ALL ABOUT INTEREST UNDER INCOME TAX ACT AND GST (2019)

By | June 4, 2019
(Last Updated On: June 4, 2019)

ALL ABOUT INTEREST UNDER INCOME TAX ACT AND GST (2019)

by LL.B. (GOLD MEDALIST), Ph.D.] AVADHESH OJHA [M.Sc. (Author)

ALL ABOUT INTEREST UNDER INCOME TAX ACT AND GST (2019)

Price Rs 975 Click here to buy online

  • Paperback: 672 pages
  • Publisher: TAX PUBLISHERS; YEAR 2019 edition (19 April 2019)

The present book, covers all the aspects relevant to interest under the Income Tax Act and GST. For this purpose the book is divided in 7 parts. These parts deal with the subject matter of interest in the following manner.

Part I : Interest as Income

Section A : Chargeability and Accrual of Interest Income

Section B : Interest as Income Chargeable to Tax

Part II : Interest as Expenditure

Section A : Deduction of Interest on Capital Borrowed

Section B : Deductibility of Interest Amount Under Section 37(1) Section C : Disallowance of Interest

Section D : Treatment of Interest in Case of Partnership Firm

Part III : Levy of Interest and Fee for Various Defaults

Section A : Interest for Default in Complying with TDS and TCS Provision

Section B : Penal Interest Under Section 234A, 234B and 234C Section C : Levy of Fee Under Section 234E and 234F

Section D : Interest for Other Defaults

Part IV : Interest Payable to Assessee

Part V : TDS Vis-a-Vis Interest

Section A : TDS Under Section 193 and 194A

Section B : TDS Vis-a-Vis Interest to Non-Residents

Part VI : Miscellaneous Issues and Ready Referener

Section A : Issues Relevant to Interest

Section B : Ready Referencer

Part VII : Interest and GST

Section A : Overview of GST

Section B : Interst under GST

This is, therefore, a unique book covering almost all ingredients of the subject of interest under the Income Tax Act as well as under GST. We believe that it would be useful for the tax payers, the tax administrators and the tax practitioners.

Other New Tax Books

Leave a Reply

Your email address will not be published. Required fields are marked *