Direct taxes ready reckoner (Record no. 5125)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 08489nam a22002177a 4500 |
| 005 - DATE & TIME | |
| control field | 20201019132922.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 190312b xxu||||| |||| 00| 0 eng d |
| 020 ## - ISBN | |
| International Standard Book Number | 978939921601 |
| Price | 1650.00 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | S.X.U.K |
| 041 ## - Language | |
| Language | English |
| 082 ## - DDC NUMBER | |
| Classification number | 343.5404 SIN(DIR)Ed44 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Singhania, Vinod K. |
| 245 ## - TITLE STATEMENT | |
| Title | Direct taxes ready reckoner |
| Statement of responsibility | Vinod K. Singhania; Jeewan Singhania |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 44nd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | New Delhi |
| Name of publisher, distributor, etc | Taxmann |
| Date of publication, distribution, etc | c2020 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Pages | various pages |
| Other Details | P.B. |
| 500 ## - GENERAL NOTE | |
| General note | asst.years 2020-21 and 2021-22<br/> <br/>PAGE<br/>Abbreviations I-9<br/>1 Extension of time-limit <br/> <br/> S1. Extension of certain time-limits 1<br/> S1.1 No relief from levy of interest under section 234A if self-assessment tax exceeds Rs. 1 lakh 5<br/> S1.2 Tax paid up to July 31, 2020 to be treated as advance tax in the case of senior citizens 5<br/> S2. Extension pertaining to payment of tax [Secs. 3(2) and 5 of the Relaxation and Amendment Act] 5<br/> S2.1 Payment of tax under Specified Acts 6<br/> S2.2 Payment of tax under VsV Act 6<br/>2 TDS and TCS Rates <br/> <br/> S3. TDS/TCS rates 9<br/> S3.1 No relief if deductee/collectee does not furnish PAN 12<br/>3 Residential Status <br/> <br/> S4. Residential Status [Sec. 6] 13<br/> S4.1 Indian citizen/person of Indian origin visiting India [Expln. 1(b) to sec. 6(1) and sec. 6(6)(c)] 13<br/> S4.2 Deemed resident [Sec. 6(1A)] 14<br/>4 Registration for entities covered by sections 10(23C), 11, 35 and 80G <br/> <br/> S5. New procedure of registration for entities covered by sections 10(23C), <br/> 11, 35 and 80G 15<br/> S5.1 Amendments pertaining to registration procedure 15<br/> I-5<br/> Contents I-6<br/>PAGE<br/>S5.2 Amendments pertaining to statement of donation/certificate of donation 18<br/>5 New faceless proceedings regime <br/> <br/> S6. Faceless assessment proceedings 19<br/> S6.1 Reference to Transfer Pricing Officer [Sec. 92CA(8)] 19<br/> S6.2 Faceless jurisdiction of Income-tax authorities [Sec. 130] 19<br/> S6.3 Faceless collection of information [Sec. 135A] 20<br/> S6.4 Provision regulating faceless inquiry or valuation [Sec. 142B] 20<br/> S6.5 Faceless assessment [Sec. 144B] 21<br/> S6.6 Dispute Resolution Panel [Sec. 144C] 27<br/> S6.7 Faceless income escaping assessment [Sec. 151A] 27<br/> S6.8 Faceless rectification, amendments and issuance of notice or intimation [Sec. 157A] 27<br/> S6.9 Faceless collection and recovery of tax [Sec. 231] 28<br/> S6.10 Faceless revision of orders [Sec. 264A] 29<br/> S6.11 Faceless effect of orders [Sec. 264B] 29<br/> S6.12 Faceless prosecutions [Sec. 279] 29<br/> S6.13 Faceless approval or registration [Sec. 293D] 30<br/> S7. Faceless Appeal Scheme, 2020 30<br/> S7.1 Faceless Appeal Centres 30<br/> S7.2 Procedure in appeal 31<br/> S7.3 Non-faceless appeal regime - In a few cases 35<br/>6 Guidelines for TDS under section 194-O and TCS under section 206C(1H) <br/> <br/> S8. Tax deduction under section 194-O on payment by e-commerce operator <br/> to e-commerce participants 36<br/> S9. Tax collection at source under section 206C(1H) by seller of goods 37<br/> S10. Clarification given by the Board in Circular No. 17/2020 38<br/> S10.1 Transactions carried out through various Exchanges 38<br/> S10.2 Applicability on payment