Taxmann S Direct Taxes Law Practice Professional Edition Ays 2023 24 2024 25 The Most Trusted Commentary On Income Tax For Experienced Practitioners For 20 Years Finance Act 2023 Edition

Taxmann's flagship commentary on Direct Taxes has been the most trusted & bestselling commentary for experienced practitioners for over twenty years. It aims at not only making the reader understand the law but also helping them develop the ability to apply it. In other words, this book aims at providing the reader with the following: • Acquire familiarity with the various direct tax provisions • Awareness of direct tax provisions • The nature and scope of direct tax provisions • Up-to-date knowledge of how a statutory provision has been interpreted by different courts of law on different occasions The Present Publication is the Latest Edition for Assessment Years 2023-24 & 2024-25, authored by Dr Vinod K. Singhania & Dr Kapil Singhania, incorporating all the amendments made by the Finance Act 2023. The salient features of this book are as follows: • [Thoroughly Revised] to make the text more reader-friendly • [Lucid & To-The-Point Explanations] which have been arranged in paras & sub-paras with distinct numbers to make the practitioners more efficient in their work • [Theoretical Discussions Supplemented by Unique 600+ Illustrations] covering an exhaustive range of issues with reference to the latest Case Laws • [Tax Planning] Hints are given wherever tax planning can be resorted to • [Coverage of Statutory & Judicial Precedents] o In-depth analysis of all provisions of the Income-tax Act with relevant Rules, Judicial Pronouncements, Circulars and Notifications o Frequently asked questions for complex provisions o Gist of relevant Circulars and Notifications issued from January 2023 to February 2023 o Digest of all Landmark Rulings by the Apex Court, High Courts, and Tribunals from 2015 to February 2023 • [Bestseller Series] Taxmann's Bestseller Book for more than twenty years • [Zero Error] Follows the Six Sigma Approach to achieve the Benchmark of 'Zero Error' • The detailed contents of the book are as follows: o Basic Concepts o Residential Status and Tax Incidence o Incomes Exempt from Tax o Salaries o Income from House Property o Profits and Gains of Business or Profession o Capital Gains o Income from Other Sources o Income of Other Persons included in Assessee's Total Income o Set off and Carry Forward of Losses o Deductions from Gross Total Income and Tax Liability o Agriculture Income o Typical Problems on the Assessment of Individuals o Tax Treatment of Hindu Undivided Families o Special Provisions Governing Assessment of Firms and Associations of Persons o Taxation of Companies o Assessment of Co-operative Societies o Assessment of Charitable and Other Trusts o Return of Income and Assessment o Penalties and Prosecution o Advance Payment of Tax o Interest o Tax Deduction or Collection at Source o Refund of Excess Payment o Appeals and Revisions o Income-tax Authorities o Settlement Commission and Dispute Resolution Committee o Special Measures in Respect of Transactions with Persons Located in Notified Jurisdictional Area o General Anti-Avoidance Rule o Advance Ruling o Search, Seizure and Assessment o Transfer Pricing o Business Restructuring o Alternative Tax Regime o Tax Planning o Miscellaneous

Taxmann's flagship publication on Direct Taxes has been the 'go-to-guide' for Students & Professional Practitioners for over 40 years. This book aims to make the reader understand the law and develop the ability to apply it. In other words, this book aims to provide the reader with the following: • Acquire familiarity with the direct tax provisions • Awareness of the direct tax provisions • The nature and scope of the direct tax provisions • Up-to-date knowledge of how different courts of Law have interpreted a statutory provision on different occasions This book is written in simple language, explaining the provision of the Law in a step-by-step & to-the-point manner with the help of suitable illustrations, without resorting to paraphrasing sections and legal jargon. This book will be helpful for students appearing in CA, CS, ICWA, M.Com., LL.B., and MBA examinations. It will also be helpful for those appearing in the income-tax departmental examination. The Present Publication is the 70th Edition for A.Y. 2024-25 (amended up to 31st December 2023), authored by Dr Vinod K. Singhania & Dr Kapil Singhania. The noteworthy features of this book are as follows: • [Self-Learning/Practice Book] Features learn-yourself-technique enabling students to learn & apply the Law faster • [Treatment of Text is To-The-Point] The matter is arranged in paras and sub-paras with distinct numbers to save time and energy. Also, debatable issues have been deliberated to their logical conclusion • [Well-Thought-Out-Original-Problems] Each para starts with analytical discussions supported by 600+ 'well-thought-out-original-problems'. A unique style of illustrating all complex provisions has been adopted. Hints are also given wherever tax planning can be resorted to • [Most Amended] Latest Circulars, Notifications, Amendments, & Case Laws (up to 31st December 2023) are included in all discussions. All recent citations of Court Rulings, Circulars and Notifications have been highlighted • [Past Exam Questions with Answers] Question set for CA Final from May 2013 to May 2023), the post-graduate and professional examination is given along with their solutions (of theory and practical questions) as per the law applicable for A.Y. 2024-25 • [Follows Six-Sigma Approach] to achieve the benchmark of 'Zero-Error' The detailed coverage of this book includes: • Basic Concepts • Residential Status and Tax Incidence • Incomes Exempt from Tax • Salaries • Income from House Property • Profits and Gains of Business or Profession • Capital Gains • Income from Other Sources • Income of Other Persons included in Assessee's Total Income • Set Off and Carry Forward of Losses • Deductions from Gross Total Income and Tax Liability • Agricultural Income • Typical Problems on the Assessment of Individuals • Tax Treatment of Hindu Undivided Families • Special Provisions Governing Assessment of Firms and Associations of Persons • Taxation of Companies • Assessment of Co-operative Societies • Assessment of Charitable and Other Trusts • Returns of Income and Assessment • Penalties and Prosecution • Advance Payment of Tax • Interest • Tax Deduction or Collection at Source • Refund of Excess Payments • Appeals and Revisions • Income-tax Authorities • Settlement Commission and Dispute Resolution Committee • Special Measures in Respect of Transactions with Persons Located in Notified Jurisdiction Area • General Anti-avoidance Rule • Advance Ruling for Non-residents • Search, Seizure and Assessment • Transfer Pricing • Business Restructuring • Alternative Tax Regime • Tax Planning • Miscellaneous • Annexures o Tax Rates o Rates of Depreciation o The Eleventh Schedule, Thirteenth Schedule, Fourteenth Schedule/ Investment ceiling in the case of small-scale industrial undertaking o Notified backward districts o Question set for CA (Final) Examination and Answers from May 2013 to May 2023

Taxmann's flagship publication on Direct Taxes has been the 'go-to-guide' for Students & Professional Practitioners for over 40 years. This book aims to make the reader understand the Law and develop the ability to apply the Law. In other words, this book aims at providing the reader with the following: • Acquire familiarity with the direct tax provisions • Awareness of the direct tax provisions • The nature and scope of the direct tax provisions • Up-to-date knowledge of how different courts of Law have interpreted a statutory provision on different occasions This book is written in simple language, explaining the provision of the Law in a step-by-step & to-the-point manner with the help of suitable illustrations, without resorting to paraphrasing sections and legal jargon. This book will be helpful for students appearing in CA, CS, ICWA, M.Com., LL.B., and MBA examinations. It will also be helpful for those appearing in the income-tax departmental examination. The Present Publication is the 69th Edition for A.Y. 2023-24 (amended up to 31st May 2023), authored by Dr Vinod K. Singhania & Dr Kapil Singhania. The noteworthy features of this book are as follows: • [Self-Learning/Practice Book] Features learn-yourself-technique enabling students to learn & apply the Law faster • [Treatment of Text is To-The-Point] The matter is arranged in paras and sub-paras with distinct numbers to save time and energy. Also, debatable issues have been deliberated to their logical conclusion • [Well-Thought-Out-Original-Problems] Each para starts with analytical discussions supported by 600+ 'well-thought-out-original-problems'. A unique style of illustrating all complex provisions has been adopted. Hints are also given wherever tax planning can be resorted to • [Most Amended] Latest Circulars, Notifications, Amendments & Case