Taxmann’s Taxation of Loans Gifts & Cash Credits – 14th Edition 2025
Taxmann's Taxation of Loans Gifts & Cash Credits As Amended by Finance Act, 2025 - 14th Edition 2025. The 14th edition comprehensively addresses legal provisions and practical issues related to unexplained cash credits, loans, deposits, and gifts under the Income-tax Act (Sections 68–69D), incorporating the latest Finance Act 2025 amendments. It also covers donee-based gift taxation under Section 56(2)(x), supported by illustrative examples, flowcharts, and ready reckoners. Divided into four parts—undisclosed income, gifts of money, gifts of immovable property, and gifts of movable property—it provides step-by-step guidance bolstered by case law. Featuring an alphabetical ready reckoner for quick reference, it is an indispensable resource for tax professionals, legal practitioners, corporate teams, and individuals. Detailed discussions on compliance, assessments, and defences make it ideal for resolving disputes and ensuring robust tax planning.
Taxmann’s Taxation of Start-ups & Investors – 8th Edition 2025
Taxmann's Taxation of Start-ups & Investors - As Amended by Finance Act, 2025 - 8th Edition 2025. This updated 8th Edition is a one-stop resource for navigating India's start-up ecosystem under the Finance Act 2025. It simplifies eligibility norms, revised MSME criteria, and entity structures while offering practical insights into IMB approvals and rejections. From Section 80-IAC incentives and angel tax to ESOP deferrals, comprehensive tax considerations are illustrated via practical case studies. Step-by-step procedures, checklists, and official references make it invaluable for entrepreneurs, tax professionals, and investors. By merging foundational concepts with hands-on guidance, this book provides a 360° view of forming, financing, and operating a start-up in India.
Taxmann’s Income Tax Act – As Amended by Finance Act 2025
Taxmann's Income Tax Act - As Amended by Finance Act 2025 - 70th Edition 2025. This book seamlessly integrates all amendments from the Finance Act 2025 into a single authoritative text. It offers extensive annotations, cross-references, and legislative history, catering to practitioners, academics, and libraries. Separate divisions also cover the Finance Act 2025, STT, CTT, and the now-ended Equalisation Levy, ensuring a holistic overview of direct tax laws. A user-friendly layout—with marginal notes, footnotes, and a comprehensive subject index—enables efficient navigation. Backed by meticulous editorial accuracy, this volume remains a definitive guide to direct tax legislation.
Taxmann’s Master Guide To Income Tax Act – 35th Edition 2025
Taxmann's Master Guide To Income Tax Act - 35th Edition 2025. The 35th Edition of the Master Guide to Income-tax Act, thoroughly updated by the Finance Act 2025, offers a comprehensive analysis of both fundamental and advanced provisions of the Indian Income-tax Act. It addresses new presumptive schemes for non-residents, expanded Virtual Digital Assets provisions, and revised TDS/TCS rules with practical illustrations. Integrating landmark rulings, notifications, and CBDT circulars (1922–February 2025) provides historical depth and authoritative clarity. The book's four-part structure—Commentary, TDS/TCS Tables, Circulars & Notifications, and Landmark Rulings—ensures intuitive cross-referencing and swift navigation. Backed by Taxmann's legacy of precise legal scholarship, this resource is helpful for tax professionals, lawyers, and corporate tax departments.
Taxmann’s Law Relating to Under-reporting & Misreporting of Income by D.C. Agrawal
Taxmann's Law Relating to Under-reporting & Misreporting of Income- As Amended by Finance Act, 2025 by D.C. Agrawal - 2nd Edition 2025. This comprehensive book explores the legal framework of penalties for inaccurate income disclosures in Indian tax law, focusing on Section 270A (post-AY 2017–18) and covering both historical provisions (Section 271(1)(c)) and the latest amendments. It clarifies key concepts like under-reporting vs. misreporting, essential definitions, core legal principles, and over 30 model responses for practical penalty scenarios. Readers gain practical insights into the burden of proof, drafting defences, and how 'mens rea' applies to penalty proceedings. Authored by seasoned experts D.C. Agrawal and Ajay Kumar Agrawal, it is helpful for tax practitioners, legal professionals, finance experts, and academicians.
Taxmann’s Faceless Assessment, Appeals & Penalty Ready Reckoner by Mayank Mohanka
Taxmann's Faceless Assessment Appeals & Penalty Ready Reckoner with Practical Guide to Handling Income Tax Notices by Mayank Mohanka - 8th Edition 2025. This book is a definitive guide to India's new Faceless Taxation Regime under the Income-tax Act, offering in-depth coverage of Faceless Assessments, Appeals, and Penalties. It illustrates step-by-step e-proceedings, AI-driven compliance, and strategies to respond effectively to notices. Case studies on issues like penny stock LTCG and disallowances, combined with ready-to-use templates, foster practical learning. Amended by the Finance Act 2025, it explores principles of natural justice, the substituted reassessment regime, and international best practices. Authored by CA Mayank Mohanka, it is indispensable for tax practitioners, corporates, legal experts, and academicians seeking clear, hands-on guidance.