gateway 38<br/> S10.3 Applicability of on insurance agent/insurance aggregator 38<br/> S10.4 Mode of computation of threshold for the financial year 2020-21 in <br/> the case of section 194-O 39<br/> S10.5 Mode of computation of threshold for the financial year 2020-21 in <br/> the case of section 206C(1H) 39<br/> S10.6 Applicability of section 206C(1H) to sale of motor vehicle 40<br/>I-7 Contents<br/>PAGE<br/>S10.7 No adjustment under section 206C(1H) for sale return, discount or indirect taxes 41<br/>S10.8 Fuel supplied to non-resident airlines 44<br/>7 <br/> Amendments pertaining to alternative tax regime <br/> <br/> S11. Maximum rate of depreciation when tax is calculated under alternative tax regime 45<br/>S11.1 Effective date 45<br/>S11.2 Assets affected by above restriction 45<br/> S12. Mode of adjustment of unabsorbed depreciation 46<br/> S13. Form prescribed for exercising option under section 115BAC/115BAD 47<br/>1 APPENDIX <br/> ti<br/>2 <br/>Taxa<br/>Act, on and Other Laws (Relaxation and Amendment of Certain Provisions) 020 51<br/>2 APPENDIX <br/> <br/>Guide 1961 lines under section 194-O(4) and Section 206C(1-I) of the Income-tax Act, 92<br/>3 APPENDIX <br/> <br/>Clarification on doubts arising on account of new TCS Provisions 96<br/> <br/>Income-tax (Twenty-second Amendment) Rules, 2020 98<br/> <br/>PAGE<br/>Abbreviations I-9<br/>1 Extension of time-limit <br/> <br/> S1. Extension of certain time-limits 1<br/> S1.1 No relief from levy of interest under section 234A if self-assessment tax exceeds Rs. 1 lakh 5<br/> S1.2 Tax paid up to July 31, 2020 to be treated as advance tax in the case of senior citizens 5<br/> S2. Extension pertaining to payment of tax [Secs. 3(2) and 5 of the Relaxation and Amendment Act] 5<br/> S2.1 Payment of tax under Specified Acts 6<br/> S2.2 Payment of tax under VsV Act 6<br/>2 TDS and TCS Rates <br/> <br/> S3. TDS/TCS rates 9<br/> S3.1 No relief if deductee/collectee does not furnish PAN 12<br/>3 Residential Status <br/> <br/> S4. Residential Status [Sec. 6] 13<br/> S4.1 Indian citizen/person of Indian origin visiting India [Expln. 1(b) to sec. 6(1) and sec. 6(6)(c)] 13<br/> S4.2 Deemed resident [Sec. 6(1A)] 14<br/>4 Registration for entities covered by sections 10(23C), 11, 35 and 80G <br/> <br/> S5. New procedure of registration for entities covered by sections 10(23C), <br/> 11, 35 and 80G 15<br/> S5.1 Amendments pertaining to registration procedure 15<br/> I-5<br/> Contents I-6<br/>PAGE<br/>S5.2 Amendments pertaining to statement of donation/certificate of donation 18<br/>5 New faceless proceedings regime <br/> <br/> S6. Faceless assessment proceedings 19<br/> S6.1 Reference to Transfer Pricing Officer [Sec. 92CA(8)] 19<br/> S6.2 Faceless jurisdiction of Income-tax authorities [Sec. 130] 19<br/> S6.3 Faceless collection of information [Sec. 135A] 20<br/> S6.4 Provision regulating faceless inquiry or valuation [Sec. 142B] 20<br/> S6.5 Faceless assessment [Sec. 144B] 21<br/> S6.6 Dispute Resolution Panel [Sec. 144C] 27<br/> S6.7 Faceless income escaping assessment [Sec. 151A] 27<br/> S6.8 Faceless rectification, amendments and issuance of notice or intimation [Sec. 157A] 27<br/> S6.9 Faceless collection and recovery of tax [Sec. 231] 28<br/> S6.10 Faceless revision of orders [Sec. 264A] 29<br/> S6.11 Faceless effect of orders [Sec. 264B] 29<br/> S6.12 Faceless prosecutions [Sec. 279] 29<br/> S6.13 Faceless approval or registration [Sec. 293D] 30<br/> S7. Faceless Appeal Scheme, 2020 30<br/> S7.1 Faceless Appeal Centres 30<br/> S7.2 Procedure in appeal 31<br/> S7.3 Non-faceless appeal regime - In a few cases 35<br/>6 Guidelines for TDS under section 194-O and TCS under section 206C(1H) <br/> <br/> S8. Tax deduction under section 194-O on payment by e-commerce operator <br/> to e-commerce participants 36<br/> S9. Tax collection at source under section 206C(1H) by seller of goods 