book is a complete treatiseon the provisions of Income-tax Act, 1961 connected to computationof...

LexisNexis® on Direct Tax LawsBooks for Tax Professionals

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• ComprehensiveLegislativeHistorysince1961uptoFinanceAct,2016• UpdatedQuickReferenceGuideforimportantcaselaw,circulars,notifications• All terms and expressions as defined in the Act, updated by Finance Act, 2016,

presentedintabularformforeasyreference• Tabularpresentationofallcross-referencestosections,schedulesandalliedActs

Chaturvedi and Pithisaria’sIncome Tax Act(withRelevantTextsofAlliedActs)As amended by Finance Act, 2016

Key Highlights

978-93-5143-961-5 | Edition 2016 | `995/- | Softcover

Income Tax Law, Master Guide & Ready Reckoner

• Concise commentary on the provisions of the Income-taxAct, 1961 as amendedbyFinanceAct,2016

• Referenceshavebeendrawntoselectcaselawtounderstandtheconcepts,conflictsandunderlyingissuesinthelaw

• Eachchapterisaccompaniedby:• Listofimportantcirculars• Listofcaselawforreference• Statutoryschemeoftheprovisionsdiscussed

• Emphasisonthematicpresentation• Appropriateuseoftablesandchartsforquickreference• ComprehensivediscussiononTransferPricingregulationsincludingDomesticTransfer

Pricing• IncludesdiscussiononGAARandDTAA

TG SureshMaster Guide to Income Tax LawAs amended by Finance Act, 2016

Key Highlights

978-93-5143-823-6 | 3rd Edition 2016 | ̀ 995/- | Softcover

• CompletecomplianceguideforTaxProfessionals• IncludesimportantcasesontheIncomeTaxRules• ProvidesrelevantSections&FormsundereachRuleforeasyreference• IncludesimportantNotifications,Circulars,PressReleases,PressNotes&Instructions

inachronologicalsequence• ContainstablesonkeyRules&RelatedTermsandExpressionsforreadyreference

Chaturvedi and Pithisaria’sMaster Guide to Income Tax Rules

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• NewReturnFormswithInstructionsforA.Y2016-2017• 50AlliedRulesandRelevantSchemes• IncludesIncomeComputationandDisclosureStandards• ComprehensiveLegislativeHistory• Rules, Forms and Related Terms have been presented in tabular form for easy

reference• Acompletecomplianceguideforreaders

Chaturvedi and Pithisaria’sIncome Tax Ruleswith Allied Rules and Relevant Schemes

Key Highlights


• CommentaryontheFinanceBill,2016• Dedicated chapter on Quick Reference Tables (QRTs) covering key provisions of

incometaxatglance• Contains Section Finding List, Table of Cases and Compliance Calendar for swift

navigation• Useoftime-savingtoolslikeSynopsis,FlowChartsandKeyNotesundereachchapter• Includespracticalillustrationstoelucidatecomplicatedprovisions• Allheadsofincomehavebeenexplainedwithpracticalexamplesandcomplimented

byrelevantcirculars,notificationsandcaselaws• Interestcalculationsundersections234A,234B,234Cand244AoftheIncome-taxAct• Right/bonus/splitofequitysharesforthelast3years• Presentedandstructuredinareaderfriendlymanner• Frequentlyaskedquestionshavebeenansweredinchapterswherevernecessary

Dr. M S VasanDirect TaxesReady Reckoner 2016-2017

Key Highlights


ThisbookisacompletetreatiseontheprovisionsofIncome-taxAct,1961connectedtocomputationoftotalincomeofIndiancompaniesforassessmentyear2016-17and2017-18.Thebookwillbeusefulfortaxpayers, taxofficials,professionals,andthose involved inunderstanding issuesrelatedtocorporatetaxation.