Laws (up to May 31st 2023) are included in all discussions. All recent citations of Court Rulings, Circulars and Notifications have been highlighted • [Past Exam Questions with Answers] Question set for CA (Final) (from Nov. 2012 to Nov. 2022), the post-graduate and professional examination is given along with their solutions (of theory and practical questions) as per the law applicable for A.Y. 2023-24 • [Follows Six-Sigma Approach] to achieve the benchmark of 'Zero-Error' The detailed coverage of this book includes: • Basic Concepts • Residential Status and Tax Incidence • Incomes Exempt from Tax • Salaries • Income from House Property • Profits and Gains of Business or Profession • Capital Gains • Income from Other Sources • Income of Other Persons included in Assessee's Total Income • Set Off and Carry Forward of Losses • Deductions from Gross Total Income and Tax Liability • Agricultural Income • Typical Problems on the Assessment of Individuals • Tax Treatment of Hindu Undivided Families • Special Provisions Governing Assessment of Firms and Associations of Persons • Taxation of Companies • Assessment of Co-operative Societies • Assessment of Charitable and Other Trusts • Returns of Income and Assessment • Penalties and Prosecution • Advance Payment of Tax • Interest • Tax Deduction or Collection at Source • Refund of Excess Payments • Appeals and Revisions • Income-tax Authorities • Settlement of Cases • Special Measures in Respect of Transactions with Persons Located in Notified Jurisdiction Area • General Anti-avoidance Rule • Advance Ruling for Non-residents • Search, Seizure and Assessment • Transfer Pricing • Business Restructuring • Alternative Tax Regime • Tax Planning • Miscellaneous • Annexures o Tax Rates o Rates of Depreciation o The Eleventh Schedule, Thirteenth Schedule, Fourteenth Schedule/ Investment ceiling in the case of small-scale industrial undertaking o Notified backward districts o Question set for CA (Final) examination and answers from Nov. 2012 to Nov. 2022

This book is a comprehensive guide for day-to-day compliance with GST. It helps you understand the following topics related to GST: • Background • Concepts • Execution • Challenges • Solution(s) It also explains the provisions of the GST law lucidly. This book will be helpful for GST Professionals engaged in managing the client's day-to-day GST-related affairs, i.e., advisory, compliance and litigation services. The Present Publication is the 7th Edition, amended by the Finance Act 2023 and updated till 1st June 2023. This book is authored by Aditya Singhania with the following noteworthy features: • [Comprehensive Coverage] with detailed analysis and relevant illustrations • [Stepwise Guide] for GST compliance procedures • [Judicial Outlook] of GST Case Laws (including Advance Rulings) • [GST Common Portal] The content in this book is synchronized with the current features available at GST common portal • [Topic-Wise Explanation] along with related GST Notifications and Circulars • [Practical Issues] with solutions The contents of the book are as follows: • Time/Place of Supply & Valuation o Time of Supply o Place of Supply o Valuation • Accounting in GST o Invoicing o Accounts & Records o E-Way Bill o Job-Work • Registration o Basics of Registration o Compulsory Registration o Person not Liable to take Registration & Voluntary Registration o General Procedure of Registration o Amendment of Registration o Cancellation or Suspension of Registration o Revocation of Registration • Specified Taxable Person o Non-Resident Taxable Person o OIDAR o Unique Identification Number (UIN) • Composition Scheme o Basics of Composition Scheme o Compliances under the Composition Scheme o Withdrawal from the Composition Scheme o Returns under the Composition Scheme • Input Tax Credit (including ISD) o Eligibility of Input Tax Credit o Apportionment of Input Tax Credit o Availability of ITC in certain circumstances o ITC for Job Worker o Compliance for Input Service Distributor o Returns for an Input Service Distributor • Returns o Introduction to GST Returns o GSTR 1 o GSTR 2, 2A and 2B o GSTR 3 o GSTR 3B o Matching Concept o Proposed new GST Return o Annual Return for Normal Taxpayer o Annual Return for Composition Taxpayer o Final Return • Audit o Departmental Audit o GST Audit • TDS & TCS o Tax Deducted at Source o Tax Collection at Source • Payment o Basics of Payment o Treatment of Input Tax Credit for Payment o Treatment of Electronic Cash/Credit Ledger o Treatment of Electronic Liability