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Taxation of loans gifts and cash credits / (Record no. 76948)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01957nam a2200253Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250121b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789356220515 |
| Qualifying information | pbk. |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.0994 |
| Item number | TAX |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Author name | Taxmann |
| 245 #0 - TITLE STATEMENT | |
| Title | Taxation of loans gifts and cash credits / |
| Statement of responsibility, etc. | Taxmann |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 11th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | New Delhi : |
| Name of publisher, distributor, etc. | Taxman Publications, |
| Date of publication, distribution, etc. | 2022. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 588 p. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes Appendix.<br/> |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This 11th edition, authored by Taxmann's Editorial Board, provides a comprehensive analysis of the taxability of undisclosed income, gifts, and cash credits, incorporating the latest amendments introduced by the Finance Act 2022. The book delves into the complexities of tax implications arising from various sources, including undisclosed income under the Income Tax Act and the Black Money Act, and examines the taxability of gifts received in various forms, such as money, immovable property, and specified movable property (like jewelry, shares, and virtual digital assets). It features insightful analyses of relevant case laws, particularly on the taxability of cashback, loan waivers, freebies, awards, and family settlements. Additionally, the book includes valuable ready reckoners that assist readers in understanding the legal consequences of investments based on the source and nature of income and the mode of investment. Furthermore, it provides a detailed analysis of shell companies, including the applicability of Section 68 and the Benami Act in such scenarios. This book serves as a valuable resource for tax professionals, individuals, and businesses seeking to navigate the intricate landscape of tax laws related to loans, gifts, and cash credits. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Undisclosed income. |
| Topical term or geographic name entry element | Income tax act 1961. |
| Topical term or geographic name entry element | Black money act. |
| Topical term or geographic name entry element | Taxability of gifts. |
| Topical term or geographic name entry element | Alimony and financial settlements. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | English Books |
| Koha item type | Home library | Current library | Shelving location | Date acquired | Cost, normal purchase price | Bill Number | Accession Number | Full call number | Withdrawn status | Lost status | Not for loan | Collection |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Reference | Kalaignar Centenary Library Madurai | Kalaignar Centenary Library Madurai | நான்காம் தளம் / Fourth floor | 01/05/2023 | 1495.00 | SO/APR/23/MUM/0205 | 161282 | 343.0994 TAX | ENGLISH-REFERENCE BOOKS | |||
| English Books | Kalaignar Centenary Library Madurai | Kalaignar Centenary Library Madurai | நான்காம் தளம் / Fourth floor | 01/05/2023 | 1495.00 | SO/APR/23/MUM/0205 | 161283 | 343.0994 TAX | ENGLISH - LENDING BOOKS | |||
| English Books | Kalaignar Centenary Library Madurai | Kalaignar Centenary Library Madurai | மூன்றாம் தளம் / Third floor | 01/05/2023 | 1495.00 | SO/APR/23/MUM/0205 | 161284 | 343.0994 TAX | ENGLISH - LENDING BOOKS |