Description
Bloomsbury India Radhakishan Rawal’S Analysis Of The Finance Acts Of 2019 And More (Direct Tax And Indirect Tax) by Radhakishan Rawal
About the book
This book contains detailed analysis of some of the key provisions of the Finance Acts passed during the year 2019 i.e. Finance Act, 2019 and Finance (No.2) Act, 2019. The book aims at identifying various direct and indirect tax issues arising from the newly inserted provisions in the Income Tax Act, 1961 as well as the Goods and Services Tax Act, 2017. The book also contains a detailed chapter on Secondary Adjustment.
The key direct tax issues analysed in this book are related to sections 9(1)(viii), section 79, section 92CE, section 115UB, section 194N, section 194DA and provisions related to International Financial Services Center (IFSC) of the Income Tax Act, 1961. Additionally, the book also contains other articles written by the author on issues such as GAAR and Financial Instruments, proposed Rule 10 on attribution of profits and MLI.
The key indirect tax issues analysed in this book are related to section 2(102), sections 7, section 22, section 171 and section 172 of the Central Goods and Services Tax Act, 2017.
Key features
Analysis of direct tax law:
• Section 9(1)(viii), section 79, section 115UB, section 194N
• Taxation of life insurance policy and section 194DA
• Secondary adjustment
• IFSC related provisions
• GAAR and Financial Instruments
• Attribution of profits (proposed Rule 10)
• MLI operations
Analysis of GST law:
• Amendment to definition of “supply”
• Amendment to definition of “service”
• Anti-profiteering and concept of “amount profiteered”
• National Appellate Authority for Advance Ruling
About the author
RadhakishanRawal is a Mumbai based Chartered Accountant. He has more than twenty two years of experience. He has advised several Indian and foreign companies on domestic and international tax issues. Views expressed, if any, in this book are personal views of the author.
Other books authored by him are: Taxation of Money Market Instruments, Futures and Options, Snow White Publications India, 2002, Attribution et al Taxation of Permanent Establishment, Snow White Publications India, 2004, Taxation of Permanent Establishment, an International Perspective, Spiramus Publications UK, 2006, Taxation of Cross-border Services, CCH Publications India, 2012, Taxation of Cross-border Services, Wolters Kluwer The Netherlands, 2014, RadhakishanRawal’s Analysis of Direct Tax Amendments Under the Finance Act, 2018, Bloomsbury Publishing India Pvt. Ltd, 2018.
Comments on this book can be shared with the author at radhakishanrawal@rediffmail.com.