Ledger o Miscellaneous on Payments • Refunds o Basics of Refunds o Refund Procedures • Assessment o Self & Provisional Assessment o Scrutiny of Returns o Assessment of Non-Filers of Returns o Assessment of Unregistered Persons o Summary Assessment o Finalization of Provisional Assessments, Appeal • Search and Seizure o Inspection, Search and Seizure o Arrest • Advance Rulings o Basics of Advance Ruling o Application and Compliances for Advance Rulings o Appellate Authority for Advance Ruling • Demand & Recovery o Administration in GST o Demand o Recovery • Appeals o Appeals to Appellate Authority o Appeals to Appellate Tribunal o Appeals to High Courts & Supreme Court o Miscellaneous on Appeals • Offences o Penalty o Detention, Seizure and Release of Goods and Conveyances in Transit o Confiscation of Goods or Conveyances o Miscellaneous Topics under Offences o Compounding of Offences • Miscellaneous o Corporate Debtor under Insolvency and Bankruptcy Code, 2016 o Liability to Pay in Certain Cases o Repeal and Saving

About the book Frauds and economic crime rates remain at a record high, impacting more and more companies in diverse ways than ever before. The only way to reduce the impact of such frauds is to get a detailed understanding of the subject and adopt preventive measures instead of reactive measures. Fraud reporting is one of the most important themes in the current corporate governance scenario. Considering the importance of this area, various regulators have come out with reporting requirements in the recent past with an aim to ensure adequate and timely reporting of frauds. In this context, understanding of the roles and responsibilities of various stakeholders is pertinent. This book is an attempt by authors to provide a comprehensive publication on the two specialised areas – 'Forensic Investigations' and 'Fraud reporting'. The book addresses two key corporate governance requirements top on the agenda of regulators, enforcement agencies, boards and audit committees: 1. Rules, roles and responsibilities of key stakeholders towards: · Reporting of frauds under governance regulations in India · Prevention, detection and investigation of frauds 2. Practical approach for conducting forensic investigations in India Practical tips, case studies and expert insights: In addition to covering a gist of the topic with relevant provisions, and authors' viewpoint, key chapters also include relevant seasoned expert's take on the topic based on their vast practical experience. Each expert has more than three decades of experience including the last two decades in leadership roles. The idea was to present a practitioner's perspective based on practical experience in their role as an independent director or CEO or CFO, etc. More than 100 case studies are presented in the book to explain different concepts and learnings from various frauds discovered and investigated in India over the last two decades. Few of the Questions addressed in the book: · Is there a requirement to report all frauds to the regulators? · Who is responsible for reporting? · What is the role of audit committee, CEO, CFO, CHRO, internal/external auditors in prevention, detection, investigation and reporting of frauds? · Can an organization ignore anonymous complaints? · Can one access data from personal devices of employees during an investigation? · How can one use forensic interviews as an effective tool to establish fraud? · Is WhatsApp chat accepted as an evidence? · Once fraud is established what are the next steps an organisation is expected to initiate? · What is the difference between an audit and an investigation? · How the approach to forensic investigations has evolved over the last two decades in India? · Can we blindly rely on technology to prevent and detect frauds? · Evolving methods for prediction, prevention and detection of frauds?

Black & white print. Principles of Management is designed to meet the scope and sequence requirements of the introductory course on management. This is a traditional approach to management using the leading, planning, organizing, and controlling approach. Management is a broad business discipline, and the Principles of Management course covers many management areas such as human resource management and strategic management, as well as behavioral areas such as motivation. No one individual can be an expert in all areas of management, so an additional benefit of this text is that specialists in a variety of areas have authored individual chapters.