Thursday, 24 January 2013


Free E book listed price 1000/- is available for download . Book mainly coverd following topics.Covering Various Practical Aspects on Complex Topics .• TDS • HUF• Taxation of Charitable Trust• Taxation of Deemed Dividend u/s 2(22)(e)• Analysis of Section 14A• Capital Gain• Overview of Wealth Tax• Service Tax (Amended upto 31st August, 2012)

Credit of This Book goes to Voice of CA.Voice of CA is a registered NGO formally incorporated on 05/03/2009, working with the objective of professional development of members of the “Institute of Chartered Accountants of India”. In all spheres of professional, Social & Political exposure, Voice of CA attempted to share thoughts, news and views concerning CA’s (after collecting data from various reliable sources, deep scrutiny and vision) through email from the forum of Besides this, issues related to the profession are also brought to the notice of members. More than 30000 members come in to its horizon. 

Direct Taxes
Part I: TDS
I. Amendments brought in “TDS Provisions vide Finance Act 2012” 3
II. TDS from Salary 8
III. TDS from Payments to Contractors 20
IV. TDS from Commission and Brokerage 36
V. TDS on rent 42
VI. TDS on Fees for professional or technical services 51
VII. Miscellaneous Issues 61
VIII. FAQ on E-filing of TDS Returns 68

Part II: HUF
I. Concept of Hindu Undivided Family 99
II. Karta of HUF 106
III. Sole Surviving Coparcener 110
IV. Consequence of Amendment in Hindu Succession (Amendment) Act, 2005 112
V. Mode of Creation of HUF 117
VI. Some Important aspects of HUF under Income Tax, 1961 121

Part III: Taxation of Charitable Trust 141
I. Brief Description of relevant provisions 143
II. Income from property held for charitable or religious purposes- Section 11 151
III. Meaning of word ‘income’- Section 11 153
IV. Treatment of Capital Gains - Section 11(1A) and Treatment of 161
Income not received or applied during the Previous Year-
Explanation 2 to Section 11(1)
V. Section–11(1)(d) Voluntary Contribution 166
VI. Section 11(4) & Section 11(4A) - Income from Business Activities 171
Other Issues
Provisions of Section 13B 174

[ viii ]
Section 115BBC - Anonymous donations 174
Taxability of a Public Trust at a glance 177
Applicability of Section 60 to 63 177
Taxability of a Public Trust at a glance 177
Other Miscellaneous Issues 178
Legal Compliances – Section 10(23C), 12AA & 80G 187
of the Income Tax Act, 1961

Part IV:Various aspects of Taxability of Deemed Dividend u/s 2(22)(e) of 191
Income Tax Act, 1961
I Basics concepts 193
II Analysis of the Provisions of Section 2(22)(e) 195
III Exceptions to Section 2(22)(e) 204
IV Accumulated Profits 209
V Miscellaneous Issues 213

Part V: Analysis of Provisions of Section 14A 215

Part VI: Capital Gain 229
I. Basic Concept – I 231
II. Basic Concept – II 245
III. Capital Gain or Business Income 253
IV. Capital gains in case of depreciable assets 258
V. Computation of capital gain in certain cases-u/s 51, 50D & 50B 261
VI. Full value of Consideration & Reference to Valuation Officer 265
VII. Capital Gain on sale of Agricultural Land 269
VIII. Section 45(5) - Compulsory Acquisition 271
IX. Exemption from Capital Gain 274
X. Miscellaneous Issue 292
Part VII: An Over-view of Wealth Tax 295
I. Applicability 297
Taxability of assets located outside India and in India (Section6) 298
Meaning of Valuation date, Net Wealth, Debt and Assets 298
Deemed Assets under Section 4 305
Exemptions in respect of certain assets under Section 5 307

[ ix ]
II. Valuation of Asset 309
Assessment Procedure under Wealth Tax Act and Analysis of provisions 318
of Section 14, 16A, 17, 17(1A), and 17A of the Wealth Tax Act, 1957
Miscellaneous Issues 321
InDirect Taxes

Part VIII: Service Tax [Covering amendments upto 31st August, 2012] 323
I. Negative List on Service Tax 325
II. Mega Exemption Notification 343
III. Place of Provision of Service Rules, 2012 346
IV. Point of Taxation Rules, 2011 361
V. Reverse Charge 366
VI. Classification of Services 373
VII. Cenvat Credit Rules, 2004 377
VIII. Registration 396
IX. Service Tax Returns 400
Annexure-A: Articles by CA Bimal Jain on 403
o FAQ on Service provided by Directors to Company 405
o FAQs on Reverse Charge Mechanism under Service Tax 408
o Service tax on staff benefits and employment related transactions- 412
Suggestions invited by TRU
o Service tax on Vocational education/training courses 415

No comments:

Post a Comment