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Ram Dutt Sharma’s Income Tax Pack (Income Computation) (40% Off + Complimentary E-books*)

Sale!

3,250.00

  • *Avail 40% Off and Complimentary Access to E-books for 12 months on Ram Dutt Sharma’s ‘Income Computation’ Pack comprising of 8 must have title viz.
    • Computation of Income from Salary (8th Edition)
    • Taxation of Income From Other Sources Under Income Tax Law (5th Edition)
    • Taxation of Undisclosed Income (5th Edition)
    • Restrictions on Cash Transactions Under Income Tax Act
    • Formation, Management and Taxation of Charitable and Religious Trust & Institutions (7th Edition)
    • Formation, Management & Taxation Of Partnership Firms And Partners
    • Allowability & Rule of Carry Forward and Set off of Losses
    • Expenditure Not Includible in Total Income
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Description

Computation of Income from Salary (8th Edition)

Categories: Direct Taxes
Publisher: Commercial Law Publishers (India) Pvt. Ltd.
About Book:‘Income from Salary’ is one of the important heads of income under the Income Tax Act, 1961. The provisions regarding salaries are as much subject to instability as other provisions in the income-tax law by way of statutory amendments, instructions, circulars issued from time to time and the ever flowing precedents from the courts and the Tribunal. All these have been discussed in this book.

The Book attempts to help the salary taxpayers by explaining the provisions relating to calculation of income from Salary in an easy-to-understand language.The amendments made by the Finance Act, 2022 have been incorporated at appropriate places in this book.

Author: Ram Dutt Sharma

About Author:

Ram Dutt Sharma :Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income tax Department in the year 1983and retiredas Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.
He is also author of following books:
(i) Computation of Income from Salary under income-tax law with tax planning;
(ii) Computation of Income from House Property;
(iii) Formation and Management of Charitable and Religious Trust, Educational and Medical Institutions under income-tax law;
(iv) Taxation of Non-Resident Indians under income-tax law;
(v) Understanding – Taxes in India;
(vi) Computation of Income from Capital Gains;
(vii) Law and Procedure of Filing of Appeals under Income-tax Law;
(viii) Computation of Depreciation under Income-tax Act, 1961 & Companies Act, 2013;
(ix) Escapement of Income under Income-tax Law;
(x) Taxation of Income from other Sources;
(xi) Law relating to Income-tax Survey;
(xii) Taxation of Undisclosed Income under Income-tax law;
(xiii) Deduction of Tax at Source (TDS) & Collection of Tax at Source (TCS);
(xiv) Taxation of Income from Business or Profession;
(xv) Formation, Management & Taxation of Hindu Undivided Families (HUF);
(xvi) Search & Seizure under Income-tax Law;
(xvii) Offences and Prosecution under Income-tax Laws;
(xviii) Understanding of Faceless Income Tax E-Assessment Scheme for taxpayers;
(xix) Understanding of provisions of Prohibition of Benami Property Transactions Act, 1988;
(xx) Penalties Imposable under Income-tax Laws
(xxi) Vivad Se Vishwas Scheme, 2020
All these books have been highly appreciated by the tax experts, taxpayers and tax administrators.
AWARDS
He is recipient of first-ever Finance Minister’s Award 2017, the Income Tax Department’s highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon’ble Union Finance Minister, Shri Arun Jaitley conferred this Finance Minister’s Award for Excellence for his meritorious services at Vigyan Bhawan, New Delhi on 24-07-2017.
CERTIFICATE OF APPRECIATION
Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016. Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016.

About Publisher:Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.

Expenditure Not Includible in Total Income

Categories: Direct Taxes
Publisher: Commercial Law Publishers (India) Pvt. Ltd.
About Book:Allowance or disallowance of expenses incurred in relation to income/ business which were exempt from the levy of tax had always been a source of controversy and a subject-matter of dispute. The Government, with a view to xxxx`put this controversy to rest, brought section 14A into the statute.