• Contains relevant legislative historyAssessmentYear2013-14onwards

• In-depthanalysisofhighlydebatableissues with latest decisions of theSupremeCourt

• Provisions and special provisions ofmultiplechaptersoftheActinrespectto each of the heads of income arebrought together in relevant part orchapter

• Special and over-riding provisionsof the Act, relevant rules, provisionsof other statutes, circulars andnotificationsplacedwiththeprovisiontomake reading of provision simpleandcomplete

• Special provisions applicable tobusiness of Insurance, Shipping anddevelopment of patents analysed inanindependentchapter

• Separate chapter for specificprovisions applicable to Banks,Financial and Non Banking FinancialCorporation

• Separate parts, on analysis ofprovisionsapplicabletoalltheheadsof income and on special provisionsrelated to tax on certain domesticcompanies&MinimumAlternatetax

• Important circulars and notificationsissuedbyCentralBoardofDirecttaxestillJune,2016incorporated

O.P YadavMaster Guide to Corporate TaxationAs amended by Finance Act, 2016

About the Book

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978-93-5035-710-1 | Edition 2016 | `1,295/- | Softcover

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Chaturvedi & Pithisaria’sIncome Tax Law, 6/eThe most authentic and incomparable work being published after 13 years!

Key Highlights

• Presentedina10volumeset• StatutorilyupdateduptoAugust2014includingFinance(No.2)Act,

2014andIncome-tax(FourteenthAmendment)Rules,2014• IncludescaselawreportedinITRtill26-5-2014(upto363ITR)• Comprehensivecoverageofmorethan85,000cases• 12,000additionalcasescovered• Containsaround25,000headingsforeasyreference• Over5,000pagesaddedinthisedition

◆ Vol. 1: 978-93-5143-273-9

◆ Vol. 2: 978-93-5143-274-6

◆ Vol. 3: 978-93-5143-275-3

◆ Vol. 4: 978-93-5143-276-0

◆ Vol. 5: 978-93-5143-277-7

◆ Vol. 6: 978-93-5143-278-4

◆ Vol. 7: 978-93-5143-279-1

◆ Vol. 8: 978-93-5143-280-7

◆ Vol. 9: 978-93-5143-281-4

◆ Vol. 10: 978-93-5143-282-1

“ItisthemostexhaustiveworkonincometaxationinIndiacoveringthelawasitexistedrightfromtheActof1922...Gettingallrelevantinformationatoneplaceisarealassistancewhichthisbookprovides.”

T.N. Pandey I.R.S., Former Chairman,Central Board of Direct Taxes,

Government of India, New Delhi

CHATURVEDI&PITHISARIA’S INCOMETAXLAW,SixthEdition,a longawaitedwork, isbeingpublishedafteragapofthirteenlongyears.Surpassinganycomparablework,thisevergreenclassicencapsulatesthelawofincome-taxinthemostauthenticandcomprehensivemanner.Theworkembodieslogicalandsystematizedanalysisoftheprinciplesofincome-taxlawononehand,whileimpartingpracticalguidanceontheother.Variousfacetsof lawhavebeenanalyzedthrough illustrationswithprecisionandclarity.ThepresenteditionisstatutorilyupdateduptoAugust2014includingtheFinance(No.2)Act,2014,andcontainscaselawuptoandincludingITR363,aswellasselectcasesfromotherjournals.

Presentedinasetof10volumes,thisworkcoveringover85,000judicialdecisionsismeticulouslyarrangedunderapproximately25,000headingsandsub-headings.More than5,000pageshavebeenadded inthisnewedition,coveringnearly12,000additionaljudgmentsreportedoverthelastthirteenyears.Alldepartmentalcirculars,notificationsandpressnotesissuedbytheCBDTandtheMinistryofFinancetillthedateofpublicationofeachvolumehavebeenreproducedatappropriateplaces.Inaddition,relevantrulesandformsandalliedprovisionshavebeenfurnished.

About the Book

`2,450/- per volume | 6th Edition 2014 | Hardcover

Commentaries on Direct Tax Law

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• Theeditionisnotjustacompilationbutincludescriticalanalysisbytheauthorforallimportantcasescovered

• Contains approximately more than 18,000 cases, from Supreme Court and HighCourtjurisprudence,coveringupto358ITR

• Provides completely new commentary, for important sections, in line with thechangesinlaw.

