Description
Bloomsbury India Radhakishan Rawal'S Analysis Of Direct Tax Amendments Under The Finance Act 2018 by Radhakishan Rawal
Radhakishan Rawal's Analysis of Direct Tax Amendments under The Finance Act 2018
About the book
This book contains detailed analysis of some of the key provisions of the Finance Act, 2018. The book aims at identifying various issues arising from the newly inserted provisions in the Income Tax Act, 1961. The key issues analysed in this book are capital gains related provisions [section 112A, section 48, section 55(2)(ac), section 2(42A)], ICDS related provisions [section 43AA, section 43CB, section 145A, section 145B] and changes to the concept of “business connection” [significant economic presence and agency PE provisions]. The book also contains analysis of the amendments to section 115JB, section 139A and provisions related to conversion of stock-in-trade into capital asset. The book contains a number of examples and tables explaining the provisions.
Analysis of
New regime for taxation of capital gains
ICDS related provisions
Significant Economic Presence
Agency PE provisions
Attribution issues
Conversion of stock-in-trade into capital asset