37<br/> S10. Clarification given by the Board in Circular No. 17/2020 38<br/> S10.1 Transactions carried out through various Exchanges 38<br/> S10.2 Applicability on payment gateway 38<br/> S10.3 Applicability of on insurance agent/insurance aggregator 38<br/> S10.4 Mode of computation of threshold for the financial year 2020-21 in <br/> the case of section 194-O 39<br/> S10.5 Mode of computation of threshold for the financial year 2020-21 in <br/> the case of section 206C(1H) 39<br/> S10.6 Applicability of section 206C(1H) to sale of motor vehicle 40<br/>I-7 Contents<br/>PAGE<br/>S10.7 No adjustment under section 206C(1H) for sale return, discount or indirect taxes 41<br/>S10.8 Fuel supplied to non-resident airlines 44<br/>7 <br/> Amendments pertaining to alternative tax regime <br/> <br/> S11. Maximum rate of depreciation when tax is calculated under alternative tax regime 45<br/>S11.1 Effective date 45<br/>S11.2 Assets affected by above restriction 45<br/> S12. Mode of adjustment of unabsorbed depreciation 46<br/> S13. Form prescribed for exercising option under section 115BAC/115BAD 47<br/>1 APPENDIX <br/> ti<br/>2 <br/>Taxa<br/>Act, on and Other Laws (Relaxation and Amendment of Certain Provisions) 020 51<br/>2 APPENDIX <br/> <br/>Guide 1961 lines under section 194-O(4) and Section 206C(1-I) of the Income-tax Act, 92<br/>3 APPENDIX <br/> <br/>Clarification on doubts arising on account of new TCS Provisions 96<br/> <br/>Income-tax (Twenty<br/> |
| 650 ## - Subject | |
| Subject | INCOME TAX |
| 700 ## - Added Entry Personal Name | |
| Relator Code | auth. |
| Added Entry Personal Name | Singhania, Jeewan |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | MBA - Masters on Business Administration |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Location (home branch) | Sublocation or collection (holding branch) | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Serial Enumeration / chronology | Koha issues (times borrowed) | Koha full call number | Barcode (Accession No.) | Koha date last seen | Copy Number | Price effective from | Koha item type | Koha date last borrowed |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | St. Xavier's University, Kolkata | St. Xavier's University, Kolkata | Lending Section | 09/28/2020 | Bharat Book Distributors | 1650.00 | S.X.U.K | 343.5404 SIN(DIR)Ed44 | M900 | 10/19/2020 | 1136 | 09/28/2020 | MBA - Masters on Business Administration | ||||||
| Dewey Decimal Classification | Not For Loan | St. Xavier's University, Kolkata | St. Xavier's University, Kolkata | Reference Section | 09/28/2020 | Bharat Book Distributors | 1650.00 | S.X.U.K | R 343.5404 SIN(DIR)Ed44 | UM268 | 10/19/2020 | 1135 | 09/28/2020 | MBA Referance | |||||
| Dewey Decimal Classification | St. Xavier's University, Kolkata | St. Xavier's University, Kolkata | Lending Section | 10/19/2020 | Katha O Kahini | 1650.00 | S.X.U.K | 1 | 343.5404 SIN(DIR)Ed44.C1 | M949 | 01/25/2023 | 1186 | 11/17/2020 | MBA - Masters on Business Administration | 01/10/2023 | ||||
| Dewey Decimal Classification | St. Xavier's University, Kolkata | St. Xavier's University, Kolkata | Lending Section | 10/19/2020 | Katha O Kahini | 1650.00 | S.X.U.K | 343.5404 SIN(DIR)Ed44.C2 | M950 | 11/17/2020 | 1187 | 11/17/2020 | MBA - Masters on Business Administration | ||||||
| Dewey Decimal Classification | St. Xavier's University, Kolkata | St. Xavier's University, Kolkata | Lending Section | 10/19/2020 | Katha O Kahini | 1650.00 | S.X.U.K | 1 | 343.5404 SIN(DIR)Ed44.C3 | M951 | 11/23/2022 | 1188 | 11/17/2020 | MBA - Masters on Business Administration | 11/21/2022 | ||||
| Dewey Decimal Classification | St. Xavier's University, Kolkata | St. Xavier's University, Kolkata | Lending Section | 11/03/2020 | NEW ARYAN | 1650.00 | S.X.U.K | 2 | 343.5404 SIN(DIR)Ed44.C4 | M1014 | 01/25/2023 | 1217 | 01/19/2021 | MBA - Masters on Business Administration | 01/09/2023 |