• Providescommentaryonthelegislativehistoryforallimportantsections• BareActhasbeenreproducedwithallamendmentssincetheinceptionoftheAct,

1961• Includesreferencestorelevantrulesandforms• AlsocontainsexhaustivereferencesinCDformat:

• IndianIncome-taxAct,1922• IndianIncome-taxAct,1922amendedasat1961• Income-taxRules,1962andalliedrulesandschemes• DoubleTaxationAvoidanceAgreements• AllFinanceActcirculars,since1961• Importantexplanatorycirculars• AllalliedactstotheIncome-taxAct”

Kanga & Palkhivala’sThe Law and Practice of Income TaxSet of 2 Volumes

Key Highlights

978-81-8038-650-3 | 10th Edition 2013 | `5,295/- | Hardcover

• ItprovidesexhaustivediscussionandelaborationofsubsidiarylegislativeprovisionsonDirectTaxesexpressedbetweentheperiods1922-2015

• This book covers large number of new Departmental Circulars, Clarifications,Instructions,Orders,ExplanatoryCirculars,Notifications,PressNotes,PressReleases,PressCommunique,PressReport,Guidelines,Schemes,Regulations,etc.issuedbytheCentralBoardofDirectTaxes(CBDT)andMinistryofFinanceonthesubjectofDirectTaxes,progressivelyreportedin(2015)379ITR(complete)asalsoinTaxman,CTR,etc.

• The new Circulars, Notifications, Instructions, Orders, Press Releases, Guidelines,Schemes,Regulations,etc.arenotonly insertedoraddedatrelevantplaces,buttheexistingsubjectmatterisalsothoroughlyrevisedasandwherenecessary

• Theseriesalsocontainsjudicialpronouncementsprogressivelyreportedin(2015)379ITR(complete),CTR,Taxman,ITD,(2015)174TTJ,etc.

Pithisaria and Pithisaria’sDirect Taxes Circulars (1922-2015)(Relating to the Law of Income, Wealth and Gift Tax, Black Money Act)Set of 4 Volumes

Key Highlights

978-93-5143-821-2 | Edition 2016 | `8,400/- | Hardcover

• Writteninasimpleandlucidlanguage• Practicalscenariosandillustrationsdiscussedforbetterunderstanding• Judicialpronouncementshavebeenexaminedandmentionedasappropriate• Relevant circulars and notifications relating to capital gains have been reproduced

undertheappendices• Provisions relating to international taxation and real estate transactions are covered

comprehensively• Detailedanalysisoncapitalgainsrelatingtoshares,securitiesandbusinessrestructuring• Draftedlikea‘capitalgainsreckoner’fortaxprofessionalsseekingsolutionstoadvise

theirclients• Concept of Cost of Acquisition and Cost of Improvement and also their indexation

included• Separatechapteroncapitalgainsfornon-residents• Appropriatesuggestionsprovidedoncontroversialprovisionstoreduce/avoidlitigation

T G SureshCapital Gains Tax – Law and PracticeAs amended by Finance Act, 2016

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978-93-5143-830-4 | 2nd Edition 2016 | `750/- | Softcover

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• AsupdatedbyFinanceAct,2016• Comprehensivelegislativehistorywithalliedrules&schemes• Includesallrecentnotifications&circulars• Includespressreleases&practicenotes• Includesrecentcaselaws• IncludesrelevanttextsofthealliedActs• NewreturnformsasrelevantforA.Y2016-17withInstructions• Sections,Rules,Forms&caselawsarepresentedinnovativelyinatabularform• DetailedTableofContent,TableofSections&TableofCaseLawsforeasynavigation• Cross-referencesacrosssections,schedulesandalliedActspresentedintabularform

isauniquefeatureofthetitle• AlltermsandexpressionsasdefinedintheActhavebeenpresentedintabularform

Chaturvedi and Pithisaria’sDirect Tax ManualSet of 3 VolumesAs amended by finance Act, 2016

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Ram Kumar Gupta & Sunil Kumar GuptaAayakar Kaise BachayeAs amended by Finance Act, 2016

Key Highlights

978-93-5143-824-3| 13th Edition 2016 | `595/- | Softcover

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• Presentedinquestionanswerformat,alldifficulties,variationsandinterpretationsofTDSprovisionshavebeendealtwithfromarealisticstandpointtoprovidevaluableguidancetoreaders

• Topic-wise segregation of sections and issues with inter-linkages with other actsmakesthisbookcomprehensiveandexhaustive

• New and separate sections on Equalisation levy and Advance tax have beenincorporated

