Books Authors Publishers

Taxation of Cash Deposits & Deposits after Demonetisation

₹1795

Author(s)

D.C. Agrawal

Publisher

ISBN

9789390128464

Edition

2020

Pages | Format

592 | hardbound

Approx. Product Size

0.845

This book has been written with the following objectives:

Provides an idea about the tax consequences of demonetization
Provides an insight into various modes used by the taxpayers to explain their cash deposited in the bank
Explains the conditions under which various deeming provisions under Income Tax Act can be applied
Highlights the requirement of documentary evidence in support of explanation furnished by the assessee
Covers the circumstances under which enhancement, revision or reopening can be done
Highlight the circumstances under which penal provisions in relation to cash deposits can be invoked

Chapter No	Chapter name
Chapter 1	Introduction
Chapter 2	After effects of Demonetization
Chapter 3	Various Modes of Cash Deposits
Chapter 4	Cash Deposits and Bogus Sales & Purchases
Chapter 5	Cash Deposits and Section 68
Chapter 6	Cash Deposits and Section 69
Chapter 7	Cash Deposits and Section 69A
Chapter 8	Cash Withdrawal and Deposit
Chapter 9	Bank Passbook and Section 68
Chapter 10	Books and Books of Account
Chapter 11	Burden of Proof
Chapter 12	Legal Fiction under Section 68, 69 and 69A
Chapter 13	Concept of Telescoping and Peak Credit in relation to Cash Transaction
Chapter 14	Substantive – Protective assessments
Chapter 15	Cash Deposits and Presumptive Taxation
Chapter 16	Nature of amendment in Section 115BBE by Taxation Laws (Second Amendment) Act, 2016
Chapter 17	Related Issues
Chapter 18	Power of Enhancement
Chapter 19	SBN Deposits in Banks and Prohibition of Benami Property Transactions Act, 1988
Chapter 20	Cash Transactions and Penalties
Chapter 21	Reopening and Reassessment
Chapter 22	Revision under Section 263
Chapter 23	FAQs