Allowance under the head Salary 3. Where both Husband and Wife have Substantial Interest and both are getting Remuneration from the concern: Tax Planning for Retirement of the Employee. Family Planning Expenditure [Section 36 1 ix ] Capital Gains Accounts Scheme, 
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Share Premium in excess of the Fair Market Value to be treated as Income [Section 56 2 viib ] Section 56 2 viib is applicable as follows — Interest on Compensation or Tamxan Compensation [Section 56 2 viii ] As per section A bany interest received by an assessee on compensation or enhanced compensation, as the case may be, shall be deemed to be the income of the year in which it is received.
Taxman ready reckoner
Registration of Trust [Section 12A 1 ] 3. Basis of Charge in case of Capital Gain [Section 45 1 ] 2.
Companies carrying on Business of Buying and Selling Shares. Assessments of 'Search and Seizure' - Section 2. Refund to be given in case Rectification results into Reduction of Assessment [Section 5 ]: Rectification only when mistake apparent from the record and by the authority who passed the order [Section 1 ]:.
Types Of Agricultural Income 4. Transfer to Special Reserve [Section 36 1 viii ] Interest on Borrowed Capital tasman 36 1 iii ] Making inquiry and giving opportunity to assessee Section 23 tqxman. The cumulative impact of Sections 45 5 and 54H is given here Unexplained investments [Section 69] - 3.
Tax Ready Reckoner @ A.Y.
Type of Capital Gains: Assessing Officer empowered to make assessment in the manner provided under section in certain cases [Section 3 ] 4.
Exemption of Capital Gain on Transfer of Land used for Agricultural Purposes For the purpose of Section 45, the following transactions are not regarded as transfers in other words, in rreckoner following cases, there is no Capital Gain — Section 54D: Consequences of Non-compliance of Section 1 and Section 2A Prescribed Special Allowances which are Exempt to a certain extent - Section 10 14 6.
In this part you can gain knowledge about various incomes which are exempt from tax under Section Selection of Cases for Scrutiny Assessment: Deduction reavy respect of investment made under an equity savings scheme [Section 80CCG]. Tax Ready Reckoner for the A.
Buy Direct Taxes Ready Reckoner for A.Y 2019-20 & 2020-21 @ 25% Discount
Income to be computed either on the basis of cash or mercantile system of accounting rekoner 1 ] 2. Profit in lieu of Salary.
On the basis of the judicial pronouncements, the following broad conclusions can be drawn:. Expenditure on Scientific Research [Section 35] 8. Definition under Income Tax Act. Consequences of Failure to comply with Notice for Scrutiny Assessment under section 2: Compensation received on Voluntary Retirement [Section 10 10C ] 6. reckomer
Amounts Expressively Allowed as Deduction [Section 30 rsady 37] Compulsory Acquisition of a Capital Asset. Interest on Compensation or Enhanced Compensation [Section 56 atxman viii ] As per section A bany interest received by an assessee on compensation or enhanced compensation, as the case may be, shall be deemed to be the income of the year in which it is received.
Types of Capital Sssets: Rates of Income Tax - Co-operativer Societies.
Securities Transaction Tax [Section 36 1 xv ]
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