• Keytakeawaysandnotesonkeytopics• TabularchartsofTDScalendar,section/ruIe/circular/casefindinglist,quickreference

tablegiveninthebookmakesitconvenientforusers• RadicalandlatestCirculars,Boardnotifications,RulesandInstructionsareprovided

witheachsection• Each topic is supportedwith recent and landmark case law abstracts for ease of

reference

Nitin VaidTax Deduction at Source – SimplifiedAs amended by Finance Act, 2016

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• CommentaryonSections40A(2),80A(6),80-IA(8)and80-IA(10)• Practicalguidanceforselectionandapplicationoftransferpricingmethodsrelating

toSDT(basedontheprinciplesapplicabletointernationaltransactions)• SafeHarbourRulesforSDTofgovernmentelectricitycompanies• GuidanceformaintainingdocumentationandfilingofAccountant’sReportinForm

No.3CEB• Practicalguidancerelatingtoassessment,appealandpenalties• CasestudiesandillustrationsrelatingtoSDT• Caselaws,circularsandnotificationsrelevanttoSDT• RelevantcommentsfromICAI’sGuidanceNoteonReportunderSection92Eofthe

IncomeTaxAct,1961(TransferPricing)(Revised-EditionAugust,2013)

Sunny Kishore BilaneyProfessional’s Guide to Domestic Transfer Pricing

Key Highlights


www.lexisnexis.in

Income Tax Law Case Digest

• Comprehensivecoverageofmorethan15,000casesspanningacrossninedecades• Section-wisepresentationofjudgmentsforeaseofreference• Meticulousclassificationofcaselawunderheadingsandsub-headings• AnalysisofcasesindicatingthetreatmentreceivedinlaterSCjudgments

Chaturvedi and Pithisaria’sSupreme Court on Income Tax Case Digest (1922-2015)Set of 2 Volumes

Key Highlights


• Comprehensivecoverageofmorethan50,000casesspanningacrossninedecades• Section-wisepresentationofjudgmentsforeaseofreference• Meticulousclassificationofcaselawunderheadingsandsub-headings• AnalysisofcasesindicatingthetreatmentreceivedinlaterSC&HCjudgments

Chaturvedi and Pithisaria’sHigh Court on Income Tax Case Digest(1922-2015)Set of 4 VolumesKey Highlights


• StatutorylawhasbeenupdateduptotheFinanceAct,2016(28of2016)andalsotheInsolvencyandBankruptcyCode,2016(31of2016).Thechangeinlawbroughtaboutbyeachamendmenttilldatehasbeenexplainedinasimpleandlucidmanner.

• CaselawofTribunalBenchesprogressivelyreportedin(2016)175TTJcomplete,dated09-02-2016and(2016)44ITTRcompleteandITD,etc.

• Accurate andprecise footnoteshavebeen inserted for displaying statutory changes to the relevant sections,indicatingtheparticulardatefromwhichsuchchange(s)has/havebecomeeffective.

• EachandeveryITATdecisions/ordershasbeenexaminedcarefully.• Anattempthasbeenmadetogiveequivalentcitationsofvariousjournalswithrespecttocaselaw.• TheprinciplesaboutInterpretationofStatuteshavebeendealtwithelaborately.• Thistreatisewillprovetobeavaluableguidewrittenwithanobjectofgivingadetailed,reliable,authenticand

thoroughcoverageofallaspectsoftheITATdecisions/orders.• AnalphabeticalTableofCasesandaneasy-to-findexhaustiveSubjectIndexformspartofeachvolume.

TheIncomeTaxLaw(Tribunal)Series10A,10B,10Cand10Dhasbeenpublishedasacompanionto the renowned10 volume serieson IncomeTaxLawbyChaturvedi&Pithisaria.ThesecondeditionoftheTribunalseriescovers20,000cases(approx.)onIncome-taxLawdecidedbyIncomeTax Appellate Tribunal (ITAT) across India. Itcomprehensively covers case law presentedin a section-wise format to make it readerfriendly.ITATisafinalfactfindingauthorityon“Question of Fact”, hence, the cases are veryusefulandacceptableduringlitigationinvolvingsimilarfacts.Therefore,it’svitaltounderstand/quotetherightprecedenttowinthefact-basedcases.Thiscompanionhasbeenaimedtomakelegal research easy for tax professionals, taxresearchersandtaxadministrators. Itprovidesthe requisite practical guidance to handleincome-taxlitigationsinahassle-freemanner.

