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Direct Taxes Code Bill 2010
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Download or read book Direct Taxes Code Bill 2010 written by and published by . This book was released on 2010-09-01 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt: Highlights of Direct Taxes Code Bill, 2010 Tax Rates Other Tax Rates TDS Rates TDS Tables Tax Tables A Comparative Table Showing Existing Sections of Income-Tax Act, 1961 and Proposed Corresponding Provisions of Direct Taxes Code , 2010 Arrangement of Clauses of Direct Taxes Code, 2010 Text of Direct Taxes Code, 2010
Book Synopsis International Dimensions of the Direct Taxes Code Bill, 2010 ; Comments and Recommendations by :
Download or read book International Dimensions of the Direct Taxes Code Bill, 2010 ; Comments and Recommendations written by and published by . This book was released on 2011 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Direct Taxes Code With Revised Discussion Paper by :
Download or read book Direct Taxes Code With Revised Discussion Paper written by and published by . This book was released on 2010-09-01 with total page 514 pages. Available in PDF, EPUB and Kindle. Book excerpt: A COMPARATIVE STUDY OF INCOME-TAX ACT 1961 & DIRECT TAXES CODE * REVISED DISCUSSION PAPER ON DIRECT TAXES CODE ISSUED ON 15-6-2010 * DIVISION ONE : o DISCUSSION PAPER ON DIRECT TAXES CODE, 2009 * DIVISION TWO : o DIRECT TAXES CODE BILL, 2009
Book Synopsis The problem with Tax-Planning - Avoidance or Evasion by : Sankhanath Bandyopadhyay
Download or read book The problem with Tax-Planning - Avoidance or Evasion written by Sankhanath Bandyopadhyay and published by GRIN Verlag. This book was released on 2012-12-12 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scientific Essay from the year 2012 in the subject Law - Tax / Fiscal Law, grade: _, Jawaharlal Nehru University (Centre for Budget and Governance Accountability), course: Economics(Public Finance & Taxation), language: English, abstract: The recent verdict by Supreme Court on Vodafone case generates fresh debates on whether India needs to review her existing legal provisions particularly with respect to offshore tax laws. In this context, formal treatment and clear demarcations between tax evasion, tax avoidance and tax planning practices are imperative. The Standing Committee on Finance in its 49th Report on Direct Taxes Code bill, 2010(submitted to Parliament on 9th march, 2012) recommended Controlled Foreign Corporations (CFC) rules, Advance Pricing Agreement (APA) along with General Anti Avoidance Rule(GAAR) provision to replace the Income Tax Act, 1961 as per the International Taxation Standard and also in line with the recent Chinese Corporate Income Tax (CIT) Law introduced in 2008 to deal with offshore transactions via holding companies. Whereas introduction of GAAR is essential given the limited applications of a specific or targeted anti avoidance rule, the Committee also acknowledges the need for an appropriate Dispute Resolution Panel (DRP) as GAAR might result in a disproportionate discretionary power for the Income tax authority. The appropriate application of GAAR provision assumes a crucial role, in particular with countries lacking any Limitations of Benefit (LOB) clause (e.g. Mauritius) with India. Before entering into litigation, it might be beneficial to settle tax disputes through a bilateral negotiation in the form of Mutual Agreement Procedure (MAP), where tax authorities of the respective countries negotiate to settle disputes in a cordial manner.
Book Synopsis United States Code by : United States
Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1506 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
Book Synopsis Tax, Law and Development by : Yariv Brauner
Download or read book Tax, Law and Development written by Yariv Brauner and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 411 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.' – Michael J. Wasylenko, Syracuse University, US Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax, law and development. Contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws affect and are affected by human economic development. Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development. Professors, students, and researchers with an interest in tax, law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature.
Book Synopsis Owning Land, Being Women by : Amrita Mondal
Download or read book Owning Land, Being Women written by Amrita Mondal and published by Walter de Gruyter GmbH & Co KG. This book was released on 2021-04-06 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Owning Land, Being Women enquires into the processes that establish inheritance as a unique form of property relation in law and society. It focuses on India, examining the legislative processes that led to the 2005 amendment of the Hindu Succession Act 1956, along with several interconnected welfare policies. Scholars have understood these Acts as a response to growing concerns about women’s property rights in developing countries. In re-reading these Acts and exploring the wider nexus of Indian society in which the legislation was drafted, this study considers how questions of family structure and property rights contribute to the creation of legal subjects and demonstrates the significance of the politico-economic context of rights formulation. On the basis of an ethnography of a village in West Bengal, this book brings the moral axis of inheritance into sharp focus, elucidating the interwoven dynamics of bequest, distribution of family wealth and reciprocity of care work that are integral to the logic of inheritance. It explains why inheritance rights based on the notion of individual property rights are inadequate to account for practices of inheritance. Mondal shows that inheritance includes normative structures of affective attachment and expectations, i.e., evaluatively-charged imaginaries of the future that coordinate present practices. These insights pose questions of the dominant resource-based conceptualisation of inherited property in the debate on women’s empowerment. In doing so, this work opens up a line of investigation that brings feminist rights discourse into conversation with ethics, enriching the liberal theory of gender justice.
