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Faceless Assessment Appeals and Penalty Ready Reckoner - with Real Time Case Studies

Faceless Assessment Appeals and Penalty Ready Reckoner - with Real Time Case Studies

  • ₹1,495.00

  • ₹1,420.00

In Stock
  • Author(s): Mayank Mohanka
  • Publisher: Taxmann
  • Edition: 5 Ed 2022
  • ISBN 13 9789356220379
  • Approx. Pages 624 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 16 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

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Description
This thoroughly revised, updated and very special, fifth edition of my Book, proudly treasures, each and everything, which one may wish to know, understand and learn about the new 'Faceless Regime' in Income- tar Act, 1961. This Book has been curated and crafted with acute precision and incorporates all the practicalities and nuances of the three limbs of the new Faceless Taxation Regime', i.e., 'Faceless Assessments' under the newly substituted section 144B of the Income-tax Act, by the Finance Act, 2022, the newly substituted Faceless Appeal Scheme, 2021' legislated w.e.f. 28.12.2021 and the 'Faceless Penalty Scheme, 2021'incorporated w.e.f. 121.2021. The newly inserted legislative faceless schemes like 'e-Assessment of Income Escaping Assessment Scheme, 2022, u/s 151A, 'Faceless Jurisdiction of Income-tax Authorities Scheme, 2022'u/s 130, e-Verification Scheme, 2021 u/s 135A, e-Advance Rulings Scheme, 2022 and e-Settlement Scheme, 2021 u/s 245D of the Income Tax Act, have been lucidly explained
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Table of Contents
Chapter 1 : Evolution of Faceless Regime: From Caterpillar to Butterfly
Chapter 2 : Amended Faceless Regime in Finance Act, 2022
Chapter 3 : Practical Guide to e-Proceedings
Chapter 4 : Practical Case Study on Addition of Receipts of a Residents' Welfare Society in
                        Faceless Assessments
Chapter 5 : Practical Case Study on Denial of Foreign Tax Credit in Faceless Assessment
Chapter 6 : Practical Case Study on Addition of Share Capital & Share Premium Receipts
                         in Faceless Assessments
Chapter 7 : Practical Case Study on Addition of Long-Term Capital Gain on Penny Stocks in
                        Income Escaping Assessment
Chapter 8 : Practical Case Study on Disallowance of Exemption u/s 10AA in Faceless Assessment
Chapter 9 : Practical Case Study on Disallowance of Pre-commencement Business Expenditure
                         in Faceless Assessments
Chapter 10 : Practical Case Study on Addition of Compensation Received under RFCTLARR Act,
                           2013 in Faceless Assessments
Chapter 11 : Practical Case Study on Revenue Recognition & Expenditure Booking in Real Estate
                           Business in Faceless Assessments
Chapter 12 : Practical Case Study on Disallowance of Purchases treating them as Bogus
Chapter 13 : Practical Case Study on Additions Based on Seized Diary
Chapter 14 : Practical Case Study on Addition based upon Annual Information Return (AIR)
Chapter 15 : Practical Case Study on Cash Deposits during Demonetisation
Chapter 16 : Practical Case Study on Valuation of Shares u/s 56(2)
Chapter 17 : Decoding Lesser-known Nuances of Faceless Assessment
Chapter 18 : International Best Practices & Indian Tax Administration
Chapter 19 : FAQs of Faceless Regime
Chapter 20 : Key Takeaways of SOPs issued by NeAC for Faceless Assessments
Chapter 21 : Miscellaneous Faceless Schemes under The Income-Tax Act, 1961
Chapter 22 : Faceless Appeals in its New Avatar
Chapter 23 : Decoding Faceless Appeal Scheme, 2021
Chapter 24 : Practical Guide to Faceless Appeals
Chapter 25 : Practical Case Study on Faceless Appeals on Disallowance of Employee's
                           Contribution to PF & ESI
Chapter 26 : Practical Case Study on Faceless Appeals: Addition in Respect of Foreign
                           Bank Account
Chapter 27 : Practical Case Study on Addition Based on Information Received from another
                           IT Authority
Chapter 28 : Practical Case Study on Faceless Appeals: Admission of Additional Evidence
Chapter 29 : Practical Case Study on Faceless Appeals: Cash Deposits during Demonetisation
Chapter 30 : Practical Case Study on Faceless Appeals: AO's Treatment of Business Rental Income
                           as Income from House Property
Chapter 31 : Practical Case Study on Appeal before ITAT: Challenge to Revisionary Order u/s 263
Chapter 32 : Practical Case Study on Appeal Representation in respect of Section 201 Order
Chapter 33 : Practical Case Study on Faceless Appeals: Challenge to Rectification Order u/s 154
Chapter 34 : Practical Case Study on Faceless Appeals on Addition of Unexplained Expenditure
                          & Disallowance of Bad Debts
Chapter 35 : Decoding the New Rules of Penalty Shoot-Out: Faceless Penalty Scheme, 2021
Chapter 36 : Practical Guide to e-Filing of Rectification Application & Response to
                           Outstanding Demand
Chapter 37 : Analysis of High Court Judgments on Faceless Assessments & Lessons Learnt
Appendices
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Author Details
Mayank Mohanka, is a seasoned Tax Practitioner, a Fellow Member of the Institute of Chartered Accountants of India, and a Bachelor of Commerce, in Honours Degree from Shri Ram College of Commerce (SRCC), Delhi University. He is a Senior Partner in a New Delhi based CA Firm, M/s S.M. Mohanka & Associates. He is the Founder Director of M/s TaxAaram India Pvt Ltd. He has recently launched his unique Start-up Venture taxaaram.com, India's first digital platform offering painless, seamless, and cost-effective professional e-services in relation to faceless assessments, appeals and other statutory e-compliances.

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