Companion to Chaturvedi and Pithisaria’sIncome Tax Law - Tribunal SeriesAs amended by Finance Act, 2016 (Set of 4 Volumes)

Key Highlights

978-93-5035-775-0 | 2nd Edition 2016`7,495/- (Set of 4 Vols.) | Hardcover

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• Containsapproximately10,000casesfrom1961to2013comprisingallSupremeCourtcasesandselectedHighCourtjudgments.

• HighCourtsandSupremeCourtdecidesonquestionsoflawandconstitutionalissuesandhencelandmarkdecisionsinthespaceofdirecttaxesprovideexclusiveaccesstothevariouscategoryofuserstosituationswhereinquestionsoflaworconstitutionalissuesweresettledbytheJudiciary.

• Thetitle,extensiveincoveragebridgescontentgapthatexistscurrentlyinthespaceoflandmarkjudicialpronouncementsondirecttaxes.

Chaturvedi and Pithisaria’sLandmark Judgments on Income TaxSet of 2 Volumes

Key Highlights


www.lexisnexis.in

• The 2016 edition has been thoroughly revised and restructured in line with theamendmentsasmadebyFinanceAct2016andearlierFinanceActs

• EmbodiesdiscussionatlengthoncasesdecidedbySupremeCourt,HighCourtsandvariousbranchesofIncomeTaxAppellateTribunal,suchas,Single-MemberBench,Three-MemberBenchandSpecialBench

• Eachchapterincorporatesasynopsiswhichprovidesanoverviewofthechapterbywayoflistingouttheheadingsofcasesandallrelevantsourcematerialsreferredtointhecommentary,e.g.sections,rules,circulars,notificationsandalliedActs,etc.

• IncorporatesrelevantlegaltextofIncomeTaxlaworalliedlawsthroughtheannexurestoprovidethebetterunderstandingofrulings

• RelevantextractsofIncome-taxRules,1962,PaymentofBonusAct,1965,PaymentofGratuityAct,1972andEmployeesProvidentFundandMiscellaneousProvisionsAct,1952,havealsobeenincludedintheAppendicesforeasyreference

• With new and innovative structure, useful navigation tools, relevant referencematerialandexhaustivesubject-indexthisvaluablecommentaryprovidescompleteandessentialinformationonthetopicfortaxprofessionalsacrossallsectors/domain

Pithisaria & Pithisaria’sBusiness ExpenditureAs amended by the Finance Act, 2016 (Set of 2 Volumes)

Key Highlights


www.lexisnexis.in

• An exhaustive collection of judicial decisions relating to the Income Tax Act, 1961,WealthTaxAct,1957,ExpenditureTaxAct,1987,andInterestTaxAct,1974.

• It is theonly digest of its kind to cover judgmentsdeliveredby the SupremeCourt,variousHighCourtsandTribunalsoveraspanofnearlyninedecades.

• Firstpublished in1962byDrKBBhatnagar, theDirectTaxesDigestnow in itsnintheditionhasestablisheditselfasthemostreliableandauthoritativeworkondirecttaxes.

• Thecontentisarrangedsection-wise,withtopicalsub-headingsandextensivecaselawcoverageandtreatmentundereachprovision.

• This latestupdatededitionpromisestobemorecomprehensivethaneverwithover53,000judgmentsincluding20,000newpronouncements.

K B BhatnagarDirect Taxes Digest (1922-2011)Covering cases decided by the Supreme Court, High Courts and Income Tax Appellate Tribunals (Set of 5 Volumes)

Key Highlights

978-81-8038-697-8 | 9th Edition 2011 | `11,975/- | Hardcover

International Taxation

• Clarifythetechnicalaspectsoftransferpricing• Presentpractical,on-the-groundfactsduringtransferpricingaudits• Explainsomeoftherelevantcourtrulingsontransferpricingthattaxpayersareable

touseindefendingtheirtransferpricinglitigation• Providesolutionsforriskmitigationandcontroversyresolution• PreciselyCoversBEPSActionsrelatedtotransferPricing• IncludesguidanceonDomesticTransferPricingcompliances• SpecialfocusonTPAppeals&DisputeresolutionMechanisms• DetailedguideonTPDocumentation&CalculationofArmlengthPrice

