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Combo Offer – Handbook on TAX DEDUCTION AT SOURCE , A Practical Approach to TAXATION AND ACCOUNTING OF CHARITABLE TRUSTS, NGOs & NPOs and E-COMMERCE OPERATORS (Law, Policy & Procedures)

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ISBN: 9789393749574 , 978-93-94163-04-1 , 978-93-90854-69-1

Publisher: Bharat Law House Pvt. Ltd.

Language: English

Vendor: Bharat Law House Pvt. Ltd.

About Handbook on TAX DEDUCTION AT SOURCE

TDS Rates for FY 2021-22

TDS Rates for FY 2022-23

Tax Calendar for Financial Year 2022-2023

Chapter 1      Collection and Recovery of Tax — Introduction

Chapter 2      Section 192 — TDS on Salary

Chapter 3      Section 192A — Payment of accumulated balance to employees

Chapter 4      Section 193 — TDS from Interest on Securities

Chapter 5      Section 194 — TDS from Dividends

Chapter 6      Section 194A — TDS from Interest other than Interest on Securities

Chapter 7      Section 194B — TDS from Winnings from Lottery or Crossword Puzzle

Chapter 8      Section 194BB — TDS from Winnings from Horse Races

Chapter 9      Section 194C — TDS from Payments to Contractors

Chapter 10    Section 194D — TDS on Insurance Commission

Chapter 11    Section 194DA — TDS from Payment in Respect of Life Insurance Policy

Chapter 12    Section 194E — TDS from payments to Non-resident Sportsmen or Sports Associations

Chapter 13    Section 194EE — TDS from Payments in Respect of Deposits under National Savings Scheme, etc.

Chapter 14    Section 194F — TDS from Payment on account of repurchase of units by Mutual Fund or Unit Trust of India

Chapter 15    Section 194G — TDS on Commission etc., on sale of lottery tickets

Chapter 16    Section 194H — TDS on Commission and Brokerage

Chapter 17    Section 194-I — TDS from Rent

Chapter 18    Section 194-IA — TDS on Payment on Transfer of certain Immovable Property (other than agricultural land)

Chapter 19    Section 194-IB — TDS on Payment of rent by Certain Individuals or Hindu Undivided Family

Chapter 20    Section 194-IC — TDS on Payment under Specified Agreement

Chapter 21    Section 194J — TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee

Chapter 22    Section 194K — TDS on Income in respect of Units

Chapter 23    Section 194LA — TDS on Payment of Compensation on Acquisition of certain Immovable Property (other than agricultural land)

Chapter 24    Section 194LB — TDS from income by way of interest from Infrastructure Debt Fund

Chapter 25    Section 194LBA — TDS on Income from Units of Business Trusts

Chapter 26    Section 194LBB — TDS from Income in respect of Units of Investment Fund

Chapter 27    Section 194LBC — TDS from Income in respect of investment in Securitization Trust

Chapter 28    Section 194LC — TDS on Income by way of Interest from Indian Company or the Business Trusts

Chapter 29    Section 194LD — TDS from income by way of interest on certain bonds and Government Securities

Chapter 30    Section 194M — Payment of certain sums by certain Individuals or Hindu Undivided Family

Chapter 31    Section 194N — Payment of Certain Amounts in Cash (Substituted w.e.f. 01-07-2020)

Chapter 32    Section 194-O — Payment of Certain Sums by E-Commerce Operator to E-Commerce Participant (applicable w.e.f. 01-10-2020)

Chapter 33    Section 194P — TDS in the case of Specified Senior Citizen (applicable w.e.f. 01.07.2021)

Chapter 34    Section 194Q — TDS on payment of certain sum for purchase of goods (applicable w.e.f. 01.07.2021)

Chapter 35    Section 194R — TDS on Benefit of Perquisite in respect of Business or Profession (w.e.f. 01.07.2022)

Chapter 36    Section 194S — TDS on Transfer of Virtual Digital Asset

Chapter 37    Section 195 — Other Sums

Chapter 38    Section 195A — Income payable Net of Tax

Chapter 39    Section 196 — TDS from Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations

Chapter 40    Section 196A — TDS from Income in respect of Units of Non-Residents

Chapter 41    Section 196B —TDS on Income from Units

Chapter 42    Section 196C — TDS from Income from foreign currency bonds or shares of Indian Company

Chapter 43    Section 196D — TDS from Income of Foreign Institutional Investors from Securities

Chapter 44    Miscellaneous Provisions of TDS

Chapter 45    Section 206AB — Special Provisions for deduction of tax at source for non-filers of Income Tax Return (applicable w.e.f. 01.07.2021)

Chapter 46    Section 206C — Tax Collection at Source

Chapter 47    Section 206CCA — Special Provisions for collection of tax at source for non-filers of Income Tax Return (applicable w.e.f 01.07.2021)

Chapter 48    Certificate, Statement and Return of Tax Deducted/Collected at Source

Chapter 49    Consequences of Failure to Deduct or Pay

About A Practical Approach to TAXATION AND ACCOUNTING OF CHARITABLE TRUSTS, NGOs & NPOs

Division I

Role of NGOs & NPOs

Chapter 1       Significant Role of NGOs and NPOs in India

Division II

Transfer of Income without Transfer of Assets

Chapter 2       Applicability of Sections 60 to 63 — Transfer of Income without Transfer of Assets

Division III

Charity and Charitable Purpose

Chapter 3       Charity

Chapter 4       Charitable Purpose

Chapter 5       Relief of the Poor

Chapter 6       Education and Medical Relief

Chapter 7       Advancement of any other General Public Utility

Chapter 8       Proviso to Section 2(15) — Restriction on Trade, Business, Commerce

Division IV

Formation and Management

Chapter 9       Basics on Formation of Trust or Society or Section 8 Company

Chapter 10     Formation of a Trust

Chapter 11     Formation of a Society

Chapter 12     Formation of Section 8 Companies

Division V

Registration and Procedure for Registration

Chapter 13     Conditions for Applicability of Sections 11 and 12

Chapter 14     Registration of Trusts under section 12A

Chapter 15     Procedure for Registration of Trust or Institution under section 12AA

Division VI

Breach of Trust and Rectification of Trust Deed

Chapter 16     Breach of Trust

Chapter 17     Rectification or Amendment of Trust Deed

Division VII

Income and Application of Income

Chapter 18     Limbs of section 11

Chapter 19     Trust Property

Chapter 20     Legal Obligation — Trust includes Legal Obligation

Chapter 21     Income of Charitable or Religious Trusts or Institutions

Chapter 22     Application of Income

Chapter 23     Prescribed Mode of Investment [Section 11(5)]

Chapter 24     Accumulation of Income

Chapter 25     Filing of Form 9A and Form 10

Chapter 26     Depreciation

Chapter 27     Consequences of Failure under section 11(1B), 11(3) and 11(3A)

Division VIII

Forfeiture of Exemptions

Chapter 28     Overview of Forfeiture of Exemption

Chapter 29     Person Specified under section 13(3)

Chapter 30     Forfeiture of Exemption-I

Chapter 31     Forfeiture of Exemptions-II, Failure to Invest in a Mode Specified

Chapter 32     Forfeiture of Exemption-III, Income or Property of the Trust Applied for Specified Persons

Chapter 33     Deemed Restricted User [Section 13(2)(a) – 13(2)(h)]

Division IX

Voluntary Contributions (Donations)

Chapter 34     Voluntary Donations

Chapter 35     Voluntary Contributions (Donations) — Corpus Donations

Chapter 36     Voluntary Contribution — Anonymous Donation

Division X

Business held in trust

Chapter 37     Business Held under Trust — Section 11(4)

Chapter 38     Exemption of Business Income under section 11(4A)

Division XI

Donor’s Benefit

Chapter 39     Section 80G: Donations

Chapter 40     Donations for Eligible Projects or Schemes

Chapter 41     Inter-Charity Donations

Chapter 42     Identity of Donor

Division XII

Capital Gains for Charitable Trusts or Institutions

Chapter 43     Capital Gains of Charitable or Religious Trusts or Institutions

Chapter 44     Case Studies in Computation of Capital Gains

Division XIII

Method of Accounting, Audit of Accounts of Charitable Trust, Assessment of Charitable Trusts or Institutions

