Taxation - 1 (Record no. 43793)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 11491 a2200157 4500 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.2 |
| Item number | INA |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Inamdar, Satish |
| 245 ## - TITLE STATEMENT | |
| Title | Taxation - 1 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Name of publisher, distributor, etc | Symbiosis Centre for Distance Learning |
| Date of publication, distribution, etc | 2010 |
| Place of publication, distribution, etc | Pune |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | ivx,402p. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 1. Definitions Under Income Tax Act, 1961 1<br/> 1.1 Introduction Sec. Ref. <br/> 1.2 Definitions under the Act <br/> - Assessment Year 2(9) <br/> - Previous Year 2(34) <br/> - Person 2(31) <br/> - Assessee 2(7) <br/> 1.3 Total Income <br/> 1.4 Rates of Taxes <br/> 1.5 Residential Status (6) <br/> - Resident <br/> - Non Resident <br/> - Resident but Not Ordinarily Resident <br/> 1.6 Accrual of Income (9) <br/> 1.7 Illustrations <br/> 1.8 Summary <br/> 1.9 Key Words <br/> 1.10 Self-assessment Questions <br/>2. Income Exempt from Tax 19<br/> 2.1 Introduction Sec. Ref. <br/> 2.2 Incomes Exempt under Section 10 of the Act <br/> 2.2.1 Agricultural Income 10(1) <br/> 2.2.2 Share of profit of a partner from a <br/> Firm 10(2A) <br/> 2.2.3 Amount received under a Life <br/> Insurance Policy 10(10D) <br/> 2.2.4 Interest, premium or bonus on <br/> specified investments 10(15) <br/> 2.2.5 Educational Scholarship 10(16) <br/> 2.2.6 Payments to MPs, MLAs etc. 10(17) <br/> 2.2.7 Income of a Local Authority 10(20) <br/> 2.2.8 Income of a Mutual Fund 10(23D) <br/> 2.2.9 Income of venture capital fund 10(23FB) <br/> 2.2.10 Income of Trade Unions 10(24) <br/> 2.2.11 Income of certain funds 10(25) <br/> 2.2.12 Income of Employees State <br/> Insurance Fund 10(25A) <br/> 2.2.13 Capital gains arising from the <br/> transfer of units of UTI 10(33) <br/> 2.2.14 Dividend reed from domestic <br/> Companies 10(34) <br/> 2.2.15 Some other exemptions <br/> 2.2.16 Occasional Incomes or Gifts 10(39) <br/> 2.3 Newly Established Undertakings In Free <br/> Trade Zones, Software Technology Park 10A) <br/> 2.4 Income of 100% Export Oriented Units 10B <br/> 2.5 Income of a Political Party 10(13A) <br/> 2.6 Annexure <br/> 2.7 Illustration <br/> 2.8 Summary <br/> 2.9 Key words <br/> 2.10 Self-assessment Questions <br/>3. Income from Salaries 37<br/> 3.1 Meaning of Salary Sec. Ref. <br/> 3.2 Exemptions <br/> 3.2.1 Leave Travel Concession 10(5) <br/> 3.2.2 Gratuity 10(10) <br/> 3.2.3 Pension 10(10A) <br/> 3.2.4 Leave Salary 10(10AA) <br/> 3.2.5 Retrenchment Compensation <br/> 3.2.6 VRS Compensation <br/> 3.2.7 Provident Fund <br/> 3.2.8 Super Annuation Fund <br/> 3.2.9 House Rent Allowance 10(13A) ><br/> 3.2.10 Special allowances 10(14) <br/> 3.3 Perquisites 17(2) <br/> 3.3.1 ESOP <br/> 3.3.2 Rent Free Accommodation <br/> 3.3.3 Furnished Accommodation <br/> 3.3.4 Accommodation at concessional Rate <br/> 3.3.5 Domestic Servants <br/> 3.3.6 Gas, Electricity Etc. <br/> 3.3.7 Educational Facilities <br/> 3.3.8 Other Fringe Benefits <br/> 3.3.9 