Description
Taxmann Case Studies And Procedures Under Direct Tax Vivad Se Vishwas Act 2020 by Mayank Mohanka
The Book is a ready referencer to assist the assessees and tax practitioners in understanding the legislative provisions and the practicalities of Vivad se Vishwas Act. The book explains the practical aspects of the scheme through practical case studies encompassing real income-tax disputes. It will help you to make wise, informed and timely decisions about opting for the scheme to settle the tax disputes.
Key Highlights:
All the legislative provisions of the scheme explained with illustrative case studies.
Covering case-studies on the following issues:
Scope, coverage and eligibility
Exclusions
Computation of Tax Arrears
Computation of Disputed Tax
Computation of Disputed Interest and Penalty
Computation of Tax Payable under the Scheme
Detailed analysis of Operation Clean Money and Demonetisation cases
Case studies on long-term capital gain arising from sale of penny stocks