Bharat Direct Taxes Ready Reckoner With Tax Planning (With FREE E-Book Access) By Mahendra B. Gabhawala Edition March 2023

 1,300

Includes all the amendments as made by the Finance Bill, 2023

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Direct Taxes Ready Reckoner Mahendra B Gabhawala March 2023

Direct Taxes Ready Reckoner Mahendra B Gabhawala March 2023

Description

Direct Taxes Ready Reckoner, as its name suggests, is a crisp and unique analysis and explanation of the legal provisions under the Income-tax Act, 1961. The book starts with a detailed section wise analysis of the amendments made by the Finance Bill, 2023. It explains the existing provision, the nature of the amendment, the rationale behind and the post-amendment provision.

The chapters are systematically divided into basic concepts, exempt incomes, heads of income (trusts, salaries, business and professional income, capital gains, income from other sources), set off and carry forward of losses, deductions, rebates, transfer pricing, international taxation, search and seizure, returns, assessments, PAN/TAN, TDS/TCS, appeals, references, rectifications, refunds, Settlement Commission, interest, penalties and prosecution, etc. The relevant Chapters contained detailed illustrations with solutions explaining the computation of income. The book contains tabulated information with practical problems and solutions.

Direct Taxes Ready Reckoner also contains tax tables relating to TDS on Salary, Advance and Income Tax Tables in respect of different assesses including the Senior Citizens and Very Senior Citizens. Separate tables have been provided for Special rates of tax for different businesses. A Do It Yourself Formulas for Income Tax for Assessment Year 2023-2024 and Advance Tax for Financial Year 2023-2024 help the reader to easily calculate his taxability at the click of the calculator.

Contents

Chapter 1       Significant Amendments made by Finance Bill, 2023

Chapter 2       Guidelines for Online Submission

Chapter 3       Due Dates Calendar (Monthwise)

Chapter 4       Rates of Taxation

Chapter 5       Basic Concepts

Chapter 6       Tax Planning

Chapter 7       Exempt Income

Chapter 8       Taxation of Charity

Chapter 9       Salaries

Chapter 10     Income from House Property

Chapter 11     Profits and Gains of Business or Profession – PGBP

Chapter 12     Capital Gains

Chapter 13     Income from Other Sources

Chapter 14     Clubbing of Income

Chapter 15     Set off and Carry Forward of Losses

Chapter 16     Deductions and Rebates

Chapter 17     HUF, Firms, LLP, AOP and BOI

Chapter 18     Advance Tax and Self-assessment Tax

Chapter 19     TDS and TCS

Chapter 20     STT, CTT, DDT, MAT, AMT and CDT

Chapter 21     Amalgamation and Demerger

Chapter 22     NR, DTAA, Transfer Pricing, AAR and DRP

Chapter 23     Survey, Requisition, Search, Seizure and Faceless Jurisdiction of Income Tax Authorities

Chapter 24     Return of Income, PAN, TAN and AIR

Chapter 25     Assessment Procedure

Chapter 26     Post-Search Assessment

Chapter 27     Interest, Penalties and Prosecution

Chapter 28     Appeals, Rectification and Revision

Chapter 29     Collection, Stay of Demand and Recovery

Chapter 30     Refunds

Chapter 31     Dispute Resolution Committee

Chapter 32     Tax Audit

Chapter 33     ICDS – Income Computation and Disclosure Standards

Chapter 34     Equalisation Levy

Chapter 35     Tables

(1)    Rates of Gold and Silver

(2)    Depreciation Rates as per Companies Act, 2013

Chapter 36     TDS from Monthly Taxable Salary for F.Y. 2023-24

Chapter 37     Advance Tax/Income Tax Tables (A.Y. 2023-24 and A.Y. 2024-25)

(1)     Individual; Association of Persons; BOIs; HUF

(2)     Resident Individual of the age of 60 years or more but less than 80 years at any time during the previous year

(3)     Resident Individual of the age of 80 years or more at any time during the previous year

(4)     Domestic Companies having total turnover/receipts of P.Y. 2020-21/2021-22 not exceeding `400 Crores

(5)     Firm (including LLP) & Domestic Companies having total turnover/receipts of P.Y. 2020-21/2021-22 exceeding `400 Crores

(6)     Co-operative Society

(7A)  Individual & HUF (Opting for new tax regime u/s. 115BAC)

(7B) Break-even Analysis of Tax under Old and New Regime

(8)     Domestic Companies (opting for New Tax Regime u/s 115BA)

(9)     Domestic Companies (opting for payment of taxes u/s 115BAA)

(10)   Domestic Companies (opting for payment of taxes u/s 115BAB)

(11)   Co-operative Society (opting for payment of taxes u/s 115BAD)

(12) Co-operative Society (opting for payment of taxes u/s 115BAE)

Chapter 38     Advance Tax/Income Tax Calculation by Formula

(1)     Tax Calculation (A.Y. 2023-24 and 2024-25)

(2)     Advance Tax/Income Tax Calculation (A.Y. 2023-24 and 2024-25) — Special Rates of Taxation u/ss. 115BA, 115BAA, 115BAB, 115BAC, 115BAD & 115BAE

About Author:

Mahendra Gabhawala :Every year there are changes in the economic, political and regulatory scenarios in India. Finance Bills are a regular annual event and it brings out changes in the way taxes are to be levied and collected. In this scenario, to assist the Tax Payers, Students and the fraternity of Professional Colleagues, we have come with a publication containing? practical tips, illustrations and tax tables. It is a humbling experience that this is the Seventh Edition of ?Direct Taxes Ready Reckoner?. Mahendra B. Gabhawala is a practicing chartered accountant and a commerce graduate, from Banaras Hindu University (BHU). He has been into active practice for a period of over four decades and has been a regular contributor at Seminars, covering various issues on Income Tax, held for professionals, organized at different locations across India by different Forums, including ?

  • ICAI (Institute of Chartered Accountants of India)
  • AIFTP (All India Federation of Tax Practitioners)
  • DTPA (Direct Taxes Professionals? Association)
  • Chambers of Commerce and Industry, CA Societies
  • Tax Bar Associations and Tax Payers? Associations

He has also authored practice-oriented books like-

  • Tax practice Manual, and
  • Search and Seizure Practice Manual

Besids all these he is also a philanthropist and vigorously engaged in the field of philanthropy from past many years. He is supported by his 4 co-authors (Aprameya, Milinda, Arpita and Aparajita), all practicing Chartered Accountants. Besides, he is supported by a dedicated Team headed by CA. Faiyaz Tauqui and CA. Surabhi Gupta.

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