The contents of the book are as follows: Introduction to Audit of Financial Statements Pre-Acceptance Procedures Post-Acceptance Procedures Planning Considerations CBS Environment | Useful System-Generated Reports Offsite Planning Onsite Planning Performing Preliminary (Routine) Audit Procedures Audit of New Advances Audit of Credit Monitoring Audit of Special Mention Accounts (SMA) Audit of Income Recognition and Asset Classification Audit of Provisioning Audit…
This book provides an in-depth, thorough & chapter-wise analysis of each aspect of capital gains, with the help of ‘relevant’ judicial pronouncements, Circulars & Notifications, illustrations, etc. The book aims to enable professionals for the following: Understand various concepts/issues on capital gain Guidance on following the proper procedure in reporting the correct income The Present Publication is the 12th Edition and has…
This book provides a ready referencer for all sections of tax deducted at source (TDS) and tax collected at source (TCS) of the Income-tax Act. All provisions of TDS and TCS are covered in independent chapters with prominent headings for pinpointed discussions on all aspects of the law and its compliance. The key highlights of this book are as follows: Alphabetical Reckoner of…
This book explains the tax implications during the life cycle of a charitable trust, starting from incorporation, registration, maintenance of books of account, scheme of taxation, computation of income, filing of the income-tax return, audit report, cancellation of registration, forfeiture of exemption, etc. It contains an extensive discussion of the provisions of the Income-tax Act, tutorials and guides on filing various forms…
Taxmann's Yearly Publication, 'YTD' as we call it, provides professionally drafted section-wise digests of all case laws reported at taxmann.com during the calendar year, i.e., from January to December from the following Courts: Supreme Court High Courts Income-tax Appellate Tribunal It also includes information about the Circulars and Notifications issued by the Department during the year, along with 'words and…
This book effectively demonstrates how to deal with various types of GST Show Cause Notices. It discusses the complexities of GST Show Cause Notice and its impact on taxpayers. The book addresses the divisive stance on GST's implementation, categorizing tax litigants into those distressed by the law's disregard for its foundational principles and those demanding strict adherence to the statute.…