Transfer of Employer's Movable Assets <br/> 3.3.10 Medical Facility <br/> 3.4 Perquisites Exempt from Tax <br/> 3.5 Deductions <br/> 3.5.1 Entertainment Allowance <br/> 3.5.2 Professional Tax <br/> 3.6 Illustrations <br/> 3.7 Summary <br/> 3.8 Key Words <br/> 3.9 Self-assessment Questions <br/>4. Income from House Property and Other Sources 75<br/> 4.1 Scope Sec. 22 <br/> 4.2 Deemed Ownership Sec 27 <br/> 4.3 Determination of Annual Value <br/> 4.4 Classification of House Property <br/> 4.5 Deductions Sec. 24 <br/> 4.6 Inadmissible Deductions Sec. 25 <br/> 4.7 Income from other Sources Sec. 56 <br/> 4.8 Deductions From Income From Other Sources <br/> 4.9 Inadmissible Expenses Sec. 58 <br/> 4.10 Illustrations <br/> 4.11 Summary <br/> 4.12 Key Words <br/> 4.13 Self-assessment Questions <br/>5. Profit and Gains from Business and Profession 105<br/> 5.1 Introduction Sec. Ref. <br/> 5.2 Expenses allowed as Deductions <br/> 5.2.1 Rent, Repairs, etc. 30 <br/> 5.2.2 Repairs and maintenance 31 <br/> 5.2.3 Depreciation 32 <br/> 5.2.4 Other Deductions 36 <br/> 5.2.5 General Deductions 37(1) <br/> 5.3 Capital Expenditure vs. Revenue Expenditure <br/> 5.4 Expenditure Not Allowed as Deductions <br/> 5.4.1 Royalties and Interest, Bonus 40(a) <br/> 5.4.2 Taxation of Partnership Firm 40(b) <br/> 5.4.3 Payment to relatives 40A (2) <br/> 5.4.4 Payment in cash excess of limit 40A(3) <br/> 5.4.5 Payment of Gratuity 40A(7) <br/> 5.4.6 Mandatory Payments 43B <br/> 5.5 Allowability of Certain Expenditures <br/> 5.6 Illustrations <br/> 5.7 Annexure <br/> 5.8 Summary <br/> 5.9 Key Words <br/> 5.10 Self-assessment Questi ons <br/>6. Capital Gains 159<br/> 6.1 Introduction Sec. Ref. <br/> 6.2 Capital Asset <br/> 6.2.1 Transfer of Capital asset <br/> 6.3 Calculation of Capital Gains <br/> 6.3.1 Cost of Acquisition <br/> 6.3.2 Cost of Improvement <br/> 6.4 Deductions from Capital Gains <br/> 6.4.1 Transfer of Residential House (54) <br/> 6.4.2 Transfer of Agricultural land (54B) <br/> 6.4.3 Investment in Bonds (54EC) <br/> 6.4.4 Transfer of asset other than <br/> Residential Property (54F) <br/> 6.4.5 Transfer of asset other than house property <br/> 6.5 Illustrations <br/> 6.6 Key Words <br/> 6.7 Summary <br/> 6.8 Self-assessment Questions <br/>7. Deductions from Total Income 197<br/> 7.1 Introduction Sec. Ref. <br/> 7.2 Deductions (General) (80C) <br/> 7.2.1 Contribution to Pension Funds (80CCC) <br/> 7.2.2 Pension Funds-Central Govt. (80CCD) <br/> 7.2.3 Medical Insurance (80D) <br/> 7.2.4 Medical Payment of Dependants (80DD) <br/> 7.2.5 Medical Treatment (80DDB) <br/> 7.2.6 Repayment of loan (80E) <br/> 7.2.7 Donation (80G) <br/> 7.2.8 Rent paid (80GG) <br/> 7.2.9 Scientific research donation (80GGA) <br/> 7.3 Profits from Biodegradable Waste (80JJA) <br/> 7.3.1 Deduction of New Workmen (80JJAA) <br/> 7.3.2 Income of Off shore Banking (80LA) <br/> 7.3.3 Persons with Disability (80U) <br/> 7.4 Profits from Infrastructural Activity (80IA) <br/> 7.4.1 Profits from Other Undertakings (80D3) <br/> 7.5 Illustration <br/> 7.6 Summary <br/> 7.7 Key Words <br/> 7.8 Self-assessment Questions <br/>8. Tax Deducted at Source, Interest, Rebates and Relief 229<br/> 8.1 Introduction Sec. Ref. <br/> 