Dr M S VasanTransfer Pricing Audit Practices in India

Key Highlights

978-93-5143-709-3 | 2nd Edition 2016 | `895/- | Hardcover

BaseErosion andProfit Shifting (BEPS) refers to tax avoidance strategies that exploit gaps andmismatches intaxrulestoartificiallyshiftprofitsorerodetaxablebasetoloworno-taxlocations.TheBEPSpackageprovides15Actionsthatequipgovernmentswiththedomesticandinternational instrumentsneededtotacklesuchtaxavoidances.ThisbookonBEPShasbeenspecificallydesignedtoprovideacomprehensiveoverviewofallthe15ActionPlansandthemeasuressuggestedbyOECD/G20throughthefinalreportsreleasedlastyearinOctober2015includingtheimpactofBEPSonIndianEconomyandthemeasuresadoptedbyIndiatoaddressBEPS.

• Provides an overview of globaldevelopments that have an impact oncorporatetaxmatters

• Identifies thekeyprinciples thatunderliethe taxation of cross-border activities,as well as the BEPS opportunities theseprinciplesmaycreate

• Probes into the issues that leads toBEPSand recommends the best option toaddresstheBEPS

• Accentuates the options as suggestedin these reports & provide appropriateguidanceonhow thesemeasures canbeimplementedtoaddresstheBEPS

• Elucidates the Actions from Indianprospective and identifies how Indiangovernment is transitioning thesemeasuresintodomestictaxlaws

• HighlightsthenewMinimumStandardsasprovidedinthesereports

• Pragmatic approach through illustrationsfor easy understanding of the issues &theirimpact

About the Book

Key Highlights


CA Akshay KenkreA Handbook on Base Erosion and Profit Shifting (BEPS)Addressing Global Tax Avoidance

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• Comprehensive coverage of various topics of tax administration—from taxpayerinformationservicestodisputeresolution.

• Anovelenquiry,intheIndiancontext,intotheadministrativegapsthathavebeenpersistentlyviewedascomplex,timeconsuming,andslowtoaddress.

• Efforthasbeenmadetoreviewtaxadministrationrelatedissuesfromtwoperspectives,i.e.asaninsider(internalstaff/memberoftheIndiantaxadministration)aswellasanoutsider(customer/taxpayer).

• Detailedcross-countrycomparisonsandanalyses.• Issues in the efficientworking of the Indian tax administration reviewed to their

minutestandsimplestdetailswhichareoftenoverlookedinmorecomplexstudies.• Attemptmade to identify the root causebehind the inability to deliver optimum

results and best practiceswhich areworking in successful tax administrations ofothercountrieshavebeenproposed.

• Throwslightonamoreeffectiveimplementationofsuchreformsthrougha‘bottom-up’approachanddoesnotofferonlysimplepolicyprescriptionwhichflows ‘top-down’.

• Thefocusistogobeyondthemuch-written‘whattodo’and‘whytodoit’andlaydowninsimpletermsnon-adversarialandtechnology-basednon-intrusivemethodsof‘howtodoit’.

Rajiva Ranjan SinghChallenges of Indian Tax Administration

Key Highlights


Thesetreatisesprimarilyfocuson:• AnalysinghowhistoricallytaxpolicyhasshapedinIndia;• it’schanginglandscapeposteconomicreforms;• ImpactoftaxrevenuesonIndia’sfiscalsituation;• Reasonsastowhytaxdisputeshavebeenontheriseand• Whythereisaneedtoreviewouradministrativeandassessmentpracticesto

preventsuchmassscaledisputes.

Furtherthistreatisealsohighlights:• TheseriesofstepstakenbytheGovernmentofIndiatoaddressthechallengeson

taxdisputes• AfuturisticviewofhowdirectionalchangesintheTaxpoliciessuchasGSTlawand

postBEPSactionsteps,resolutionoftaxdisputesshallassumegreatersignificanceandhencetheneedtoreformfaster

• Author’s research and experiences in reviewing the global best practices on thesubject

Mukesh ButaniTax Dispute ResolutionChallenges and Opportunities in India

Key Highlights

978-93-5035-672-2 | Edition 2016 | `795/- | Hardcover

www.lexisnexis.in

• ComprehensiveintroductiontoEqualisationLevy• Evaluatestheapplicability&theimpactofEqualisationLevyontherelevantIndustries• Complete compliance guide w.r.t Equalisation Levy like filling of returns, deposit of

withholdingtaxesetc• ElucidatesPenalty&ProsecutionprovisionsonNoncomplaint’s• HighlightscaselawswhichcanbereferredinthecontextofEqualisationLevy• ProvidesalliedprovisionsofincometaxactasapplicablewithrespecttoEqualisation

