NEP Taxation with GST Assessment Year 2023-24 B. Com. 3rd Sem (Sec)

• Author(s): R. K. Jain, , CA Nikhil Gupta, CA Manoj Kumar Agrawal,
• Publisher: SBPD Publications
• Pages: 655
• Language: en
• Categories: Business & Economics / Taxation / Corporate , Business & Economics / Taxation / General ,

Description:...

Main Highlights of Finance Bill, 2023

1. Income Tax–An Introduction 2. Important Definitions 3. Assessment on Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciation 10. Profits and Gains of Business or Profession 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses 16. Deductions from Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individual19. Tax Deduction at Source

   20. Assessment Procedure

New Tax Regime

Rebate and Relief in Tax

Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns    

GST–Concept, Registration and Taxation Mechanism