Taxmann's Guide to Section 14A Disallowance - Ed 2017

Taxmann's Guide to Section 14A Disallowance

  • Taxmann's Guide to Section 14A Disallowance

Available
  • Publisher:Taxmann
  • ISBN 10 | ISBN 13 : 9789387702554
  • Edition: Ed 2018
  • Shipping Time:Normally 7-9 Days
  • Pages | Format : 90 + Contents | Paperback
  •  295.00

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Contents

Introduction
1.    Expenditure is actually incurred by the assessee
2.    Expenditure incurred is in relation to tax-free income
3.    Disallowance u/s 14A triggered only if assessee  claims deduction
4.    Whether disallowance u/s 14A can be made in respect of assessees covered by
        presumptive tax provisions of section  44AD,44ADA and 44AE?
5.    Where assessee claims that no expenses were incurred in relation to exempt income
6.    Where assessee claims that no expenses were incurred in relation to exempt income
7.    Method to be adopted for computing disallowance by AO if he is not
        satisfied by assessee's claim
8.    Applicability of section 14A to long-term capital gains from equity upto
          rupees 1,00,000 under new regime
9.    Invocation of rule 8D in case of tax-free dividend
10.  Applicability of section 14A in case of tax-free income from FIRM/LLP
11.  Applicability of section 14A to tax-free income to shareholder on account
        of buyback of shares by listed company
12.  Applicability of section 14A to tax-free of banks from SLR investments
13.  Applicability of section 14A to tax-free income of insurance business
14.  Applicability of section 14A to tax-free capital gains 
15.  Applicability of section 14A to tax-free dividends from mutual fund units
16.  Treatment of section 14A expenditure under MAT
17.  Reporting of expenditure covered by section 14A in Form No.29B
Appendices
Appendix 1:  Section 14A of the Income-tax Act, 1961
Appendix 2:  Rule 8D of Income-tax Rules, 1962
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