Levy

J.K. MittalHandbook on Equalisation Levy

Key Highlights


Tax Planning, Compliance and Consideration

Equalisation Levy

• ThoroughlyupdatedandupgradedwithlatestamendmentsintheIncomeTaxAct,1961

• DedicatedchapterontheFinanceAct,2016• ReadyreferencechartofIncometaxratesforA.Y.2017-18• Step-by-stepeasyproceduretocomputetaxableIncomefromdifferentsourceslike

salary,houseproperty,businessandprofession• Differenttypesofexemptions,rebates,reliefsavailableundervarioussectionsofthe

Actcompiledinonechapter• Illustrativepracticalproblemsandsolutionsatrelevantplacesforbetterunderstanding• Thoroughcoverageofassessmentprocessofdifferenttaxpayerssuchasindividuals,

HUFs,companiesandnon-residents• Separatechapteronpenalties,prosecutionsandtaxrefunds

Subhash LakhotiaIncome Tax Guide for the TaxpayerAs amended by Finance Act, 2016

Key Highlights


www.lexisnexis.in

• A-to-Zready-reckonerofzero-taxincomes&investments• ThoroughlyrevisedandupdatedinviewoftheseachangesbroughtinbytheFinance

Act,2016undertheIncome-taxAct,1961• Serves as a ready-reckoner for tax planning and reducing the overall tax burden for

assessees• Includes practical examples with more than 100 items of tax-free incomes and

investmentswhichresultintax-freeincome• Helpsatax-payerinreducinghisoveralltaxburdenandeventoattainazero-taxstatus

legally• Contains areas like agricultural income, casual income, share of profit of a partner

fromapartnershipfirm,dividendson shares andunits ofmutual funds, interest onReliefBonds,moneysreceivedfromtheLIC,interestincomeofNRIsondepositinNon-Resident(ExternalAccount)

• Discussesthetax-free incomeonnewindustrialundertakingsestablished intheFreeTradeZones,SEZsand100%EOUswhichenjoy5to10yearcompletetaxholiday

Subhash LakhotiaTax-Free Incomes and InvestmentsAs amended by Finance Act, 2016

Key Highlights


• ThoroughlyupdatedandupgradedwithlatestamendmentsoftheIncomeTaxAct,1961.

• RelevantrulesandregulationsunderFEMA• TaxexemptionsunderIncomeTaxAct,1961• SpecialtaxdeductionsandrebatesavailabletoNRIs• Howtoavoidclubbingofincomeandwealth• HowNRIscantax-prooftheircapitalgains• ProcedureforfilingandassessmentofNRIstaxreturns• BenefitsofbankingyourmoneyinIndia• Permissibleandnon-permissibleinvestmentsforNRIsunderFEMA(ForeignExchange

ManagementAct)

Subhash LakhotiaTax Planning for NRIsAs amended by Finance Act, 2016

Key Highlights

978-93-5035-691-3 | 25th Edition 2016 | `345/- | Softcover

www.lexisnexis.in

• Offerstipstogeneraltaxpayersonsavingtaxinarightfulmannerandavailappropriatedeductionsontheirincome

• Capturesimportanttopicsspreadover74chaptersrelatedtotaxdeduction,paymentoftaxesandsavingmoney

• Itcomprehensivelycoversfollowingtopics:• howtodivertincometoavailtaxdeductions,• howtotakeadvantageoftaxprovisionstosavetax,forexample,paying advancetax,creatingemergencyfunds,• howtoavoiddoubletaxationontransferofimmovablepropertyamongother things.

• DiscussesprocedureforformationofaLimitedLiabilityPartnership(LLP),EquityLinkedSavings Scheme and Income-tax Planning, and Tax Advantage of Joint Purchase oflmmovableProperty.

• Notable legislative amendments relating to the Finance Act, 2016 have also beenincorporatedanddiscussedatrelevantplaces.

Subhash LakhotiaIncome Tax AlmanacAs amended by Finance Act, 2016

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• Online repository of over 80,000 historical income-tax rulings & renowned tax commentary from Chaturvedi & Pithisaria (C&P) with meticulously arranged headings & sub-headings

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