The Book is a ready referencer to understand the provisions of disallowances made under Section 14A read with Rule 8D of the Income Tax Act. In this book, the concept of disallowance of expenses under section 14A of the Act, summarizing some of the recent issues dealt with in Tribunals and Courts, has been discussed.

Author: Ram Dutt Sharma

About Author:

Ram Dutt Sharma :Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income tax Department in the year 1983and retiredas Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.
He is also author of following books:
(i) Computation of Income from Salary under income-tax law with tax planning;
(ii) Computation of Income from House Property;
(iii) Formation and Management of Charitable and Religious Trust, Educational and Medical Institutions under income-tax law;
(iv) Taxation of Non-Resident Indians under income-tax law;
(v) Understanding – Taxes in India;
(vi) Computation of Income from Capital Gains;
(vii) Law and Procedure of Filing of Appeals under Income-tax Law;
(viii) Computation of Depreciation under Income-tax Act, 1961 & Companies Act, 2013;
(ix) Escapement of Income under Income-tax Law;
(x) Taxation of Income from other Sources;
(xi) Law relating to Income-tax Survey;
(xii) Taxation of Undisclosed Income under Income-tax law;
(xiii) Deduction of Tax at Source (TDS) & Collection of Tax at Source (TCS);
(xiv) Taxation of Income from Business or Profession;
(xv) Formation, Management & Taxation of Hindu Undivided Families (HUF);
(xvi) Search & Seizure under Income-tax Law;
(xvii) Offences and Prosecution under Income-tax Laws;
(xviii) Understanding of Faceless Income Tax E-Assessment Scheme for taxpayers;
(xix) Understanding of provisions of Prohibition of Benami Property Transactions Act, 1988;
(xx) Penalties Imposable under Income-tax Laws
(xxi) Vivad Se Vishwas Scheme, 2020
All these books have been highly appreciated by the tax experts, taxpayers and tax administrators.
AWARDS
He is recipient of first-ever Finance Minister’s Award 2017, the Income Tax Department’s highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon’ble Union Finance Minister, Shri Arun Jaitley conferred this Finance Minister’s Award for Excellence for his meritorious services at Vigyan Bhawan, New Delhi on 24-07-2017.
CERTIFICATE OF APPRECIATION
Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016. Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016.

About Publisher:Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.

Taxation of Undisclosed Income (5th Edition)

Categories: Direct Taxes
Publisher: Commercial Law Publishers (India) Pvt. Ltd.
About Book:The unaccounted income commonly spoken as black money is known by different names: informal, unofficial, irregular, second, underground, subterranean, hidden, invisible, unrecorded or shadow economy. Unaccounted income is a multidimensional phenomenon and its definition would depend on the context in which it is being used. It  is the income which the assessee has not shown in the Income Tax Return and thereby not paid income-tax on it. The primary objective of the Income-tax Department is to detect such undisclosed income and bring the same under the tax net.

The Book aims at discussing tax treatment of all sorts of incomes from undisclosed sources. The whole book has been devised with the objective of providing a thorough and analytical study of the provisions which are generally sought to be invoked by tax authorities at the time of carrying out a scrutiny assessment or while completing the assessment in pursuance of a search or survey under the Income Tax Act, 1961.

Author: Ram Dutt Sharma

About Author:

Ram Dutt Sharma :Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income tax Department in the year 1983and retiredas Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.
He is also author of following books:
(i) Computation of Income from Salary under income-tax law with tax planning;
(ii) Computation of Income from House Property;
(iii) Formation and Management of Charitable and Religious Trust, Educational and Medical Institutions under income-tax law;
(iv) Taxation of Non-Resident Indians under income-tax law;
(v) Understanding – Taxes in India;
(vi) Computation of Income from Capital Gains;
(vii) Law and Procedure of Filing of Appeals under Income-tax Law;
(viii) Computation of Depreciation under Income-tax Act, 1961 & Companies Act, 2013;
(ix) Escapement of Income under Income-tax Law;
(x) Taxation of Income from other Sources;
(xi) Law relating to Income-tax Survey;
(xii) Taxation of Undisclosed Income under Income-tax law;
(xiii) Deduction of Tax at Source (TDS) & Collection of Tax at Source (TCS);
(xiv) Taxation of Income from Business or Profession;
(xv) Formation, Management & Taxation of Hindu Undivided Families (HUF);
(xvi) Search & Seizure under Income-tax Law;
(xvii) Offences and Prosecution under Income-tax Laws;
(xviii) Understanding of Faceless Income Tax E-Assessment Scheme for taxpayers;
(xix) Understanding of provisions of Prohibition of Benami Property Transactions Act, 1988;
(xx) Penalties Imposable under Income-tax Laws
(xxi) Vivad Se Vishwas Scheme, 2020
All these books have been highly appreciated by the tax experts, taxpayers and tax administrators.
AWARDS
He is recipient of first-ever Finance Minister’s Award 2017, the Income Tax Department’s highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon’ble Union Finance Minister, Shri Arun Jaitley conferred this Finance Minister’s Award for Excellence for his meritorious services at Vigyan Bhawan, New Delhi on 24-07-2017.
CERTIFICATE OF APPRECIATION
Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016. Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016.

About Publisher:Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.

Formation, Management and Taxation of Charitable and Religious Trust & Institutions (7th Edition)

Categories: Direct Taxes
Publisher: Commercial Law Publishers (India) Pvt. Ltd.
About Book:The law relating to charity has become very complex since its evolution and many controversial debatable issues have arisen. Provisions regarding charities are as much subject to instability as other provisions in the Income Tax Law by way of statutory amendments, instructions from time to time and the ever flowing precedents from the Courts and the Tribunal.

It is a matter of considerable importance to study the provisions of law governing the creation of a charitable or a religious trust as also the law specifying the conditions and circumstances which, when satisfied, would entitle it to enjoy exemption from tax.

The book is written in a very simple language containing the provisions of relevant laws supported by the leading laws. It is a comprehensive handbook for all those who wish to know about trusts/institutions. The subject has been arranged in a very systematic manner beginning with an introduction chapter about trusts and institutions and then discussing Trust under Income Tax Act, Source of Income of a trust, various types of income of a Trust.

This book brings out all the essential aspects of charitable trusts and institutions and will be of very great use to the all concerns. It will also be a comprehensive aid to all the concerns for understanding the complex taxation and for adopting a uniform approach to the public charitable institutions under the Income Tax Act.

Author: Ram Dutt Sharma

About Author:

Ram Dutt Sharma :Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income tax Department in the year 1983and retiredas Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.
He is also author of following books:
(i) Computation of Income from Salary under income-tax law with tax planning;
(ii) Computation of Income from House Property;
(iii) Formation and Management of Charitable and Religious Trust, Educational and Medical Institutions under income-tax law;
(iv) Taxation of Non-Resident Indians under income-tax law;
(v) Understanding – Taxes in India;
(vi) Computation of Income from Capital Gains;
(vii) Law and Procedure of Filing of Appeals under Income-tax Law;
(viii) Computation of Depreciation under Income-tax Act, 1961 & Companies Act, 2013;
(ix) Escapement of Income under Income-tax Law;
(x) Taxation of Income from other Sources;
(xi) Law relating to Income-tax Survey;
(xii) Taxation of Undisclosed Income under Income-tax law;
(xiii) Deduction of Tax at Source (TDS) & Collection of Tax at Source (TCS);
(xiv) Taxation of Income from Business or Profession;
(xv) Formation, Management & Taxation of Hindu Undivided Families (HUF);
(xvi) Search & Seizure under Income-tax Law;
(xvii) Offences and Prosecution under Income-tax Laws;
(xviii) Understanding of Faceless Income Tax E-Assessment Scheme for taxpayers;
(xix) Understanding of provisions of Prohibition of Benami Property Transactions Act, 1988;
(xx) Penalties Imposable under Income-tax Laws
(xxi) Vivad Se Vishwas Scheme, 2020
All these books have been highly appreciated by the tax experts, taxpayers and tax administrators.
AWARDS
He is recipient of first-ever Finance Minister’s Award 2017, the Income Tax Department’s highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon’ble Union Finance Minister, Shri Arun Jaitley conferred this Finance Minister’s Award for Excellence for his meritorious services at Vigyan Bhawan, New Delhi on 24-07-2017.
CERTIFICATE OF APPRECIATION
Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016. Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016.

