*Income-Tax Act : Section 2(1A) To Section 297 & ... more

*Income-Tax Act : Section 2(1A) To Section 297 & Schedule I, II, IV, V, IX, XI * Income-Tax Rules: Rule 3, 6D, 6DD, 7, 8A, 67 To 81 & Appendix I Wealth-Tax Act & Section 2(E), 2(Ea), 2(M), 3 To 5, 7, 17, 18 & 18B, 20, 20A, 21, 21A, 23 To 25, 35, 35B, 45 & Schedule I and III * Wealth-Tax Rules: Rule I D, 2, 2B, 2C and 8A * Gift Tax Act : Section 2(Xii), 2(Xxiv), 4 To 6, 22, 23... less

The Direct Taxes Ready Reckoner 2011-2012 is an e... more

The Direct Taxes Ready Reckoner 2011-2012 is an essential tool for practical everyday reference.... less

Covering * Income Tax and Wealth Tax Text with G... more

Covering * Income Tax and Wealth Tax Text with Graded Illustrations * Landmark Judgements and Recent Circulars * Law as applicable for A. Y. 2012-13 * Finance Act, 2011 & Other amendments upto 31.10.2011... less

The only reckoner containing all amendments made ... more

The only reckoner containing all amendments made by Finance Bill 2012 at proper places along with effective date (For A.Y. 2012-2013 and 2013-2014... less

Tax Holiday under Section 10A and 10B - An analys... more

Tax Holiday under Section 10A and 10B - An analysis is a comprehensive study of the provisions of sections 10A and 10B. These sections provide tax holiday for electronic software/ hardware technology park units and hundred per cent export oriented units.The book contains an in-depth analysis of tax holiday provisions. The salient feature of the book is that the various aspects of relevant provisions have been discussed on first principles and supposed by case law, where applicable. The critical aspects have been identified, dissected and discussed from various viewpoints. The Appendix to the book, among other things, contains legislative history with a table for quick reference.The book enables the reader to understand and apply the provisions of tax holiday in the right perspective. The charts, illustrations and examples assist the reader to have practical insight into the same. The book also discusses various modes of conducting business which are peculiar to STPs/ EOUs like inbound outsourcing, onsite and offshore activities, etc. The book will be useful to legal and accounting professionals,Corporates, consultants and students of taxation.... less

* The Book Presents A Complete Framework Regardin... more

* The Book Presents A Complete Framework Regarding Corporate Tax And Dividend Policy In India. * Snapshot Of Indian Corporate Tax Law. * Research Model Determining The Impact Of Corporate Tax On Dividend Policy Is Explained In Detail. * A Useful And Handy Book, Especially Where The Reader Is - (I)A Student Of Corporate Taxation (II) In The Tax Consultancy Profession (III) An Official In Tax Department (IV) A Researcher Who Wants To Learn Implication Of Corporate Tax On Dividend Decision (V) An Academician Interested In Getting An Insight Of Corporate Tax And Dividend Policy. * Another Highlight Of The Book Is An International Comparison Of Major Tax Structures Of The World.... less

The book is a quick search-aid to find the applic... more

The book is a quick search-aid to find the applicable VAT rate for any product. It will also be useful for planning, executing and locating transactions, to carry out meaningful analysis of the VAT rates across various states in order to identify the appropriate source of purchase, for budgeting and bidding for tenders, etc.A useful companion for VAT practitioners, the book will also provide assistance to validate transactions involving VAT, and therefore, will be a handy reference tool for the accountants, lawyers and the auditors. The full text of the entries provided in the alphabetical listing of items can also be found in the schedules provided in the book. The history notes given in the schedules and the Departmental Determinations presented in the book will help track the changes that have occurred in respect of the entries in the schedules since the enactment of the VAT Act in the respective states.... less

The book is a quick search-aid to find the applic... more

The book is a quick search-aid to find the applicable VAT rate for any product. It will also be useful for planning, executing and locating transactions, to carry out meaningful analysis of the VAT rates across various states in order to identify the appropriate source of purchase, for budgeting and bidding for tenders, etc.A useful companion for VAT practitioners, the book will also provide assistance to validate transactions involving VAT, and therefore, will be a handy reference tool for the accountants, lawyers and the auditors. The full text of the entries provided in the alphabetical listing of items can also be found in the schedules provided in the book. The history notes given in the schedules and the Departmental Determinations presented in the book will help track the changes that have occurred in respect of the entries in the schedules since the enactment of the VAT Act in the respective states.... less

With illustrations as Amended by Finance Act 2011... more

With illustrations as Amended by Finance Act 2011. *Depreciation-Introduction *Depreciation under Companies Act *Depreciation under Income tax *Block of Assets *How to Charge Depreciation under Block of Assets System *Concept of Actual Cost *Computation of Depreciation *Special Provisions for Depreciation for Power Generating Undertakings *Special Provisions for Depreciation in Certain Cases *Depreciation in Case of Insurance Claims *Additional Depreciation *Carry Forward and Set-off of Unabsorbed Depreciation *Tax Planning in Respect of Depreciation. *Depreciation-A Comparative study under Income tax anf Financial Accounting * Historical Perspective. etc...... less

This book not only provides an in-depth analysis ... more

This book not only provides an in-depth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of today's tax treaties. The source documents used have rarely found their way into publications before: historical OEEC and OECD Reports and Minutes, originally largely classified as "restricted" and thus inaccessible to the public for decades, provide an insight into the drafting process of Art. 2 and the discussions of Delegates from various nations on practical implications for treaty application. The book offers a unique perspective on this core treaty provision and aims to provide guidance for determining the "taxes covered" in any tax treaty.... less