Advanced C Faqs
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C++14 FAQs
Author: Chandra Shekhar Kumar
language: en
Publisher: Chandra Shekhar Kumar
Release Date: 2014-06-19
This book contains selected questions related to C++14 with detailed solutions to all of these which will help the reader to hone her skills to solve a particular problem. Primary sources of this collection are: Advanced C++ FAQs: Volume 1 : Fundamentals Advanced C++ FAQs: Volume 2 : Generic Programming Advanced C++ FAQs: Volumes 1 & 2 This book is not an introduction to C++. It assumes that the reader is aware of the basics of C++98 and C++03 and wants to expand her horizon to latest and greatest in C++14(aka C++1y). The problems are marked on a scale of one(*)(simplest) to five stars(*****)(hardest). Forthcoming volumes will strengthen this particular approach spanning various areas of C++. variable templates Constexpr static data members of class templates constexpr function templates .... static data member template specialization of variable template default argument and specialization of variable template lambda and variable template variable templates variables vary auto variable templates valid specialization but error ? variable templates and lambda revisited Incremental improvement to integral constant is same musings auto variable template and generic lambda constexpr member functions and implicit const .... constexpr vs static vs uninitialized constexpr vs member function revisited deprecated attribute Member initializers and aggregate class .... Data Member initializers time duration literals ... Compile Time binary Literal Operator Square Literal Operator Type Transformation Aliases unique ptr vs make unique as function argument make unique as perfect forwarding guy make unique and new .... make unique and default initialization with T[] Extend make unique : Support list initialization T[] Extend make unique : Value Initialize T[] Extend make unique : T[N] allocate unique Compile-time integer sequences Simplified Creation of std::integer sequence std::index sequence Custom Sequence : Addition .... Custom Sequence : Split Extract from tuple convert std::array to std::tuple Piecewise construction of std::pair Compile Time Integer Sequence Simplified sfinae and represent type of function metafunction : check presence of type member std::common type and sfinae Contextual Conversion Single quotation mark as digit separator Binary Literals auto return type in function declaration return type deduction for function return type deduction for lambdas .... decltype(auto) return type deduction for function templates explicit instantiation and auto return type deduction and virtual deduce return type generalized lambda capture generic lambda and product vector generic lambda generic lambda definition conversion function of generic lambda generic lambda quiz Preventing Name Hijacking Find First Null Pointer in a Container Generic Operator Functors Exchange Utility Addressing Tuple By Type Quoted manipulators Null Iterator std::move is rvalue cast C++14 Compiler
Taxmann's 90+ FAQs on Tax Audit under Section 44AB | AY 2023-24
Author: Taxmann
language: en
Publisher: Taxmann Publications Private Limited
Release Date: 2023-09-01
Section 44AB of the Income-tax Act, 1961 contains the provisions for the tax audit of an entity. As per these provisions, tax audit shall be conducted by a Practicing Chartered Accountant who ensures that the taxpayers have maintained proper books of account and complied with the provisions of the Income-tax Act. In this article, Taxmann’s Advisory and Research Team (Income Tax) have prepared 94 FAQs about the tax audit and bifurcated those into various categories such as: ‣ Introduction & Applicability of Tax Audit ‣ Due Date & Process to File Tax Audit Report ‣ Computation of Gross Receipts or Turnover ‣ Income Computation & Disclosure Standards (ICDS) ‣ Method of Accounting, GST & Ind AS ‣ Disclosure & Reporting in Form 3CD
Taxmann’s 75 FAQs on Tax Audit under Section 44AB for A.Y. 2022-23
Author: Taxmann
language: en
Publisher: Taxmann Publications Private Limited
Release Date: 2022-09-09
Taxpayers are required to maintain books of accounts and get them audited if their gross turnover or receipts during the previous year exceed the prescribed threshold limit. The requirement to keep the books of accounts is specified under Section 44AA, and to get them audited is mentioned in Section 44AB of the Income-tax Act. The purpose of a tax audit is to ensure that the taxpayer maintains proper books of account and complies with the provisions of the Income-tax Act. The Chartered Accountant conducting the tax audit is required to give his findings, observations, etc., in the form of an audit report. The audit report under Section 44AB shall be furnished electronically at the e-filing portal in Form No. 3CA/3CB-3CD. This article covers the Frequently Asked Questions (FAQs) about the tax audit.