Income Tax Planning And Management 26 Revised Edition Assessment Year 2021 22

1. Income Tax : An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Clubbing of Income and Aggregation of Income, 14. Set-off and Carry Forward of Losses, 15. Deduction from Gross Total Income, 16. Assessment of Individuals (Computation of Total Income), 17. Computation of Tax Liability of Individuals, 18. Deduction of Tax at Source, 19. Income Tax Authorities, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Advance Payment of Tax, 25. Assessment of Hindu Undivided Family and Computation of Tax Liability, 26. Assessment of Firm and Association of Persons and Computation of Tax Liability, 27. Recovery and Refund of Tax, 28. Settlement of Cases, 29 . Purchase of Immovable Property by Central Government, 30. Assessment of Companies, 31. Assessment of Co-operative Societies, 32. Tax-Planning for New Business. Provisions and Procedure of Filling the Return of Income and e-Filling of Income Tax and TDS Returns Rebate and Relief in Tax.

The present 19th edition of the book has been thoroughly revised and enlarged. Salient Features of the Corporate Tax Planning & Management AY 2021-22 & 2022-23 Book: The legal position as amended up to June 2021 is given. Even the last-minute changes in the law have been incorporated in this revised edition of the book and as such, it is the latest and most updated book on Income Tax for the Assessment Year 2021-22. Further, the amendments made by the Finance Act, 2020 and the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, applicable for the Assessment Year 2021-22, have been incorporated in the book. In the chapter on Deduction and Collection of Tax at Source new rates have been included. Also, newly inserted sections 194P, 194Q, 206AB, and 206CCA of the Income Tax Act, applicable from 01 July 2021 have been included in the book. Relief Measures in view of Covid-19 vide CBDT Press Release dated 25th June 2021 have been included in the book. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are the largest in number in comparison to other books on income tax. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple, and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Corporate Tax Law. The book is useful for the students of all professional examinations like M.B.A., C.A., C.S., ICWA, and M.Com. and the persons who are interested in Tax Planning.

The present edition of the book has been thoroughly revised and enlarged and has several unparalleled features which make it distinct from other available text books on Corporate Tax Planning and Management. Salient Features of the Book : Legal position as amended upto June 2022 is given. Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2022-23. Further, the amendments made by the Finance Act, 2022, applicable for the Assessment Years 2022-23 and 2023-24, have been incorporated in the book. In the chapter of Deduction and Collection of Tax at Source newly inserted sections 194R and 194S of the Income Tax Act, applicable from 01.07.2022 have been included. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition is followed by illustrations to facilitate the students to master the practical application of Corporate Tax Law. The Book is useful for the students of all professional examinations like M.B.A., C.A., C.S., ICWA, and M.Com. and the persons who are interested in Tax Planning.

The present 43rd edition of the book has been thoroughly revised in the light of the amendments made by The Income Tax Act, 1961; The Income Tax Rules, 1962, (as amended up-to-date); Salient Features of the Income Tax including Tax Planning & Management Book: Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2022-23. Further, the amendments made by the Finance Act, 2022, applicable for the Assessment Year 2022-23, have been incorporated in the book. The present edition of the book has several unparalleled features which make it distinct from other available text books on Income Tax. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. User-friendly examination-oriented style facilitating easy comprehension of each topic. A unique feature of the revised edition is that Section-wise Index has been incorporated. The language of the book is simple and lucid. Small illustrations and examples are given for ticklish law points so as to make them easy and self-explanatory for students to understand the subject. All important case laws and circulars/notifications reported upto June 2022 have been incorporated.

The present edition of the book has been thoroughly revised and enlarged. Salient Features of the Book: The legal position as amended up to June 2020 is given. The law stated in the book is on the basis of the Income Tax Act, 1961 and the Income Tax Rules, 1962 as amended up to date, besides the Finance Act, 2020 and Circulars and Notifications issued by Central Board of Direct Taxes up to June 2020. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Corporate Tax Law. The book is useful for the students of all professional examinations like M.B.A., C.A., C.S., ICWA, and M.Com. and the persons who are interested in Tax Planning.

ABOUT THE 44th EDITION OF THE BOOK The present 44th edition of the book has been thoroughly revised in the light of the amendments made by The Income Tax Act, 1961; The Income Tax Rules, 1962, (as amended up-to-date); SALIENT FEATURES OF THE BOOK • Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2023-24. Further, the amendments made by the Finance Act, 2022 and the Finance Act, 2023, applicable for the Assessment Year 2023-24, have been incorporated in the book. • The present edition of the book has several unparalleled features which make it distinct from other available text books on Income Tax. • A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. • User-friendly examination-oriented style facilitating easy comprehension of each topic. • A unique feature of the revised edition is that Section-wise Index has been incorporated. • The language of the book is simple and lucid. • Small illustrations and examples are given for ticklish law points so as to make them easy and self-explanatory for students to understand the subject. • All important case laws and circulars/notifications reported upto June 2023 have been incorporated. • More than 500 solved illustrations have been given in various chapters from the questions set for examinations conducted by the various Universities. • All important aspects of Tax Planning and Management for the Assessment Years 2023-24 and 2024-25 have been included in the book.

1.Income Tax—An Introduction, 2 .Important Definitions , 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6 .Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Clubbing of Income and Aggregation of Income, 14. Set-off and Carry Forward of Losses, 15. Deduction From Gross Total Income, 16 .Assessment of Individuals (Computation of Total Income), 17. Computation of Tax Liability of Individuals, 18. Deduction of Tax at Source, 19. Income Tax Authorities, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Advance Payment of Tax, 25. Assessment of Hindu Undivided Family and Computation of Tax Liability, 26. Assessment of Firm and Association of Persons and Computation of Tax Liability, 27. Recovery and Refund of Tax, 28 .Settlement of Cases, 29. Purchase of Immovable Property by Central Government, 30. Assessment of Companies, 31. Assessment of Co-operative Societies, 32. Tax-Planning for New Business.

26th edition - Almost 300 pages of tax planning guidance for landlords and property investors How to Save Property Tax is widely regarded as the tax bible for property investors. Written in plain English with numerous easy to follow examples and tax saving ideas, this book tells you absolutely everything you need to know about paying less income tax, capital gains tax and stamp duty land tax on your property investments. It's essential reading for: Property investors and landlords Second home owners Those renovating or developing property Accountants, solicitors and professional advisers The author, Carl Bayley FCA, was chairman of the tax faculty at the Institute of Chartered Accountants in England and Wales (ICAEW) from 2015 to 2018 and is currently a member of the institute's governing council. The latest edition was published in August 2021 and is completely up to date. Subjects covered include: All the expenses you can claim against your rental income How to claim a big home office tax deduction How to deduct the cost of seminars, courses and books (like this one!) Motoring expenses landlords can claim How landlords to claim repairs spending that a layperson would regard as an improvement How to deal with rent reductions, rent holidays and bad debts How to amend previous returns if you've forgotten to claim expenses A plain English guide to how capital gains tax (CGT) is calculated Tried and tested CGT planning techniques How transfers between spouses can save significant amounts of CGT How to use main residence elections to reduce CGT on second homes How to use your children to save thousands in CGT All the stamp duty issues facing property investors The tax treatment of property development Tax planning for owners of furnished holiday lets All in all, this guide tells you pretty much everything you need about tax if you are a landlord or own any other type of property business.