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Taxation of Loans Gifts and Cash Credits (As amended by Finance Act 2023)

Taxation of Loans Gifts and Cash Credits (As amended by Finance Act 2023)

  • ₹1,595.00

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  • Author(s): Taxmann
  • Publisher: Taxmann
  • Edition: 12 Ed 2023
  • ISBN 13 9789356227392
  • Approx. Pages 720 + 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
Also Incorporating

▶ Alphabetical reckoner to loans, gifts and cash credits
▶ Applicability of provisions explained with flowcharts
▶ Applicability of section 68 to anonymous donations received by Trusts
▶ Interplay of 2nd proviso to section 68 (additional onus) with 'angel tax' u/s 56(2)(viib) explained
▶ Ready reckoner of possible legal consequences of investments, depending on nature and source
    of income and manner of investment of Income
► Ready reckoner of 'relatives' to whom gifts may be made without attracting
     section 56(2)(x)(a) in donee's hands
► Ready reckoner of tax implications for transferor/donor and transferee/donee
     in respect of 'gifts' of property
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Contents
Division one : Undisclosed Income

Chapter 1 :    Scheme of Taxation of Undisclosed Income Covered by Sections 68 to 69d
Chapter 2 :    Voluntary Disclosure of Undisclosed Income
Chapter 3 :    Detection of Undisclosed Income by Department
Chapter 4 :    Cash Credits Under Section 68
Chapter 5 :    Share Application Money/Share Capital/ Share Premium in case of closely
                        held Companies - When Unexplained Cash Credit
Chapter 6 :    Share Application Money/Share Capital/ Share Premium in Case of Widely-
                        Held Companies - When Unexplained Cash Credit
Chapter 7 :    Whether Capital Gains from Shares Taxable U/S 68?
Chapter 8 :    Loans and Deposits - Whether Unexplained Cash Credits?
Chapter 9 :    Deposits from Tenants - Whether and when Unexplained Cash Credits
Chapter 10 :  Credits in Firm's Books - When Un-Explained Cash Credits
Chapter 11 :  Sundry Creditors/Trade Creditors - When Unexplained Cash Credits
Chapter 12 :  Unexplained Investments Under Section 69
Chapter 13 :  Unexplained   Investment  in  Lottery Tickets
Chapter 14 :  Additions U/S 69 on the Basis of Stock Statements Submitted to Banks
Chapter 15 :  Unexplained Money, Bullion, Etc. - Section 69A
Chapter 16 :  Amount of Investments etc. not fully Disclosed in books - Section 69B
Chapter 17 :  Unexplained Expenditure Etc. - Section 69C
Chapter 18 :   Amount Borrowed or Repaid on Hundi -Section 69D
Division Two : Donee-Based Taxation of Gifts of Money Received by any Person
Chapter 19 :  Donee-Based Taxation of Gifts
Chapter 20 :  Taxability of Gifts of Sums of Money Received
Chapter 21 :  Receipt of Sums of Money
Chapter 22 :  Sum of Money Received Without Consideration
Chapter 23 :  How to Compute the Limit of Rs. 50,000
Chapter 24 :  Tax-Exempt Gifts
Chapter 25 :  'Any Person or Persons'
Division Three : Taxation of Gifts of Immovable Property Received by Any Person
Chapter 26 :  Immovable Property - Scope of this Term
Chapter 27 :  Conditions for Taxability of Gifts Received of Immovable Properties
Chapter 28 :  Received without Consideration or for a Consideration Less than SDV
Chapter 29 :  Date of Receipt of Immovable Property
Chapter 30 :  Valuation of the Immovable Property Received
Chapter 31 :  How To Compute the Limit of Rs. 50,000 for Gifts of Immovable Property Received?
Chapter 32 :  Computation of Capital Gains on Transfer of Immovable Property Taxed as Gift
Division Four : Taxation of Gifts of Movable Property Received by any Person
Chapter 33 :  'Property' (Other Than Immovable Property) (I.e. Movable Property)
Chapter 34 :  Conditions for Taxability of Movable Property Received Without Consideration
                        or for Consideration Below FMV
Chapter 35 :  Movable Property Received without Consideration/for Consideration Less than FMV
Chapter 36 :  Date of Receipt of Shares and Securities, Jewellery, Etc.
Chapter 37 :  Determination of Fair Market Value
Chapter 38 :  Taxation of Shares and Securities Received
Chapter 39 :  Valuation of Jewellery
Chapter 40 :  Valuation of Artistic Work
Chapter 41 :  Valuation of Bullion
Chapter 42 :  How to Compute the Limit of Rs. 50,000 for Movable Property Gifts
Appendices
Appendix 1   :     Relevant Provisions of Income-Tax Act, 1961
Appendix 2   :     Relevant Provisions of Income-Tax Rules, 1962
Appendix 3   :     Guidelines for Seizure of Jewellery and Ornaments in Course of Search
Appendix 4   :     Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020
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