Description
Taxmann Publications Taxmann’S Taxation In Securities Markets By National Institute of Securities Markets (Nism) by Nism
This book provides complete information about the Income-tax & GST implications of the securities market transactions, covering 30+ securities transactions.This book is divided into three sections, covering provisions applicable to traders/brokers & investors:Introduction to Securities Markets and SecuritiesProvisions in respect of InvestorsProvisions in respect of TradersThis book will also benefit all those who want to learn about the taxation concepts and aspects relating to the products and intermediaries of the Securities Markets.The Present Publication is the July 2022 workbook version, authored & published exclusively by Taxmann for NISM Certification Examination XX [Taxation in Securities Market], with the following noteworthy features:[Know the Basics] of the Indian Securities Market-Structure, Participants, Products and Features[Know the Basic Concepts] in Taxation, Capital Gains, Sources of Income etc.[Understand the Taxation of Products] available in the market viz., Equity, Debt, ESOPs, Exchange Traded Funds, Alternate Investment Funds, Real Estate Investment Trusts, Infrastructure Investment Trust and Derivative productsTaxation in the hands of the Intermediaries, Foreign Portfolio Investors, IFSC etc.The contents of the book are as follows:Introduction to Securities Markets and SecuritiesConcepts in TaxationCapital GainsIncome from other SourcesProvisions in respect of InvestorsTaxation of Debt ProductsTaxation of Equity ProductsTaxation of other ProductsProvisions in respect of TradersBusiness IncomeTaxation in the hands of the IntermediariesTaxation – In the hands of the Foreign Portfolio Investor (FPIs)Tax Implications of IFSCTax Provisions for Special CasesIndirect Taxes in Securities MarketsAnnexuresMaintenance of AccountsDue Date for Filing of Income-tax ReturnPenalty for Non-ComplianceSummarized Tax Table – Product-wiseTax Rates for Assessment Year 2023-24Deductions under Income-tax ActExemptions under Income-tax ActTax on Transfer of SecuritiesCost Inflation Index