About Publisher:Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.

Formation, Management & Taxation Of Partnership Firms And Partners

Categories: Direct Taxes
Publisher: Commercial Law Publishers (India) Pvt. Ltd.
About Book:The book has been developed with the prime objective of serving as a quick refresher-cum-knowledge builder for all those, who are involved in formation, management and taxation of these entities in India. This book, though small in size, is a unique publication from every ones’ view point. The Book not only covered important taxing issues, related to these taxable entities, but also tried to answer of problems pertaining to all concerned.

The Book thoroughly explains the legal and practical issues involved in forming a partnership firm. The book discusses some basic aspects of partnership such as Taxation of Partnership Firms which includes Income Tax Rate applicable, Provisions related to Interest and Remuneration to Partners/Designated Partners, Conditions for assessment as a firm, Partners’ assessments, Losses of the firm, Due dates for filing return of firm, Allowability of remuneration and interest vis-a-vis presumptive taxation, Due dates for filing return of firm and Due dates for filing of returns of partners, treatment of situations like admission of partner, retirement, death and dissolution.

Author: Ram Dutt Sharma

About Author:

Ram Dutt Sharma :Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income tax Department in the year 1983and retiredas Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.
He is also author of following books:
(i) Computation of Income from Salary under income-tax law with tax planning;
(ii) Computation of Income from House Property;
(iii) Formation and Management of Charitable and Religious Trust, Educational and Medical Institutions under income-tax law;
(iv) Taxation of Non-Resident Indians under income-tax law;
(v) Understanding – Taxes in India;
(vi) Computation of Income from Capital Gains;
(vii) Law and Procedure of Filing of Appeals under Income-tax Law;
(viii) Computation of Depreciation under Income-tax Act, 1961 & Companies Act, 2013;
(ix) Escapement of Income under Income-tax Law;
(x) Taxation of Income from other Sources;
(xi) Law relating to Income-tax Survey;
(xii) Taxation of Undisclosed Income under Income-tax law;
(xiii) Deduction of Tax at Source (TDS) & Collection of Tax at Source (TCS);
(xiv) Taxation of Income from Business or Profession;
(xv) Formation, Management & Taxation of Hindu Undivided Families (HUF);
(xvi) Search & Seizure under Income-tax Law;
(xvii) Offences and Prosecution under Income-tax Laws;
(xviii) Understanding of Faceless Income Tax E-Assessment Scheme for taxpayers;
(xix) Understanding of provisions of Prohibition of Benami Property Transactions Act, 1988;
(xx) Penalties Imposable under Income-tax Laws
(xxi) Vivad Se Vishwas Scheme, 2020
All these books have been highly appreciated by the tax experts, taxpayers and tax administrators.
AWARDS
He is recipient of first-ever Finance Minister’s Award 2017, the Income Tax Department’s highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon’ble Union Finance Minister, Shri Arun Jaitley conferred this Finance Minister’s Award for Excellence for his meritorious services at Vigyan Bhawan, New Delhi on 24-07-2017.
CERTIFICATE OF APPRECIATION
Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016. Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016.

About Publisher:Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.

Allowability & Rule of Carry Forward and Set off of Losses

Categories: Direct Taxes
Publisher: Commercial Law Publishers (India) Pvt. Ltd.
About Book:The Book provides the necessary guidance on treatment of losses under the Income Tax Act, 1961. Law has been discussed as amended by the Finance Act, 2022. The Book covers latest and landmark judgements, relevant circulars, notifications and Board’s instructions. Reproduction of relevant section, Rules for ready reference of readers has also been made at the relevant places.

