GST And Custom Law 2021-22

GST And Custom Law 2021-22
Author: CA Anoop Modi,
Publisher: SBPD Publications
Total Pages: 439
Release: 2021-12-02
Genre: Law
ISBN:

UNIT - GST 1. Overview of GST, 2. Important Definitions, 3. Supply under GST, 4. Levy and Collection of Tax, 5. Exemption from GST, 6. Composition Levy, 7. Nature and Place of Supply, 8. Time of Supply, 9. Value of Supply, 10. Input Tax Credit, 11. Registration, 12. Tax Invoice, Credit and Debit Notes, 13. E-Way Bill, 14. Payment of Tax, 15. Return, 16. Job Work, 17. Tax Deduction and Tax Collection at Source, 18. Account, Assessment and Audit, 19. Inspection,Search,Seizure And Arrest, 20. The Integrated Goods and Service Tax Act, 21. Refunds, 22. Anti-Profiteering Measure, 23 Avoidance of Dual Control, 24. Demand and Recovery, 25. Miscellaneous Provisions and Transitional Provisions, 26. Penalties. UNIT - II Custom Law 1.Introduction To Custom Duty, 2 .Types of Duties, 3. Valution, 4. Imprt and Export Procedure, 5.Baggage, postal Artical And Stores, 6.Export Promotion Schemes, 7. Custom Duty Authorities, 8. Apeal And Revision, 9. Penalties and Prosecution

Textbook of GST and Customs Law

Textbook of GST and Customs Law
Author: V. Balachandran
Publisher: Sultan Chand & Sons
Total Pages: 42
Release: 2021-06-10
Genre: Business & Economics
ISBN: 9351611957

The special feature of the book is that it tries to cover the syllabi at all India level and is written in a simple and lucid style to be understood by a common man. There are many illustrations, examples and explanation which make the book interesting reading. The book comprises of two parts, namely, Part I – GST and Part II – Customs Law. The latest developments/recent trends in GST and Customs Law have been incorporated at the appropriate places in the book. While a separate section is earmarked for problems and their keys, another part is assigned for Quiz in GST and Customs Law covering 140 questions which would be highly useful to the students appearing for examinations and interviews. Another significant feature of the book is that it has incorporated and highlighted the changes in the Finance Act, 2020, pertaining to GST and Customs Act, 1962. At the end of every chapter adequate questions for Part A and Part B are given. The GST collections, administrative structure and Officers of GST and Customs are included at the appropriate chapters. Further, the past years question papers of some of the Universities are also included in the book. The First edition has discussed clearly in a simple style the provisions and practical aspects of Central GST, State GST and Integrated GST Act. Students pursuing B.Com, BBA, BL, M.Com, MBA, Allied business courses and students wish to appear examination to become GST Practitioner will find the book as a classroom textbook as in the past.

Goods and Services Tax with Customs Law

Goods and Services Tax with Customs Law
Author: FCA Vineet Gupta
Publisher: Sultan Chand & Sons
Total Pages: 42
Release: 2020-09-25
Genre: Business & Economics
ISBN: 9351611906

Despite the complications faced by the common man in implementation of GST in their concerned organizations as well as gaining an understanding of the new taxation system put in place, an attempt has been made to provide an insight to the taxation system introduced by the Government effective from 1st July, 2017. All the acts, rules, notifications, circulars and other relevant text have been compiled in a meticulous and methodical manner with the sole purpose of providing an insight to the readers. We have made an attempt to transform technicalities in legal provisions into simplified analysis thereby providing the readers a wholistic insight on each topic covered under several chapters complied in this book. Series of illustrations, FAQs, MCQs, unsolved problems under the heading of knowledge testers incorporated in each chapter is devised in a way to maximize the understanding of readers on each topic with ease.

Taxmann's CRACKER for Tax Laws including GST & Customs Laws (Paper 4 | Tax) – Covering past exam questions & detailed answers | A.Y. 2023-24 | Latest GST Law | CS Executive | Dec. 2023 Exam

Taxmann's CRACKER for Tax Laws including GST & Customs Laws (Paper 4 | Tax) – Covering past exam questions & detailed answers | A.Y. 2023-24 | Latest GST Law | CS Executive | Dec. 2023 Exam
Author: CS N.S. Zad
Publisher: Taxmann Publications Private Limited
Total Pages: 18
Release: 2023-07-11
Genre: Education
ISBN: 9357780874

