Taxmann’s New Law Relating To Reassessment by D.C. Agrawal – 5th Edition 2025
Taxmann's New Law Relating To Reassessment by D.C. Agrawal - 5th Edition 2025. This book comprehensively explains the evolution and current framework of reassessment in Indian income-tax law, from early legislation to the latest amendments under the Finance Act 2025. It offers a deep dive into Sections 147–153, examines newly introduced provisions (148, 148A, 149), and elucidates search/survey-based reassessments. Rich with case laws, practical FAQs, and drafting strategies, it clarifies how to address escaped income, penalties, and revision powers (Section 263). Authored by D.C. Agrawal & Ajay Kumar Agrawal, the book caters to professionals, corporates, and academicians, ensuring clarity on both procedural and conceptual aspects. Its user-friendly format, comparative insights, and thorough analysis make it indispensable for understanding and handling reassessment complexities.
Taxmann’s MSME Ready Reckoner – 6th Edition 2025
Taxmann's MSME Ready Reckoner (The Present Publication is the 6th Edition | 2025, updated till 3rd April 2025) - 6th Edition 2025. MSME Ready Reckoner provides a clear, up-to-date guide on revised MSME classifications and Section 43B(h) for timely MSE payments. It explains utilising enhanced investment and turnover thresholds with step-by-step compliance checklists, flowcharts, and practical examples. Covering Udyam Registration, tax benefits, TDS/TCS obligations, and legal forms simplifies the most common operational and regulatory hurdles. Ideal for MSME owners, advisors, corporate buyers, start-ups, and researchers, it offers extensive appendices and resources for efficient MSME management.
Taxmann’s Cross-Border Transactions under Tax Laws and FEMA by G. Gokul Kishore
Taxmann's Cross-Border Transactions under Tax Laws and FEMA by G. Gokul Kishore, R. Subhashree - 5th Edition 2025. The 5th Edition comprehensively integrates direct and indirect tax laws with FEMA/RBI regulations for cross-border transactions. It covers transfer pricing, permanent establishment, Customs valuation, GST (IGST) place of supply, and the latest Finance Act 2025 amendments. With over 400 case references, it offers practical insights, dispute resolution pathways, and compliance strategies. Dr Gokul Kishore & R. Subhashree authored it as an all-in-one guide addressing valuation, tax residency, DTAAs, and more. It is ideal for tax professionals, legal practitioners, regulators, CFOs, and academics looking for a unified global trade and taxation resource.
Taxmann’s Law Relating To Prohibition of Benami Property Transactions Act 1988 by Srinivasan Anand G
Taxmann's Law Relating To Prohibition of Benami Property Transactions Act 1988 (As Amended by Finance Act, 2025) by Srinivasan Anand G - 8th Edition 2025. This 8th Edition commentary provides a comprehensive analysis of Benami law, updated by the Finance Act 2025. It examines the Supreme Court's recall of its Ganpati Dealcom ruling alongside new criminal law developments, including Section 107 of the Bharatiya Nagarik Suraksha Sanhita 2023. It offers authoritative section-wise explanations, a Ready Reckoner on permissible relatives, and practical tools like procedural checklists and model pleadings. Extensive reference aids enable swift research and application, such as an Alphabetical Reckoner, a Shares Reckoner, and a detailed Table of Cases. Authored by Taxmann's Editorial Board, it navigates every aspect of Benami transactions—from definitions and prohibitions to investigations, prosecutions, and confiscations.
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 TDS on Benefits or Perquisites under Section 194R by Srinivasan Anand G.
Taxmann's TDS on Benefits or Perquisites under Section 194R by Srinivasan Anand G. - 4th Edition 2025. This 4th Edition commentary—authored by CA. Srinivasan Anand G., updated by the Finance Act 2025—provides an in-depth guide on TDS obligations for benefits or perquisites under Section 194R, in tandem with Section 28(iv). It clarifies valuation norms, thresholds, and exemptions supported by CBDT guidelines, illustrative case studies, and FAQs. Readers gain step-by-step insights on handling a range of scenarios—from free samples and loan waivers to brand ambassador gifts—while ensuring full compliance. Structured into foundational, advanced, and practical guidance chapters, plus an alphabetical reckoner, it is an indispensable reference for tax professionals, CFOs, and businesses.
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 FAQs on Timely Payments to MSME by Srinivasan Anand G
Taxmann's FAQs on Timely Payments to MSME – An Interplay between Sec. 43B(h) of the Income-tax Act & MSMED Act by Srinivasan Anand G - Edition March 2025. This book explains how Section 43B(h) of the Income-tax Act converges with the MSMED Act to ensure timely payments to Micro and Small Enterprises (MSEs). It highlights the implications for buyers regarding disallowances, interest liabilities, and reporting requirements when payments exceed statutory deadlines. It incorporates FAQs, flowcharts, case studies, and checklists; the book offers straightforward guidance on complex practical scenarios. Aimed at professionals, businesses, and academics, it covers updated definitions, Udyam Registration norms, and best compliance and risk mitigation practices.
Taxmann’s Your Appeal Before Commissioner (Appeals) by Sanjeeva Narayan
Taxmann's Your Appeal Before Commissioner (Appeals) by Sanjeeva Narayan - 4th Edition 2025. This thoroughly updated 4th Edition, amended by the Finance Act 2025, is a complete guide to the first appellate proceedings under the Income-tax Act 1961. It offers detailed insights into statutory provisions, appellate strategies, and landmark judicial precedents, covering everything from fundamental filing procedures to advanced facets of Faceless Appeals. With practical checklists, sample documents, and expert commentary, this resource is invaluable for tax professionals, corporate tax teams, legal practitioners, academic researchers, and government officials. Authored by CA Sanjeeva Narayan, it fuses legislative clarity with practical expertise, providing an indispensable roadmap for effective appellate representation.