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    Background Material On Direct Taxes

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    ravi1214
    This document provides a summary of the topics covered in a background eBook on direct taxes. The eBook covers complex topics such as tax audits, tax deducted at source, Hindu Undivided Families, and capital gains. It analyzes issues within these topics and supports them with relevant legal provisions and court rulings. The topics addressed in the eBook include discussions on Form 3CD clauses, TDS provisions, TDS on various payments and incomes, concepts of HUFs, and the distinction between capital gains and business income.

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    Download as DOCX, PDF, TXT or read online from Scribd

    Background Material On Direct Taxes

    Uploaded by

    ravi1214
    21 views1 page
    This document provides a summary of the topics covered in a background eBook on direct taxes. The eBook covers complex topics such as tax audits, tax deducted at source, Hindu Undivided Families, and capital gains. It analyzes issues within these topics and supports them with relevant legal provisions and court rulings. The topics addressed in the eBook include discussions on Form 3CD clauses, TDS provisions, TDS on various payments and incomes, concepts of HUFs, and the distinction between capital gains and business income.

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    direct tax

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    Background Material on Direct Taxes

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    This document provides a summary of the topics covered in a background eBook on direct taxes. The eBook covers complex topics such as tax audits, tax deducted at source, Hindu Undivided Families, and capital gains. It analyzes issues within these topics and supports them with relevant legal provisions and court rulings. The topics addressed in the eBook include discussions on Form 3CD clauses, TDS provisions, TDS on various payments and incomes, concepts of HUFs, and the distinction between capital gains and business income.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    21 views1 page

    Background Material On Direct Taxes

    Uploaded by

    ravi1214
    This document provides a summary of the topics covered in a background eBook on direct taxes. The eBook covers complex topics such as tax audits, tax deducted at source, Hindu Undivided Families, and capital gains. It analyzes issues within these topics and supports them with relevant legal provisions and court rulings. The topics addressed in the eBook include discussions on Form 3CD clauses, TDS provisions, TDS on various payments and incomes, concepts of HUFs, and the distinction between capital gains and business income.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 1

    BACKGROUND MATERIAL ON DIRECT TAXES eBook covers various complex topics such as Tax Audit, TDS, HUF and

    Capital Gains. Book provides brief analysis of various complex issues falling under the above mentioned topics duly supported by latest relevant judicial pronouncements and provisions of law. Book Covers the following Topics Part I Discussion Paper on Various Issues on Clauses of Form 3CD I. Issues On Clauses of Form 3CD Part II TDS I. Amendments brought in TDS Provisions vide Finance Act 2012 47 II. TDS from Salary III. TDS from Payments to Contractors. IV. TDS from Commission and Brokerage V. TDS on rent VI. TDS on Fees for professional or technical services. VII. Miscellaneous Issues VIII. FAQ on E-filing of TDS Returns Part III HUF I. Concept of HUF II. Karta of HUF IV. Sole Surviving Coparcener V. Consequences of Amendments in Hindu Succession (Amendment) Act, 2005 VI. Mode of Creation of HUF VII. Some Important aspects of HUF under Income Tax, 1961 Part IV Capital Gain I. Basic Concept I II. Basic Concept II III. Capital Gain or Business Income IV. Capital gains in case of depreciable assets

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