This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement. It covers the questions & detailed answers strictly as per the old syllabus of ICSI. The Present Publication is the 14th Edition for CS-Executive | Old Syllabus | Dec. 2023 Exam. This book is authored by CS N.S. Zad, with the following noteworthy features: • Coverage of this book includes: o All Past Exam Questions, including: § CS Executive June 2023 | Suggested Answers o [Practical MCQs] with hints • [Most Updated & Amended] Solutions in this book are provided as per the following: o [Income Tax Solutions] as per Assessment Year 2023-24 o [GST/Customs Solutions] are amended & updated as per the latest GST Laws • [Marks Distribution] Chapter-wise marks distribution from June 2015 onwards • [Comparison with ICSI Study Material] is given chapter-wise The contents of this book are as follows • Part I – Direct Taxes (50 Marks) o Basic Concepts o Residential Status o Income from Salary o Income from House Property o Income from Business or Profession o Income from Capital Gains o Income from Other Sources o Clubbing of Incomes o Aggregation of Income and Set-off or Carry Forward of Losses o Deductions from Total Income o Agriculture Income & Exempted Income o Assessment of Individual & HUF o Assessment of Partnership Firms, LLPs, AOPs & BOI o Assessment of Companies o Assessment of Trust o Return of Income o TDS, Advance Tax, Interest Payable by/to Assessees o Types of Assessment & Procedure of Various Assessments o Appeals, Revisions, Settlement, Penalties, Offences & Recovery of Tax o Offences & Penalties • Part II – Indirect Taxes (50 Marks) o Goods & Services Tax (GST) o Customs Act, 1962

Securities Market & Regulations

Securities Market & Regulations
Author: Dr. V. Balachandran
Publisher: Sultan Chand & Sons
Total Pages: 42
Release: 2024-01-01
Genre: Business & Economics
ISBN: 9391820395

Securities are financial instruments issued to raise funds. The Primary function of the securities markets is to enable to flow of capital from those that need it. This book have been taken to consider the syllabi at All India Level and it will be useful very much for B.Com, BBA, MBA, M.Com. and Business related courses. Salient Features Written in a lucid and simple style, the book comprises of five parts covering various aspects of Securities Market and Security Laws or SEBI regulations governing the Securities Market. The initiatives of SEBI for promoting and regulating securities market are well discussed at the appropriate places of the book The book covers Basics of Investing, Do’s and Don’ts of Investing, measures taken by SEBI to safeguard the investing community, Redressal of grievances of Investors, Investor education and awareness programs. Part IV titled Knowledge Refresher covers Quizzes on Securities Market, Model question papers, Past years question papers of reputed universities and The Institute of Company Secretaries of India, New Delhi. The practical aspects of stock exchange operations and important stock exchanges functioning in India and at International level are covered in chapter 6 of the book.

Foundations of Taxation Law 2022

Foundations of Taxation Law 2022
Author: Stephen Barkoczy
Publisher: Cambridge University Press
Total Pages: 1151
Release: 2022-01-25
Genre: Law
ISBN: 1009154435

Foundations of Taxation Law is a clear, comprehensive introduction to the policy, principles and practice of Australia's taxation system. An introductory guide for law and business students and tax practitioners, the text blends policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text.

Income Tax Law & Practice (Assessment Year 2021-22)

Income Tax Law & Practice (Assessment Year 2021-22)
Author: Dr. R. K. Jain
Publisher: SBPD Publications
Total Pages: 669
Release: 2021-11-09
Genre: Business & Economics
ISBN:

Main Highlights of Finance Act, 2021 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. Depreciationn 10. Profits and Gains of Business or Profession (Including : Special Provision for Computing Profits and Gain of Profession on Presumptive Basis) 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses Deductions From Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Deduction of Tax at Source 20. Procedure of Assessment 21. Assessment of Firm and Association of Persons and Computation of Tax Liability Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns l Supreme Court Leading Cases l GST–Concept, Registration and Taxation Mechanism l Rebate and Relief in Tax l Examination Papers

Income Tax A.Y 2021-22

Income Tax A.Y 2021-22
Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
Total Pages: 682
Release: 2021-07-01
Genre: Business & Economics
ISBN:

62nd Edition of the Book: Largest Selling Book since 1964 and over the last 57 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. 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 Preparation and Filing of Return of Income, details and new features of the new E-filing Website of the Income Tax Department launched on 7.6.2021 have been included. In the chapter on Deduction of Tax at Source 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 new of Covid-19 vide CBDT Press Release dated 25th June 2021 have been included in the book. 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 Income Tax Law. 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. Unsurpassed for over 57 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at a moderate price. Questions from the latest Examination Papers of various universities have been included in the revised edition of the book. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers. A unique feature of the revised edition is that Section-wise Index has been incorporated.

Corporate Tax Planning & Management A.Y 2021-22 & 2022-23

Corporate Tax Planning & Management A.Y 2021-22 & 2022-23
Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
Total Pages: 356
Release: 2021-01-07
Genre: Business & Economics
ISBN:

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.