Taxmann S Ind As Ready Reckoner Updated Amended Reference Manual With Practical Lucid Explanations Illustrations Process Flow Charts Faqs To Decode Complex Ind As For Professionals
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Taxmann’s Ind AS Ready Reckoner – Updated & Amended Reference Manual with Practical & Lucid Explanations, Illustrations, Process Flow Charts & FAQs, to Decode Complex Ind AS for Professionals
Author: CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala
language: en
Publisher: Taxmann Publications Private Limited
Release Date: 2021-08-09
Ind AS Ready Reckoner is a simple & practical workbook on Ind AS [as amended by the Companies (Indian Accounting Standards) Amendment Rules 2021] to guide the members in practice/employment in their day-to-day works. This book will help the professionals cope with various developments in the accounting standards’ area, which has become complex after Ind AS has started aligning with its global counterpart. The Present Publication is the Latest Edition, authored by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala, amended up to July 2021, with the following noteworthy features: · [Most Updated & Amended] This book incorporates the latest amendments under Companies (Indian Accounting Standards) (Amendment) Rules, 2021 · [Practical & Lucid Explanations/Illustrations/Process Flow Charts] are provided in this book for members in practice/employment, to act as a one-stop reference manual on complex matters, without diluting the content of Standards · [Definitions & Applications Guidance with Basis of Conclusion] are incorporated in critical chapters and wherever it is necessary to understand the reasoning · [FAQs & Illustrative Examples] This book also incorporates FAQs of educational material issued by the ICAI and illustrative examples issued by the IASB · [Ind AS vs AS & Ind AS vs IFRS] Covers the differences between Ind AS & AS as well as Ind AS & IFRS, at the end of every standard The detailed contents of the book are as follows: · Ind AS 1 – Presentation of Financial Statements · Ind AS 2 – Inventories · Ind AS 7 – Statement of Cash Flow · Ind AS 8 – Accounting Policies, Changes in Accounting Estimates and Errors · Ind AS 10 – Events after the Reporting Period · Ind AS 12 – Income Taxes · Ind AS 16 – Property, Plant and Equipment (PPE) · Ind AS 19 – Employee Benefits · Ind AS 20 – Accounting for Government Grants · Ind AS 21 – The Effects of Changes in Foreign Exchange Rates · Ind AS 23 – Borrowing Costs · Ind AS 24 – Related Party Disclosures · Ind AS 27 – Separate Financial Statements · Ind AS 28 – Investment in Associates and Joint Ventures · Ind AS 33 – Earnings Per Share (EPS) · Ind AS 34 – Interim Financial Reporting (IFR) · Ind AS 36 – Impairment of Assets · Ind AS 37 – Provisions, Contingent Liabilities and Contingent Assets · Ind AS 28 – Intangible Assets · Ind AS 40 – Investment Property · Ind AS 41 – Agriculture · Ind AS 101 – First-time Adoption of Indian Accounting Standards · Ind AS 102 – Share-Based Payments · Ind AS 103 – Business Combinations · Ind AS 104 – Insurance Contracts · Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations · Ind AS 106 – Exploration for and Evaluation of Mineral Resources · Ind AS 108 – Operating Segments · Ind AS 109, 32 & 107 – Financial Instruments · Ind AS 110 – Consolidated Financial Statements · Ind AS 111 – Joint Arrangements · Ind AS 112 – Disclosure of Interest in Other Entities · Ind AS 113 – Fair Value Measurement · Ind AS 114 – Regulatory Deferral Accounts · Ind AS 115 – Revenue from Contracts with Customers · Ind AS 116 – Leases
Taxmann's Master Guide to Income Tax Rules [IT (Fifth Amdt.) Rules 2025] – Comprehensive | Rule-wise Commentary—Offering Practical Illustrations | Forms | Cross-References for Understanding & Compliance
Author: Taxmann
language: en
Publisher: Taxmann Publicaions Private Limited
Release Date: 2025-03-31
Master Guide to Income Tax Rules is a comprehensive publication that stands out for its in-depth structured coverage and accuracy. This unique publication provides detailed Rule-wise commentary on the Income-tax Rules of 1962, setting a high standard for clarity and thoroughness that Taxmann is known for. Each operative rule is carefully examined to provide a complete understanding of its statutory background and legislative intent, along with relevant case laws that shed light on how the rules are applied. Explanatory discussions and practical examples make even the most complicated rules easier to understand. This book is intended for the following audience: • Tax Professionals & Consultants – Chartered Accountants, Company Secretaries, and Legal Practitioners who need an in-depth and current reference to handle