Income Tax Practice Manual 2021 I CA Satbir Singh
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Tax Practice Manual is an exhaustive (2,100+ pages), amended (by the Finance Act, 2021) & practical guide (330+ case studies) for Tax Professionals.
This book will be helpful for the Chartered Accountants, Lawyers/Advocates, Tax Practitioners to assist them in their day-to-day tax works.
This book is divided into two parts:
- Law Relating to Tax Procedures (covering 25+ topics)
- Case Studies (covering 35+ topics)
The Present Publication is the 7th Edition, authored by Gabhawala & Gabhawala, as amended by the Finance Act 2021, with the following noteworthy features:
- Law Relating to Tax Procedures
o [Lucid Explanation, in a Practical Manner, with Checklists & necessary Tips] for the law relating to Tax Procedure
o [Exhaustive Coverage of Case Laws]
o [Fine Prints & Unwritten Lines] are explained in a lucid manner - Tax Practice
o [Elaborated & Threadbare Analysis] of every aspect of Tax Practice - Case Studies
o [330+ Case Studies] to deal with real-life animated situations/problems faced by tax practitioners - Draft Replies
o For the Notices sent by the Department
o Petitions to the Department - Drafting & Conveyancing
o [Complete Guide to Drafting of Deeds & Documents] covering
§ Affidavits
§ Wills
§ Special Business Arrangements
§ Family Arrangements
§ Power of Attorney
§ Lease, Rent & Leave and Licenses
§ Indemnity and Guarantee
§ Charitable Trust Deeds, etc.
The contents of this book are as follows:
- Law Relating to Tax Procedures
o Tax Practice
o Pre-assessment Procedures
o Assessment
o Appeals
o Interest, Fees, Penalty and Prosecution
o Refunds
o Settlement Commission – ITSC, Interim Board for Settlement
o Summons, Survey, Search
o TDS and TCS
o Recovery of Tax
o Special Procedures
o Approvals
o STT, DDT, Tax on Liquidation, Reduction and Buy Back, MAT, AMT and WT
o RTI, Ombudsman
o Drafting of Deeds
o Agreement, MoU
o Gifts, Wills, Family Arrangements
o Power of Attorney, etc.
o Lease, Rent, License, etc.
o Sale/Transfer of Properties
o Tax Audit
o Income Computation & Disclosure Standards
o Real Estate (Regulation and Development) Act, 2016 (RERA)
o E-Proceedings under the Income Tax Act, 1961
o Prohibition of Benami Property Transactions Act, 1988 - Case Studies
o Tax Practice
o Pre-Assessment Procedures
o Assessment – Principles and Issues
o Rectification of Mistake
o Revision
o Appeals to CIT (Appeals)
o Appeals to – ITAT – High Court – Supreme Court
o Interest Payable by Assessee
o Penalties
o Prosecution
o Refunds
o Settlement of Cases
o Survey
o Search & Seizure
o Tax Deduction at Source
o Recovery of Tax
o Trust, Mutuality, Charity
o Firm
o LLP – Limited Liability Partnership
o Right to Information – RTI
o Agreement, MoU
o AOP – Association of Persons
o HUF – Hindu Undivided Family
o Gifts
o Wills
o Family Arrangements
o Power of Attorney
o Indemnity and Guarantee
o Lease, Rent, Leave and License
o Sale/Transfer of Properties
o Tax Audit
o Income Computation and Disclosure Standards
o Real Estate (Regulation and Development) Act, 2016 (RERA)
o E-Proceedings under Income-tax Act, 1961
o Prohibition of Benami Property Transactions Act, 1988