This Book serves as a ‘Ready Reference Guide’ to help and assist the assessees and tax practitioners in their ‘e-Assessment pursuits’. An honest and sincere effort has been made in this Book to explain and demonstrate the practical aspects and nitty-gritties of ‘e-Assessments’ in a ‘step-by-step-manner’ through ‘real-time practical case studies’ encompassing crucial and significant scrutiny issues having immense relevance and practical utility for all the assessees and tax practitioners.

•  The ‘New Scheme of e-Assessment 2019’ explained lucidly with illustrative diagrams and visuals
• Practical Guide to ‘e-Assessments’ demonstrating conduct of e-Assessments in a ‘Step-by-Step-Manner’ through ‘Real-time’ ‘e-Proceedings’ windows
•  ‘Real-time Practical Case Studies’ on ‘e-Assessments’ on issues of:

Share Capital/Share Premium

LTCG on Penny Stocks

Disallowance u/s 14A/Rule 8D

Disallowance of Pre-commencement Business Expenditure

Taxability of Compensation received under RFCTLARR Act, 2013

Revenue Recognition & Expenditure Booking in Real Estate Business

Bogus purchases, Seized Diary, AIR/STR information

• Specimens of Suggestive ‘e-Responses/Submissions’ on ‘e-Assessments’
• Practical Guide to ‘e-Filing of Rectification Applications u/s 154’ &‘e-Responses to Outstanding Income Tax Demands’
• Litigative Issues of the ‘New Scheme of e-Assessments 2019’
•  Practical Challenges & Suggestive Solutions concerning ‘e-Assessments’
• FAQs on ‘e-Assessments’
• International Best Practices in Tax Administration & Indian Tax Administration
• All Important and Relevant CBDT’s Circulars, Notifications & Press Releases on ‘e-Assessments’.