1. Balance Sheet and Profit & Loss Accounts are to be filed as two separate documents with different e-Forms; 2. Each e-Form along with the relevant attachment(s) should be less than 2.5 MB. 3. The Balance Sheet, Profit & Loss Account and Annual Return are filed as attachments to the respective e-Forms.
eBook covers various complex topics such as Tax Audit, TDS, HUF and Capital Gains. Book provides brief analysis of various complex issues falling under the above mentioned topics duly supported by latest relevant judicial pronouncements and provisions of law.
In eBook on Survey, Search & Seizure under Income Tax Act, 1961 author has made every effort to compile all the latest developments in the field of Survey, Search & Seizure, which includes the prevalent law, its analysis, gist of significant judicial pronouncements of various courts, Frequent Asked Questions (FAQs), Performa’s of Panchnama & various forms and Important Circulars/ Notifications/ Press Notes, in updating the law. The book covers the following Topics.
Meaning of Charitable Purpose – Section 2(15). Income from Property held for Charitable Religious Purpose – Section 11. Capital Gains deemed to be Applied for Charitable /Religious Purpose – Section 11(1A). Consequences if Income not applied for Specific Purpose – Section 11(1B). Exemption if Income accumulated for Specific Purpose – Section 11(2). Application of Income Outside India.
Dividend General Meaning – • ’Dividend’, in its ordinary connotation, means the sum paid to or received by a shareholder proportionate to his shareholding in a company out of the total sum of profit distributed. • Section 2[22] of the Act, fictional provision envisaging 5 different situations. • Provisions attracted only where there is ‘accumulated profits’
The Committee for Capacity Building of CA Firms and Small & Medium Practitioners (CCBCAF&SMP), ICAI has arranged the ‘Excise & EXIM Compliance software’ for the Practitioners & CA Firms. The software is designed to facilitate Practitioners & CA Firms on various professional areas, namely Excise Manufacturing, Excise Trading and Export Import Documentation.The aforesaid software is free of cost for 2 financial years for the Practitioners & CA Firms. Please visit the website http://icai.org/new_post.html?post_id=8831&c_id=240, for details about the Excise & EXIM compliance software.
1 Meaning of HUF 2. Characteristics of HUF 3. Who can be ‘Karta’ 4 Sole Surviving Coparcener 5 Consequence of Amendment in Hindu Succession Act 6 Mode of Creation of HUF 7 Income Tax Issues
TYPES OF ASSESSMENT? Inquiry before Assessment Section 142(1) Summary Assessment Section 143(1) Scrutiny Assessment Section 143(3) Best Judgment Assessment Section 144 Reassessment Section 147
The E-Book written by CA Agarwal Sanjay ‘Voice of CA’ & CA Sidharth Jain deals with following topics related to Income tax Appeal with Commissioner of Income tax (Appeals). Appeal – Meaning Nature of Tax Appeals Relevant Provisions Appealable Orders Appeal by person denying liability to deduct tax Form of Appeal and Limitations
Amendment Vide Finance Act, 2012. Pre Survey & Search precautions.. Salient features of survey proceedings. Salient features of Search & Seizure Proceedings Right & Duties of Assessee, Income Tax Department & Chartered Accountant