It is an exhaustive commentary on the provisions relating to treatment of all losses including set off and carry forward of losses under the Act. It covers all situations of losses and their treatment such as mergers and acquisitions, losses against foreign exchange transactions, etc. An attempt has been made to discuss the conditions and restrictions for carry forward and set-off of losses under different heads of income. It comprehensively deals with the treatment of all losses with the methods of adjusting losses incurred as per the Act.

Author: Ram Dutt Sharma

About Author:

Ram Dutt Sharma :Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income tax Department in the year 1983and retiredas Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.
He is also author of following books:
(i) Computation of Income from Salary under income-tax law with tax planning;
(ii) Computation of Income from House Property;
(iii) Formation and Management of Charitable and Religious Trust, Educational and Medical Institutions under income-tax law;
(iv) Taxation of Non-Resident Indians under income-tax law;
(v) Understanding – Taxes in India;
(vi) Computation of Income from Capital Gains;
(vii) Law and Procedure of Filing of Appeals under Income-tax Law;
(viii) Computation of Depreciation under Income-tax Act, 1961 & Companies Act, 2013;
(ix) Escapement of Income under Income-tax Law;
(x) Taxation of Income from other Sources;
(xi) Law relating to Income-tax Survey;
(xii) Taxation of Undisclosed Income under Income-tax law;
(xiii) Deduction of Tax at Source (TDS) & Collection of Tax at Source (TCS);
(xiv) Taxation of Income from Business or Profession;
(xv) Formation, Management & Taxation of Hindu Undivided Families (HUF);
(xvi) Search & Seizure under Income-tax Law;
(xvii) Offences and Prosecution under Income-tax Laws;
(xviii) Understanding of Faceless Income Tax E-Assessment Scheme for taxpayers;
(xix) Understanding of provisions of Prohibition of Benami Property Transactions Act, 1988;
(xx) Penalties Imposable under Income-tax Laws
(xxi) Vivad Se Vishwas Scheme, 2020
All these books have been highly appreciated by the tax experts, taxpayers and tax administrators.
AWARDS
He is recipient of first-ever Finance Minister’s Award 2017, the Income Tax Department’s highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon’ble Union Finance Minister, Shri Arun Jaitley conferred this Finance Minister’s Award for Excellence for his meritorious services at Vigyan Bhawan, New Delhi on 24-07-2017.
CERTIFICATE OF APPRECIATION
Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016. Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016.

About Publisher:Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.

Restrictions on Cash Transactions

Categories: Direct Taxes
Publisher: Commercial Law Publishers (India) Pvt. Ltd.
About Book:Cash transactions are the main source of tax evasion, black money and malpractices. That is the reason Government encourages digital and cashless economy. In order to limit cash transactions in businesses, Indian government has implemented various sections which can prevent such tax evasion, black money and malpractices. If the assessee crosses the prescribed cash transaction limit in India, heavy penalties will be imposed on the assessee that can be up to 100% of the amount paid/ or received.

The Book aims at discussing tax treatment of all sorts of cash transactions.The whole book has been devised with the objective of providing a thorough and analytical study of the provisions which are generally sought to be invoked by tax authorities at the time of carrying out a scrutiny assessment or while completing the assessment in pursuance of a search or survey under the Income Tax Act, 1961.All the sections are well explained with the help of examples and illustrations. It is an attempt to keep the taxpayers updated as well as informed and provides all the information

Author: Ram Dutt Sharma

About Author:

Ram Dutt Sharma :Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income tax Department in the year 1983and retiredas Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.
He is also author of following books:
(i) Computation of Income from Salary under income-tax law with tax planning;
(ii) Computation of Income from House Property;
(iii) Formation and Management of Charitable and Religious Trust, Educational and Medical Institutions under income-tax law;
(iv) Taxation of Non-Resident Indians under income-tax law;
(v) Understanding – Taxes in India;
(vi) Computation of Income from Capital Gains;
(vii) Law and Procedure of Filing of Appeals under Income-tax Law;
(viii) Computation of Depreciation under Income-tax Act, 1961 & Companies Act, 2013;
(ix) Escapement of Income under Income-tax Law;
(x) Taxation of Income from other Sources;
(xi) Law relating to Income-tax Survey;
(xii) Taxation of Undisclosed Income under Income-tax law;
(xiii) Deduction of Tax at Source (TDS) & Collection of Tax at Source (TCS);
(xiv) Taxation of Income from Business or Profession;
(xv) Formation, Management & Taxation of Hindu Undivided Families (HUF);
(xvi) Search & Seizure under Income-tax Law;
(xvii) Offences and Prosecution under Income-tax Laws;
(xviii) Understanding of Faceless Income Tax E-Assessment Scheme for taxpayers;
(xix) Understanding of provisions of Prohibition of Benami Property Transactions Act, 1988;
(xx) Penalties Imposable under Income-tax Laws
(xxi) Vivad Se Vishwas Scheme, 2020
All these books have been highly appreciated by the tax experts, taxpayers and tax administrators.
AWARDS
He is recipient of first-ever Finance Minister’s Award 2017, the Income Tax Department’s highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon’ble Union Finance Minister, Shri Arun Jaitley conferred this Finance Minister’s Award for Excellence for his meritorious services at Vigyan Bhawan, New Delhi on 24-07-2017.
CERTIFICATE OF APPRECIATION
Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016. Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016.

About Publisher:Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.

Taxation of Income From Other Sources Under Income Tax Law (5th Edition)

Categories: Direct Taxes
Publisher: Commercial Law Publishers (India) Pvt. Ltd.
About Book:“Income from Other Sources” is one of the heads of Income Chargeable to Tax under the Income –Tax Act, 1961. Any income that is not covered in the other four heads of income is taxable under income from other sources, because of this, it is known as residuary head of income , All the Incomes excluded from salary, Capital gains , House Property of business & profession are included in Income from other sources, except those which are exempt under the Income Tax Act, The Basic idea of Taxation of Income from other sources is as indicated by its name.

Author: Ram Dutt Sharma

About Author:

Ram Dutt Sharma :Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income tax Department in the year 1983and retiredas Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.
He is also author of following books:
(i) Computation of Income from Salary under income-tax law with tax planning;
(ii) Computation of Income from House Property;
(iii) Formation and Management of Charitable and Religious Trust, Educational and Medical Institutions under income-tax law;
(iv) Taxation of Non-Resident Indians under income-tax law;
(v) Understanding – Taxes in India;
(vi) Computation of Income from Capital Gains;
(vii) Law and Procedure of Filing of Appeals under Income-tax Law;
(viii) Computation of Depreciation under Income-tax Act, 1961 & Companies Act, 2013;
(ix) Escapement of Income under Income-tax Law;
(x) Taxation of Income from other Sources;
(xi) Law relating to Income-tax Survey;
(xii) Taxation of Undisclosed Income under Income-tax law;
(xiii) Deduction of Tax at Source (TDS) & Collection of Tax at Source (TCS);
(xiv) Taxation of Income from Business or Profession;
(xv) Formation, Management & Taxation of Hindu Undivided Families (HUF);
(xvi) Search & Seizure under Income-tax Law;
(xvii) Offences and Prosecution under Income-tax Laws;
(xviii) Understanding of Faceless Income Tax E-Assessment Scheme for taxpayers;
(xix) Understanding of provisions of Prohibition of Benami Property Transactions Act, 1988;
(xx) Penalties Imposable under Income-tax Laws
(xxi) Vivad Se Vishwas Scheme, 2020
All these books have been highly appreciated by the tax experts, taxpayers and tax administrators.
AWARDS
He is recipient of first-ever Finance Minister’s Award 2017, the Income Tax Department’s highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon’ble Union Finance Minister, Shri Arun Jaitley conferred this Finance Minister’s Award for Excellence for his meritorious services at Vigyan Bhawan, New Delhi on 24-07-2017.
CERTIFICATE OF APPRECIATION
Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016. Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016.

About Publisher:Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.

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