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Taxation of Deposits of Demonetized 500/- and 1000/- Notes

Taxation of Deposits of Demonetized 500/- and 1000/- Notes
 - Mahavir Law House(MLH)
Taxation of Deposits of Demonetized 500/- and 1000..

[Available]

₹350
Author(s)
-
ISBN
9789386189998
Edition
2nd Edition 2017
Pages | Format
240 | Paperback
Approx. Product Size
0.27

Note : The book"Taxation of Deposits of Demonetized 500/- and 1000/- Notes" consists of 20 chapters.This book also incorporates: # Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules 2016 # Pradhan Mantri Garib Kalyan Deposit Scheme 2016

Description

  • Pradhan Mantri Garib Kalyan Yojana (PMGKY)
  • Who can make declaration under the scheme
  • Who cannot make declaration under PMGKY
  • Which income can be declared under PMGKY?
  • For which assessment years can a declaration be made
  • What is the effect of notice u/s 142/143(2)/148/153A/153C on eligibility to declare?
  • Effect of search/requisition/survey u/s 132/132A/133
  • What is the quantum of tax, interest, penalty, surcharge and deposit that has to be paid on undisclosed income declared?
  • What is the procedure for making declaration and payment of tax, surcharge & penalty under the Scheme
  • Immunities available to the declarant
  • Effect of declaration on completed assessments
  • Consequences of non-declaration under the Scheme

Scheme of Taxation @77.25%

  • Voluntary disclosure of ’undisclosed income’ in Income-tax Return : An On Tap Voluntary Disclosure Scheme

Search & Seizure cases

  • Taxation @ 107.25% to 137.25% in Search and Seizure Cases
Chapter No Chapter name
Chapter: 1 Backdrop
Chapter: 2 Taxation & Investment Regime For Pradhan Mantri Garib Kalyan Yojana, 2016 (Pmgky)
Chapter: 3 Who Can Make A Declaration Under The Taxation & Investment Regime For Pradhan Mantri Garib Kalyan Yojana, 2016 (Pmgky)
Chapter: 4 Who Cannot Make A Declaration Under Pmgky
Chapter: 5 Which Income Can Be Declared Under Pmgky ?
Chapter: 6 For Which Assessment Years Can A Declaration Be Made (Pmgky)
Chapter: 7 What is the effect of notice u/s 142/143(2)/148/153a/153c on eligibility to declare (pmgky)?
Chapter: 8 Effect Of Search/Requisition/Survey U/S 132/132a/133 (Pmgky)
Chapter: 9 What Is The Quantum Of Tax, Interest, Penalty & Surcharge That Has To Be Paid On Undisclosed Income Declared (Pmgky)
Chapter: 10 What Is The Procedure For Making Declaration And Payment Of Tax, Surcharge & Penalty Under The Scheme (Pmgky
Chapter: 11 Immunities Available To The Declarant (Pmgky)
Chapter: 12 Disclosure Of Income By Different Assessable Entities (Pmgky)
Chapter: 13 Effect Of Declaration On Completed Assessments (Pmgky)
Chapter: 14 Consequences Of Non-Filing Of Declaration Under Pmgky
Chapter: 15 Voluntary Disclosure Of ‘Undisclosed Income’ In Income-Tax Return [An On Tap Voluntary Disclosure Scheme]
Chapter: 16 Search And Seizure
Chapter: 17 Reporting By Banks Of Cash Deposits To Income-Tax Department
Chapter: 18 Will any huge cash deposit during the demonetization period be automatically deemed as undisclosed income even if declared under income declaration scheme, 2016?
Chapter: 19 Will Any Huge Cash Deposit During The Demonetization Period Be Automatically Deemed As Undisclosed Income If Not Declared Under IDS, 2016?
Chapter: 20 Prohibition Of Benami Property Transactions Act, 1988
Chapter: 21 Demonetized Notes Deposits By Political Parties In Banks
Appendix: 1 Taxation Laws (Second Amendment) Act, 2016
Appendix: 2 Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules, 2016
Appendix: 3 Pradhan Mantri Garib Kalyan Deposit Scheme, 2016
Appendix: 4 Notifications Issued Under Pradhan Mantri Garib Kalyan Yojana, 2016
Appendix: 5 Relevant Provisions Of Income-Tax Act, 1961
Appendix: 6 Relevant Provisions Of Finance Act, 2016
Appendix: 7 Relevant Provisions Of Income-Tax Rules
Appendix: 8 Notifications Governing Demonetization

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