Description
Commercial Law Publishers India Pvt Ltd Professionals Handbook on Faceless Assessment including Appeal & Penalty by G Sekar
This is a welcoming step made by the government which will impart greater efficiency, transparency and accountability in Assessment Procedures. This new step shall
Introduce a team-based assessment with dynamic jurisdiction.
Eliminate the interface between the Assessing Officer and the assessee
Optimize utilisation of the resources
In order to provide better understanding about the insights of this New Faceless Assessment Scheme, sincere attempt is made through this new book, to ensure providing simple explanation to users on the provisions of the assessment scheme including the background for introduction of this scheme and related income Tax provisions in an lucid fashion.
The Highlights of this New Professional Book include
Complete coverage of Faceless Assessment Scheme
Inclusion of Tax Payers Charter as Introduced by Hon’ble Prime Minister of India
Detailed discussion of provisions of Income Tax Act relating to,
Assessments, Search, and other relevant topics.
Separate topic on Penalty Proceedings as per Income Tax Act
All related Directions, Orders and Notifications by CBDT incorporated
Related Provisions of Income Tax provided for reference
Table of Contents:
Introduction to e-Assessment in India
Faceless Assessment Scheme
Directions & Orders giving effect to Faceless Assessment
Assessment Procedures in Income Tax Act
Assessment Procedures – Income Escaping Assessment
Assessment Procedures – Search Assessment
Penalties and Prosecution
Notifications relating to Faceless Assessment
Related Provisions of the Income Tax Act
About the Author:
CA G Sekar completed his B.Sc. Chemistry in Dharmapuri Arts College (University of Madras; 1993) and M.Sc. Organic Chemistry in Department of Organic Chemistry, Guindy Campus, University of Madras (1995; M.Sc. thesis guide: Prof. P. Rajakumar).He obtained his Ph.D. in synthetic organic chemistry from Indian Institute of Technology Kanpur in 1999 under the guidance of Padma Shri Prof. V. K. Singh. He has carried out his JSPS postdoctoral fellowship at Toyohashi University of Technology, Japan (with Prof. H. Nishiyama; Apr. 2000 Jun. 2001), AvH postdoctoral fellowship at University of Goettingen, Germany (with Prof. L. F. Tietze; Jul. 2001 Dec. 2002) and senior postdoctoral fellowship at Caltech, USA (with Prof. Brian M. Stoltz; Feb. 2003 Dec. 2004), prior to joining IIT Madras in December 2004 where he is presently holding Professor position
His research interests lie in the areas of asymmetric synthesis, total synthesis of biologically active natural products, and synthesis and application of chiral nanocatalysts.