8.2 Tax Deductions at Source (TDS) (27) <br/> 8.2.1 Payment of salary (192) <br/> 8.2.2 TDS- interest on securities (193) <br/> 8.2.3 TDS- Interest on other than securities (194A) <br/> 8.2.4 TDS- Winnings from lotteries (194B) <br/> 8.2.5 TDS- Payment to contractors (194C) <br/> 8.2.6 TDS- Insurance commission (194D) <br/> 8.2.7 TDS- Payment to non resident (194E) <br/> Sportsmen or Sports Association <br/> 8.2.8 TDS- Payment in respect of NSC (194EE) <br/> 8.2.9 TDS- Repurchase of Mutual Funds (194F) 8.2.10 TDS-Commission (194H) <br/> 8.2.11 TDS-Rent (1941) <br/> 8.2.12 TDS- Professional fee> (194J) <br/> 8.3 Advance Tax <br/> 8.4 Self Assessment Tax <br/> 8.5 Interest <br/> 8.5.1 Late filing of return (234A) <br/> 8.5.2 Interest-Non payment of advance tax (234B) <br/> 8.5.3 Interest-Non payment of advance tax (234C) <br/> 8.5.4 Interest on refund (234D) <br/> 8.5.5 Interest-Late payment of tax (220) <br/> 8.5.6 Interest-Failure to pay TDS (201) <br/> 8.6 Rebate in respect of securities <br/> Transaction tax <br/> 8.6.1 Rebate to association of persons (86) <br/> 8.6.2 Arrears of salary <br/> 8.7 Summary <br/> 8.8 Key Words <br/> 8.9 Self-assessment Questions -<br/>9. Assessment and Procedures 265<br/> 9.1 Introduction Sec. Ref. <br/> 9.2 Powers of Income Tax Officers <br/> 9.3 Filing of Returns <br/> 9.3.1 Filing of bulk returns 139(1A) <br/> 9.3.2 E-Filing Of Returns 139(1B) <br/> 9.3.3 Loss return 139(3) <br/> 9.3.4 Belated Returns 139(4) <br/> 9.3.5 Returns by Trusts 139(4A) <br/> 9.3.6 Returns by political parties 139(4B) <br/> 9.3.7 Returns by Certain Associations 139(4C) <br/> 9.3.8 Revised return 139(5) <br/> 9.3.9 Defective Returns 139(9) <br/> 9.3.10 Signature on Return 140A <br/> 9.4 Enquiry Before assessment 142 <br/> 9.4.1 Assessment 143A <br/> 9.4.2 Best Judgment Assessment 144 <br/> 9.4.3 Income Escaping Assessment 147 <br/> 9.4.4 Notice under escaping assessment 148 <br/> 9.4.5 Assessment of any other person 153C <br/> 9.5 Appeals to High Court 260A <br/> 9.5.1 Revisions 263 <br/> 9.5.2 Appeal to commissioner 264 <br/> 9.6 Summary <br/> 9.7 Key Words <br/> 9.8 Self-assessment Questions <br/>10. Taxation of Partnership Firms 289<br/> 10.1 Introduction <br/> 10.2 Assessment as a Firm <br/> 10.3 Change in Constitution <br/> 10.4 Succession of Firms <br/>9. Assessment and Procedures 265<br/> 9.1 Introduction Sec. Ref. <br/> 9.2 Powers of Income Tax Officers <br/> 9.3 Filing of Returns <br/> 9.3.1 Filing of bulk returns 139(1A) <br/> 9.3.2 E-Filing Of Returns 139(1B) <br/> 9.3.3 Loss return 139(3) <br/> 9.3.4 Belated Returns 139(4) <br/> 9.3.5 Returns by Trusts 139(4A) <br/> 9.3.6 Returns by political parties 139(4B) <br/> 9.3.7 Returns by Certain Associations 139(4C) <br/> 9.3.8 Revised return 139(5) <br/> 9.3.9 Defective Returns 139(9) <br/> 9.3.10 Signature on Return 140A <br/> 9.4 Enquiry Before assessment 142 <br/> 9.4.1 Assessment 143A <br/> 9.4.2 Best Judgment Assessment 144 <br/> 9.4.3 Income Escaping Assessment 147 <br/> 9.4.4 Notice under escaping assessment 148 <br/> 9.4.5 Assessment of any other person 153C <br/> 9.5 Appeals to High Court 260A <br/> 9.5.1 Revisions 263 <br/> 9.5.2 Appeal to commissioner 264 <br/> 9.6 Summary <br/> 9.7 Key Words <br/> 9.8 Self-assessment Questions <br/>10. Taxation of Partnership Firms 289<br/> 10.1 Introduction <br/> 10.2 Assessment as a Firm <br/> 10.3 Change in Constitution <br/> 10.4 Succession of Firms <br/> 10.5 Joint and Several Liabilities of Firms <br/> 10.6 Dissolution of Firms <br/> 10.7 illustrations <br/> 10.8 Summary <br/> 10.9 Key Words <br/> 10.10 Self-assessment Questions <br/>11. Taxation of Companies 305<br/> 11.1 Introduction <br/> 11.2 Concept of Amalgamation <br/> 11.3 Concept of Demerger <br/> 11.4 Taxation of Companies <br/> 11.4.1 Minimum Alternate Tax <br/> 11.4.2 MAT-Foreign Companies <br/> 11.4.3 Credit of MAT <br/> 11.5 Illustration <br/> 11.6 Summary <br/> 11.7 Key Words <br/> 11.8 Self-assessment Questions <br/>12. Set off and Carry Forward of Lossess 325<br/> 12.1 Introduction Sec. Ref. <br/> 12.2 Setoff of Losses <br/> 12.3 Deemed Income <br/> 12.3.1 Cash Credit (68) <br/> 12.3.2 Unexplained Investment (69) <br/> 12.3.3 Unexplained Money, Jewellery (69A) <br/> 12.3.4 Unexplained Expenditure (69C) <br/> 12.3.5 Investment not Fully Disclosed (69B) <br/> 12.3.6 Any Amount Borrowed/Repaid <br/> on Hundi (69D) <br/> 12.4 Carry Forward of Losses <br/> 12.5 Illustrations <br/> 12.6 Summary <br/> 12.7 Key Words <br/> 12.8 Self-assessment Questions <br/>13. Tax Audit 345<br/> 13.1 Introduction Sec. Ref. <br/> 13.2 Form 3CD <br/> 13.3 Presumptive Profits (Clause No. 10) <br/> 13.3.1 Business of Civil Construction (44AD) <br/> 13.3.2 Business of Plying and Fining (44 AE) <br/> 13.3.3 Retail Business (44AF) <br/> 13.4 Method of Accounting (145) <br/> 13.5 .Amount Admissible under Act <br/> 13.5.1 Tea or rubber and Coffee Dev. (33AB) <br/> 13.5.2 Extraction of Oil (3ABA) <br/> 13.5.3 Scientific Research Expenditure (35) <br/> 13.5.4 Sum Paid to Public Sector Cos. (35 AC) <br/> 13.5.5 Payment to Certain Associations (35CCA) <br/> 13.5.6 Preliminary Expenses (35D) <br/> 13.5.7 Extraction of Minerals (35E) <br/> 13.6 Amounts Debited to P and L Account <br/> 13.7 Payment made to Specified Persons <br/> 13.8 Deemed Profits <br/> 13.9 Profits Chargeable to Tax <br/> 13.10 Deduction on Actual Basis (43B) <br/> 13.11 Details of Loan borrowed and Accepted <br/> 13.12 Brought forward Losses <br/> 13.13 Deduction under Chapter VIA <br/> 13.14 Tax Deduction at Source <br/> 13.15 Quantitative Details <br/> 13.16 Cost Audit Report<br/>13.17 Accounting Ratios<br/>13.18 Summary<br/>13.19 Keywords<br/>13.20 Self-assessment Questions<br/>13.21 Annexure <br/> Appendix A - Computation of Income 375<br/> Appendix B - Suggested Reference Books 401<br/><br/><br/><br/><br/> |
| 600 ## - SUBJECT ADDED ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 50866 |
| 890 ## - Country | |
| Country | India |
| 891 ## - Topic | |
| Topic | GRATIS |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Withdrawn status | Home library | Current library | Date acquired | Source of acquisition | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Date last borrowed | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | CEPT Library | CEPT Library | 25/11/2016 | Gratis | 0.00 | 1 | 336.2 INA | 015719 | 10/12/2016 | 04/12/2016 | 0.00 | 29/04/2016 | Book |