client cases • Corporations & Businesses – Finance and accounting teams within organisations that must stay compliant with the latest income tax rules and procedures • Academicians & Researchers – Professors, lecturers, and researchers requiring a definitive reference source on Income Tax Rules for teaching and study purposes • Government Officials & Regulators – Officers in tax departments who need a consolidated resource for day-to-day application and interpretation of the rules. The Present Publication is the 32nd Edition | 2025, incorporating all amendments until the Income-tax (Fifth Amendment) Rules 2025. This book is authored by Taxmann's Editorial Board with the following noteworthy features: • [Latest Amendments] Incorporates all amendments notified up to the IT (Fifth Amendment) Rules 2025, ensuring readers are fully updated • [Comprehensive Rule-by-Rule Analysis] Each rule is dissected meticulously, providing practical commentary, operative circulars, notifications, etc. and relevant judicial precedents • [Practical Tools & Examples] Contains illustrative examples, tables, and checklists that help in the correct interpretation and implementation of rules • [Forms & Formats] Offers easy reference to prescribed forms, certificates, and statements essential for various filings and compliances • [User-friendly Layout] The text is structured to simplify complex legal jargon, making it accessible even to those new to the subject • [Cross-referencing] Links various sections and rules under different chapters, aiding holistic understanding The coverage of the book is as follows: • Detailed Content on Income Tax Rules in Force – From Rule 2A (House Rent Allowance) through to Rule 134 (Application under section 155(20)), with thorough commentary • Valuation & Computation Procedures – Step-by-step guidance on valuation of perquisites, depreciation, capital gains, exempt incomes, etc. • Documentation & Record-keeping – Explains books of account requirements, audit formats, and best practices for compliance • Withholding & Collection of Tax – Detailed discussion on TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) rules, forms, and procedures • Transfer Pricing & GAAR Provisions – Dedicated sections on arms-length pricing, safe harbour rules, and general anti-avoidance regulations • Assessments, Appeals & Dispute Resolution – Covers the procedures for filing returns, assessments, appeals to appellate authorities, and dispute resolution pathways • Special Schemes & Provisions – Guidance on topics like tonnage tax, infrastructure debt funds, incentives to charitable trusts/institutions, and provisions for IFSC (International Financial Services Centre) • Miscellaneous Rules – Includes rules on electronic filing, relief for double taxation, foreign tax credit, and other unique scenarios The structure of this book is as follows: • Statutory Background – Discuss the legislative history and intent behind each rule, explaining why and how it was enacted • A Thorough Commentary – A thorough analysis of the rules and their operational implications in a para-wise format featuring pivotal judicial precedents from the Supreme Court, High Courts, and Tribunals, demonstrating the interpretation and application of rules in judicial contexts, along with pertinent notifications, circulars, etc. • Illustrations & Examples – Practical scenarios and examples elucidate complex regulations, illustrating their application in real-world situations • Compliance Guidelines – Specifies the compliance requirements for each rule, guiding practitioners in accurate and timely adherence to regulations • Cross-referencing – Enhances usability with strategic cross-referencing to para numbers or annexures, simplifying navigation • Annexures – Contains the full texts of the important circulars, notifications, office memorandum, and relevant statutory provisions of allied acts/rules, linked appropriately to corresponding rules
Taxmann's TDS Ready Reckoner [Finance Act 2025] – User-friendly Guide to TDS | TCS | SFT Provisions—Featuring New Sections | Revised Rules | Illustrations | Alphabetical Reckoner
Author: Taxmann
language: en
Publisher: Taxmann Publicaions Private Limited
Release Date: 2025-04-17
