Description
Bharat Law House Pvt Ltd Handbook To Direct Taxes (28Th Edition) by Bomi F Daruwala
Table of Contents:
Division 1
AMENDMENTS AT A GLANCE
Chapter 1 Amendments at a Glance (Made by the Finance (No. 2) Act, 2019)
Chapter 2 Rates of Tax
DIVISION 2
LAW, PRACTICE & PROCEDURE
Chapter 3 Residential Status
Chapter 4 Provisions Relating to Non-Resident
Chapter 5 International Tax Rates
Chapter 6 Double Taxation Avoidance Agreements
Chapter 7 List of Exempt Incomes
Chapter 8 Income Computation Disclosure Standards (ICDS)
Chapter 9 Business Deductions and Disallowances
Chapter 10 Capital Gains
Chapter 11 Set Off and Carry Forward of Losses
Chapter 12 Minimum Alternate Tax
Chapter 13 Transfer Pricing — Domestic & International
Chapter 14 General Anti Avoidance Rule (GAAR)
Chapter 15 Penalties & Prosecution
Chapter 16 Prohibition on Cash Transactions
Chapter 17 Deductions under Chapter VIA
Chapter 18 Time Limit, Form & Fees for Filing an Appeal
Chapter 19 Limitations
Chapter 20 Tax Deduction at Source
Chapter 21 Frequently Asked Questions (FAQs)
DIVISION 3
GENERAL INFORMATION
Chapter 22 Rates of Gold and Silver
Chapter 23 Bonus/Restructured/Rights Shares
(1) List of Bonus Shares Issued
(2) List of Shares FV (Face Value) - Re-structured
(3) List of Right Shares issued
Chapter 24 Depreciation Rates as per Companies Act, 1956/2013
Chapter 25 Income Tax Rules — At a Glance
(1) Forms at a Glance
(2) Prescribed Authorities under the Income Tax Rules/Act
(3) Prescribed Audit Reports under the Income Tax Rules/Act
(4) Prescribed Reports/Certificates from an Accountant under section 288(2), Explanation
(5) Prescribed Applications, Notices, Declarations, Forms, etc. under the Income-tax Rules/Act
(6) Prescribed Certificates/Statements/Particulars to be Furnished under the Income-Tax Rules/ Act
(7) Prescribed Returns under the Income-tax Rules/Act
DIVISION 4
TAX TABLES
Chapter 26 Tax Tables
1. TDS from Monthly Taxable Salary for F.Y. 2019-20
2. Advance Tax Tables (F.Y. 2019-20) (A.Y. 2020-21)
3. Income Tax Tables for Assessment Year 2019-2020
4. Advance Tax/Income Tax Calculation by Formula
DIVISION 5
SELECTED CASE-LAW
Chapter 27 Section Wise Digest of Income-Tax Cases
DIVISION 6
MODEL DEEDS
Chapter 28 Model Deeds
DIVISION 7
CBDT CIRCULARS & GOVERNMENT NOTIFICATIONS
Chapter 29 CBDT Circulars & Government Notifications
A. Income-tax Act, 1961
B. Wealth-tax Act, 1957
C. Expenditure-tax Act, 1987
D. Banking Cash Transaction Tax
DIVISION 8
ALLIED LAWS REFERRED TO IN DIRECT TAXES ACTS/RULES