(Last Updated On: June 29, 2020)

Taxation of Loans Gifts & Cash Credits

As Amended by Finance Act 2020

Description

This book provides a ready referencer on the taxability arising from loans, gifts and cash credits. The present publication is the 9^th Edition which incorporates all the changes made by the Finance Act, 2020. This book is divided into four divisions incorporating:

Undisclosed Income – Covering all aspects and complexity involved under Section 68 to Section 69D
Taxation of Gifts of Money
Taxation of Gifts of Immovable Property
Taxation of Gifts of Movable Property