TDS Ready Reckoner is a comprehensive guide that simplifies the entire spectrum of Tax Deduction at Source (TDS), Tax Collection at Source (TCS), and Statement of Financial Transactions (SFT) provisions as amended up to the Finance Act 2025. It is user-friendly, simplifies complex provisions and incorporates the latest developments, including new sections 194T, 194BA, and the revised rules under sections 194R and 28(iv). It includes detailed commentaries, illustrations, and practical examples. This book aims to help professionals stay up-to-date and confidently handle every TDS/TCS scenario in day-to-day practice. This book is intended for the following audience: • Chartered Accountants, Cost Accountants, and Company Secretaries involved in tax compliance and advisory services • Tax Practitioners and Legal Professionals who need a go-to resource for TDS/TCS/SFT queries and statutory references • Business Owners, Finance Managers, and Accountants in corporates, firms, and MSMEs seeking clarity on withholding tax obligations • Students of Professional Courses (CA/CS/CMA/LL.B.) looking for a detailed yet accessible reference for exam preparation The Present Publication is the 31st Edition | 2025, amended by the Finance Act 2025. This book is authored by Taxmann's Editorial Board with the following noteworthy features: • [Latest Amendments] Updated with the Finance Act 2025, including new section 194T on TDS for remuneration/interest paid by firms to partners, section 194BA on TDS for online gaming winnings, and the latest clarifications on section 194R (TDS on benefits/perquisites) • [Alphabetical Reckoner] A unique, ready-to-use Alphabetical Reckoner for TDS/TCS/SFT helps you quickly locate specific transactions (e.g., rent, salary, interest, benefits in kind, online games, etc.) and identify the correct withholding provisions • [Practical Guidance] Contains detailed analysis with illustrations, examples, and FAQs to resolve practical queries on TDS/TCS obligations • [Comprehensive Coverage] Spans TDS on salaries, interest, dividends, winnings, capital gains, non-resident payments, etc., plus an entire section on TCS (including on Liberalised Remittance Scheme – LRS) • [Compliance Roadmap] Outlines procedures for TDS/TCS returns, deposit deadlines, certificates, lower/nil deduction certificates, penalties, and consequences of default • [Special Focus on Recent Changes] Thorough coverage of the newly inserted provisions for online gaming (194BA), Virtual Digital Assets (194S & 194BA references), TDS on partnership firm payments (194T), and TCS on LRS clarifications The coverage of the book is as follows: • Division One – Introduction o Overview of TDS/TCS Provisions – Explains the concept, background, and legislative intent behind withholding taxes • Division Two – Tax Deduction at Source o Covers TDS from salaries (Chapter 2), including perquisites, allowances, and special rules for senior citizens o TDS on Provident Fund (Chapter 3), interest on securities, dividends, and other incomes o Winnings from lotteries, crossword puzzles, horse races, and the newly introduced winnings from online games (Chapter 7A under section 194BA) o TDS on contractor/sub-contractor payments, professional/technical fees, brokerage, and commission, with a focus on the latest clarifications from CBDT o Dedicated chapters on TDS for non-residents, lower/nil TDS certificates, deposit of TDS, filing TDS returns, and TDS certificate issuance o New Section 194T – Comprehensive analysis of TDS on partner-related transactions (salary, interest, bonus, or commission) o Section 194R – Deep dive into TDS on benefits or perquisites with references to amended section 28(iv) and relevant Circulars • Division Three – Tax Collection at Source o Detailed discussion on TCS for various categories, including alcoholic liquor, scrap, forest produce, and the new provisions on TCS for Liberalised Remittance Scheme (LRS) • Division Four – Statement on Financial Transactions (SFT) o Explains SFT provisions, reporting obligations, thresholds, and compliance details for specified transactions • Alphabetical Reckoner for TDS/TCS/SFT o A to Z listing of transactions (from advertisement contracts and online gaming to rent agreements and virtual digital assets), mapping them to the relevant withholding/collection rules The structure of the book is as follows: • Logical Divisions – The book has four primary divisions (Introduction, TDS, TCS, and SFT). Each division systematically tackles the underlying concepts and their practical applications • Chapter-wise Explanations o Each chapter begins with a concise overview of the specific TDS/TCS provision o Illustrations & Examples dissect complex scenarios, making them easy to grasp o CBDT Circulars and Notifications are integrated throughout to clarify interpretational issues o Case Laws and Judicial Rulings are referred to wherever relevant • User-friendly Flow – The transitions from general principles to advanced topics (like TDS on non-residents, cross-border payments, and digital transactions) ensure progressive learning • Handy Annexures & Appendices – Contain reference tables, forms (such as Form 15G/H, TDS return filing formats, etc.), and quick checklists for compliance deadlines