understanding and complying with the law governing cash transactions.
The author welcomes constructive suggestions, comments, and professional feedback, which will be invaluable in enhancing the quality and usefulness of future editions.
Contents
Chapter 1Introduction
Chapter 2Restrictions on Expenditure (Capital & Revenue)
Chapter 3Tax Incentives for Promoting Cashless Business Transactions
Chapter 4Mode of taking or accepting certain loans, deposits and specified sum
Chapter 5Restrictions on Cash Transactions of `2 Lakhs or more
Chapter 6Acceptance of Payments Through Prescribed Electronic Modes – Section 187
Chapter 7Mode of repayment of certain loans or deposits or specified advances
Chapter 8Restrictions on Cash Transactions in Real Estate
Chapter 9Disallowance of Income Tax Deductions
Chapter 10Cash Transactions in Agriculture Sector
Chapter 11Cash Restrictions on Charitable Trusts
Chapter 12TDS on Cash Withdrawals (Sec. 393(1) Table Sl. 5 ITA 2025) (Sec. 194N ITA 1961)
Chapter 13Issues Arising on Account of Cash Deposited in bank – Demonetisation or Otherwise
Chapter 14Concept of ‘on money’ during Search and Surveys
Chapter 15Framework of PAN and Aadhaar Compliance under the Income-tax Act, 2025
Chapter 16Reporting of Financial Transactions and Reportable Accounts
Chapter 17 Mandatory Income Tax Return Filing
About the Author
CA R.S. Kalra distinguished himself early by choosing the path of Chartered Accountancy over the traditional family and professional resolve. business, a decision that reflected both independent vision His academic credentials are equally impressive. He completed his Bachelor of Commerce from DAV College, Jalandhar, followed by a Master of Commerce from Himachal Pradesh University. Driven by a keen interest in statutory interpretation and legal frameworks, he further pursued a Bachelor of Law from Guru Nanak Dev University, Amritsar. Over the years, he has built a distinguished professional profile marked by leadership, scholarship, and institutional contribution. He served as Vice-Chairman (1995-1998) and later Chairman Institute of Chartered Accountants of India (ICAI). (2008-2009) of the Jalandhar Branch of the Northern India Regional Council (NIRC) of theHis professional standing was further recognized through his appointment as a Member of the Regional Tax Advisory Committee of the Central Board of Direct Taxes (CBDT), New Delhi. India (ICAI),
| Weight | 0.5 kg |
|---|---|
| Book Author | CA. R.S. KALRA |
| Binding | Paper back |
| Edition | 4th Edition 2026 |
| HSN | 49011010 |
| ISBN | 9789347779879 |
| Language | English |
| Publisher | Bharat Law House |
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