CA Agarwal Sanjay Voice of CA - Page 5

Deemed Dividend under Income Tax Act,1961

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 ...

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E-Book on HUF under Hindu Law & Income Tax Act, 1961

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...

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PPT on Income Tax Assessment Procedure

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...

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Download E-Book on CIT(Appeals) – Practice, Procedure & Law

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 ...

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Income Tax – E-Book on Survey, Search & Seizure + Survey Assessment

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...

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Free E-Book on Real Estate Transactions under Income Tax Act,1961

E-Book Covers the following Topics Income Tax Issues Concerning The Landowner Capital gain or Business income. Relevant Statutory provisions of Capital Gain under the Income Tax Act, 1961. Relevant Statutory Provision & Issues of Sec. 2(47)of I.T. Act, 1961 & 53A of Transfer of Property Act, 1882...

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Download E-Book on Capital Gain Under Income tax Act,1961

The E-Book written by CA Agarwal Sanjay ‘Voice of CA’ deals with almost all issues in Capital Gain Taxation. E-Book Mainly deals with following sections :- Section 45(1) - Charging Section, Section 2(14) - Capital Asset, Section 2(47) - Transfer, Section 47 Transaction Not regarded as Transfer, Section 48 Method of Computation o...

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Issues in Tax Audit under Income tax Act, 1961

3CA & 3CB COMMON ISSUES 1. Statutory Auditors to separately disclose reliance on Branch Auditor 2. Branches out side India not Audited by Tax auditor ...

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Download E-Book on Provisions of Section 194C

Download E-book on Analysis of Provisions of Section 194C with case laws - This section was introduced long back in 1972 and thereafter amended many times. The scope of the said provision has been explained vide circulars Nos. 86 dated May 29, 1972, 93 dated 26.9.1972, 558 dated 28.3.1990,681 dated 8.3.1994,714 dated 3.8.1995, 723 dated ...

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Section 44AD – Provision for computing profits & gains of business on presumptive basis

Section 44AD of the Income Tax Act,1961 Reason for introducing new scheme for presumptive taxation - 1. There has been a substantial increase in small businesses with the growth of transport and communication and general growth of the economy. A large number of businesses and service providers in rural and urban areas...

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September 2021