Home > Law > Taxmann's Taxation of Loans Gifts & Cash Credits ? Ready Referencer for Taxability Arising from Undisclosed Income, Gifts of Money/Gifts of Movable/Immovable Property | 10th Edition | 2021 [Paperback] Taxmann
Taxmann's Taxation of Loans Gifts & Cash Credits ? Ready Referencer for Taxability Arising from Undisclosed Income, Gifts of Money/Gifts of Movable/Immovable Property | 10th Edition | 2021 [Paperback] Taxmann

Taxmann's Taxation of Loans Gifts & Cash Credits ? Ready Referencer for Taxability Arising from Undisclosed Income, Gifts of Money/Gifts of Movable/Immovable Property | 10th Edition | 2021 [Paperback] Taxmann

          
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About the Book

Taxmann's Taxation of Loans, Gifts & Cash Credits provides a ready referenceralong-with FAQs on the taxability arising from the following:Undisclosed Income - Covering all aspects and complexity involved under Section 68 to Section 69DDonee-Based Taxation of Gifts of Money Received by any Person (Taxation of Gifts of Money) Taxation of Gifts of Immovable Property Received by any PersonTaxation of Gifts of Movable Property Received by any PersonThe Present Publication is the 10th Edition which incorporates all the changes made by the Finance Act, 2021. The detailed contents of the book are as follows:Undisclosed Income - Covering all aspects and complexity involved under Section 68 to Section 69DoScheme of Taxation of Undisclosed Income Covered by Sections 68 to 69DoVoluntary Disclosure of Undisclosed IncomeoDetection of Undisclosed Income by DepartmentoCash Credits under Section 68oShare Application Money/Share Capital/Share Premium in case of Closely-Held Companies - When Unexplained Cash CreditoShare Application Money/Share Capital/Share Premium in case of Widely-Held Companies - When Unexplained Cash CreditoWhether Capital Gains from Shares Taxation u/s 68oLoans and Deposits - Whether Unexplained Cash Credit? oDeposits from Tenants - Whether and When Unexplained Cash CreditsoCredits in Firm?s Books - When Unexplained Cash CreditsoSundry Creditors/Trade Creditors - When Unexplained Cash CreditsoUnexplained Investments under Section 69oUnexplained Investment in Lottery TicketsoAdditions u/s 69 on the Basis of Stock Statements Submitted to BanksoUnexplained Money, Bullion, etc. - Section 69AoAmount of Investments etc. not Fully Disclosed in Books - Section 69BoUnexplained Expenditure etc. - Section 69CoAmount Borrowed or Repaid on Hundi - Section 69DDonee-Based Taxation of Gifts of Money Received by any Person (Taxation of Gifts of Money) oDonee-Based Taxation of GiftsoTaxability of Gifts of Sums of Money ReceivedoReceipt of Sums of MoneyoSum of Money Received without ConsiderationoHow to Compute the Limit of Rs. 50,000oTax-Exempt Giftso?Any Person or Persons?Taxation of Gifts of Immovable Property Received by any PersonoImmovable Property - Scope of this TermoCondition of Taxability of Gifts Received of Immovable PropertiesoReceived without Consideration or for a Consideration Less Than Stamp Duty ValueoDate of Receipt of Immovable PropertyoValuation of the Immovable Property ReceivedoHow to Compute the Limit of Rs. 50,000 for Gifts of Immovable Property Received oComputation of Capital Gains on Transfer of Immovable Property Taxed as GiftTaxation of Gifts of Movable Property Received by any Persono?Property? (Other than Immovable Property) (i.e. Movable Property) oConditions for Taxability of Movable Property Received without Consideration or for Consideration Below Fair Market Value oMovable Property Received without Consideration/for Consideration less than Fair Market ValueoDate of Receipt of Shares and Securities, Jewellery, etc. oDetermination of Fair Market ValueoTaxation of Shares and Securities ReceivedoValuation of JewelleryoValuation of Artistic WorkoValuation of BullionoHow to Compute the Limit of Rs. 50,000 for Movable Property GiftsAlso Available: o[10th Edition | 2021] Taxmann's Taxation of Capital Gains | Complete analysis on each aspect of capital gains with the help of ?relevant? judicial pronouncements, Circulars & Notifications, illustrations, checklists of actions to claim deductionso [2021 Edition] Taxmann's Taxation of Cash Deposits & Deposits after Demonetisation | Understand the tax implications of cash deposited during routine course/demonetisation and get guidance on how to give responses to the notices of the departmento[2021 Edition] Taxmann's Law Relating to Search & Seizure with Assessment of Search Caseso[2020 Edition] Taxmann's Law Relating to Assessment in Search Cases | Complete guidance on journey of the assessment proceedings starting from the ?issue


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Product Details
  • ISBN-13: 9789390831661
  • Publisher: Taxmann
  • Binding: Paperback
  • Language: English
  • Width: 100 mm
  • ISBN-10: 9390831660
  • Publisher Date: 04 Apr 2021
  • Edition: 10th Edition | 2021
  • No of Pages: 440

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Taxmann's Taxation of Loans Gifts & Cash Credits ? Ready Referencer for Taxability Arising from Undisclosed Income, Gifts of Money/Gifts of Movable/Immovable Property | 10th Edition | 2021 [Paperback] Taxmann
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Taxmann's Taxation of Loans Gifts & Cash Credits ? Ready Referencer for Taxability Arising from Undisclosed Income, Gifts of Money/Gifts of Movable/Immovable Property | 10th Edition | 2021 [Paperback] Taxmann

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