Radhakishan Rawal S Analysis Of The Finance Act 2021 And More
Download Radhakishan Rawal S Analysis Of The Finance Act 2021 And More PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Radhakishan Rawal S Analysis Of The Finance Act 2021 And More book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages.
Radhakishan Rawal’s Analysis of the Finance Act, 2021 and More
Author: Radhakishan Rawal
language: en
Publisher: Bloomsbury Publishing
Release Date: 2021-06-30
About this book This book contains detailed analysis of some of the key provisions of the Finance Act, 2021 with the objective of identifying various issues arising from the newly inserted provisions in the Income Tax Act, 1961. This book also captures the recent development in the world of international taxation. This includes UN tax developments and a very simple explanation of working of OECD Inclusive Frameworks Pillar One and Pillar Two blueprints, which are too complex and lengthy documents. From GST perspective, the book contains certain recommendations for rationalization of anti-profiteering provisions. The book also contains a Concept Paper on UN MLI presented by the author to the FACTI Panel and G77. The author has been pushing this idea at international forums for some time. Key Features Analysis of provisions related to: · Liable to tax · Slump sale · MAT · Taxation of ULIPS · Equalisation Levy · Amendment to SCRA · Section 89A · Concept of UN MLI · OECD Pillar One and Two Blueprint · India comments on OECD Commentary · Covid 19 and International Tax · Scope of option u/s 90(2) – Selective claim of treaty benefit · Scope of PE under the domestic law · UN Developments – Royalties, Indirect transfer and CIVs · Rationalisation of anti-profiteering provisions (GST law)
Radhakishan Rawal’s Analysis of the Finance Act, 2020 and More
Author: Radhakishan Rawal
language: en
Publisher: Bloomsbury Publishing
Release Date: 2021-05-15
Key features · Indian approach to tax digital economy · TDS on Platform sellers (section 194-O) · Equalisation Levy · Amendment to tax residency provisions · Significant Economic Presence (Explanation 2A) · Taxation of Advertisement and data (Explanation 3A) · APA/SHR framework for attribution of profits · Amendment to section 90 · Synthesised Text of tax treaties · Triangular cases
Practical Guide to GST on Real Estate Industry
Author: CA Madhukar Hiregange
language: en
Publisher: Bloomsbury Publishing
Release Date: 2020-05-12
The purpose of this book is to enable the taxable person to understand the applicability and impact of GST provisions with respect to the Real Estate Industry. The comprehensive and in-depth practical knowledge of the four authors would help in implementation of the provisions in an easy manner. This book is divided into eight parts as follows: Part 1 - Introduction and Overview Part 2 - GST impact analysis on real estate developers: Complex Developers, Joint Development, contractors and other income. Part 3 - Detailed operational law containing classification, registration, tax credits, documentation, payments etc. Part 4 - Detailed procedural law containing assessment, audit, advance ruling, appeals, penalties, demands etc. Part 5 - Tax planning avenues, GST and RERA, Transitional provisions Part 6 - Disputes and department actions, [focussing on possible dispute area & resolution]. Part 7 - Role of Professionals from GST audit and tax planning perspective. Part 8 - Miscellaneous: 220+ FAQs and filled forms. Appendices containing FAQs released by CBIC.