Chapter 45     Basis of Accounting and Accounting Aspects

Chapter 46     Accounting Standards Applicable to NPOs, NGOs, Charitable Trusts or Institutions

Chapter 47     Audit of Accounts of Charitable Trusts or Institutions

Chapter 48     Permanent Account Number

Chapter 49     Tax Deduction Account Number

Chapter 50     Filing Return of Income

Chapter 51     Assessment of Charitable Trusts or Institutions

Chapter 52     Principle of Mutuality

Chapter 53     Assessment of AOP/BOI

Division XIV

Taxation

Chapter 54     Taxation of Charitable or Religious Trusts or Institutions

Chapter 55     Accreted Income-tax on Charitable Trust or Institution when it Ceases to Exist

Chapter 56     Surplus is a Bar to Claim Exemption for Charitable or Religious Trust or Institution under Income Tax Act, 1961?

Chapter 57     Capitation Fees

Chapter 58     How to Compute Income of Charitable or Religious Trusts or Institutions

Chapter 59     Set Off and Carry Forward of Losses

Chapter 60     Wealth Tax Act, 1957, Relating to Charitable Trusts or Institutions

Division XV

Income Excluded

Chapter 61     Income of University or Other Educational Institutions under section 10(23C)

Chapter 62     Income of Hospital or other Institutions under section 10(23C)

Chapter 63     Requirements as per Provisos to Section 10(23C) — Applicable to Educational and Medical Institutions

Chapter 64     Excluded Income and Agricultural Income

Chapter 65     Project Grants, Grants-in-Aid — Accounting and Disclosures

Division XVI

Corporate Governance

Chapter 66     Corporate Governance

Chapter 67     Meetings and Resolutions

Division XVII

FCRA, International Activity, Liaison and Branch Office

Chapter 68     Foreign Trust and Activities in India

Chapter 69     Foreign Trust and International Activity

Chapter 70     Liaison and Branch Office of Foreign Trust or Institution – Activities in India

Division XVIII

Important Circulars, Acts

Chapter 71     Important CBDT Circulars

Chapter 72     Prevention of Money Laundering Act, 2002 (PMLA)

Division XIX

Specimen of Deeds

Chapter 73     Specimen of Trust Deed

Chapter 74     Specimen of Memorandum and Bye-Laws of Society

Chapter 75     Specimen of Memorandum and Articles of Association of Section 8 Company

Division XX

Goods & Services Tax and Corporate Social Responsibility

Chapter 76     Goods & Services Tax Applicability to Charitable Trusts or Institutions

Chapter 77     Corporate Social Responsibility

About E-COMMERCE OPERATORS (Law, Policy & Procedures)

Chapter 1       Introduction to E-Commerce

Chapter 2       Types of E-Commerce

Chapter 3       Models of E-Commerce

Chapter 4       Functions of E-Commerce Operators

Chapter 5       Applicable Laws on E-Commerce Operators

Chapter 6       GST on E-Commerce Operators

Chapter 7       Income-tax on E-Commerce Operators

Chapter 8       E-Commerce Operators – Customs Law

Chapter 9       E-Commerce Operators — Foreign Direct Investment Policy

Chapter 10     E-Commerce Operators — Law of Payment and Settlement

Chapter 11     E-Commerce Operators — Law of Metrology

Chapter 12     E-Commerce Operators – Law of Consumer Protection

Chapter 13     E-Commerce Operators – Law of e-Contracts

Chapter 14     E-Commerce Operators – Cyber Law

Chapter 15     E-Commerce Operators – Law of Intellectual Property

Chapter 16     National E-Commerce Policy

Appendix 1    The Information Technology Act, 2000

Appendix 2    Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021

Appendix 3    Consumer Protection (E-Commerce) Rules, 2020

Appendix 4    Some Important Judicial Pronouncements with Respect to E-Commerce Operators

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