Book Synopsis Income Tax Assessment of Non-Resident Oil and Natural Gas Exploration Companies by : Tarun Jain
Download or read book Income Tax Assessment of Non-Resident Oil and Natural Gas Exploration Companies written by Tarun Jain and published by . This book was released on 2013 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: The demand for oil and natural gas in the country is directly proportional to the growing population and changing consumption trends. The case for India is no different. Even though the emphasis is on shifting to consumption of non-conventional sources of energy, oil and natural gas continue to meet the bulk of the demand. In this background the Government of India has continued to adopt a policy of incentivizing the activities of prospecting and exploration of oil and natural gas. Special provisions have also been enacted for Non-Resident entities which are engaged in providing services or equipment to those entitles engaged in activities of prospecting and exploration of oil and natural gas. This note examines the provisions under the income tax law of Indian in as much as it governs the Non-Resident entities which are engaged in provision of such services or equipment. An attempt has been made to traverse the legal position on a historic basis so as to examine the impact and muddling of clarity in wake of recent amendment to the legal provisions and the ensuing judicial interpretation thereon. Upon an appraisal of the legislative history and wavering judicial interpretation, it is concluded that the Non-Residents engaged in provision of services or equipment to the entitles engaged in activities of prospecting and exploration of oil and natural gas have been subjected to tremulous times as far as their assessment for income tax purpose is concerned. Even though the much awaited Direct Taxes Code Bill, 2010 seemingly puts to rest few of the controversies by a simpler provision, the disputes will continue to arise in the context of the existing income tax legislation for the a variety of reasons.
Book Synopsis The Pearson General Knowledge Manual 2010 (New Edition) by : Thorpe
Download or read book The Pearson General Knowledge Manual 2010 (New Edition) written by Thorpe and published by Pearson Education India. This book was released on 2010 with total page 810 pages. Available in PDF, EPUB and Kindle. Book excerpt: An Updated and Revised Edition of the Most Popular General Knowledge Manual
Author :American Bar Association. House of Delegates Publisher :American Bar Association ISBN 13 :9781590318737 Total Pages :216 pages Book Rating :4.3/5 (187 download)
Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Book Synopsis Mutual Funds: The Money Multiplier by : Lalitha Thamaraipandy
Download or read book Mutual Funds: The Money Multiplier written by Lalitha Thamaraipandy and published by Notion Press. This book was released on 2017-05-15 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can you build wealth with the most elusive combination – COMMON SENSE and KNOWLEDGE? Mutual Funds: The Money Multiplier answers this question and takes you on a journey into the world of mutual funds. In a language that is both eloquent and understandable, this book cracks the code on building wealth the mutual fund way. A matrix (3×3) approach has been adopted, with the book having been divided into nine sections. All the topics have been analysed threadbare against the backdrop of investment planning, so as to offer a holistic view of wealth creation for you. With Mutual Funds: The Money Multiplier as your guide, you will discover how to make investing a winner’s game. With in-depth insights and practical advice, this book provides a timeless blueprint for effective and low-stress investing for the layman. This book can be a resource for generations to come.
Download or read book Farmer's Tax Guide written by and published by . This book was released on 1998 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxmann's Interpretation of Taxing Statutes – Treatise to Understand Legislative Intent & Interpretation Strategies – Covering Rules (Literal | Golden | Mischief) & Approaches (Plain | Purposive) by : Dr. K.N. Chaturvedi
Download or read book Taxmann's Interpretation of Taxing Statutes – Treatise to Understand Legislative Intent & Interpretation Strategies – Covering Rules (Literal | Golden | Mischief) & Approaches (Plain | Purposive) written by Dr. K.N. Chaturvedi and published by Taxmann Publications Private Limited. This book was released on 2024-04-02 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book enables the reader to understand the complex world of statutory interpretation, especially in the context of taxation laws. This book analyses the intricate relationship between legislation and its interpretation by the judiciary, underscoring the critical role that statutory law plays in contemporary society. It highlights the challenges judges face in deciphering the often opaque language used in statutes. The book stresses the importance of understanding legislative intent and the various approaches to interpretation, such as the literal rule, golden rule, and mischief rule, while also introducing the reader to more modern methodologies like the plain meaning approach and purposive approach. This book is tailored for a broad audience, including tax practitioners, lawyers, judges, academicians, and policymakers. Its comprehensive coverage of both foundational principles and contemporary developments in tax law interpretation makes it an invaluable resource for those engaged in the legal, academic, and practical aspects of taxation. The Present Publication is the 2nd Edition, authored by Dr. K.N. Chaturvedi, with the following noteworthy features: • [Highlights of the 2nd Edition] are as follows: o [Updates] Discusses the developments in tax policy and interpretation since 2008, including the implementation of the GST regime in India and global tax law alignments like GAAR and MLI o [Judicial Decisions] Discusses recent Supreme Court decisions on key aspects of the Income-tax Act, 1961, and analyses the judicial stance on tax exemptions and deductions o [New Content] Introduces chapters on Tax exemptions and DTAA, updates on customs tariff classifications, and discussions on the simplification and rationalization of direct taxes o [Legislative Changes] Notes the enactment of the Provisional Collection of Taxes Act, 2023, which updates the 1931 Act, reflecting ongoing legislative evolution • [Judicial Scrutiny and the Art of Drafting] It presents examples from judicial pronouncements that critique legislative drafting, illustrating this with case laws, and discusses the resulting judicial efforts to interpret ambiguous statutes • [Legislative Language and Public Understanding] The debate on whether laws should be written in plain English is addressed, with opinions suggesting that simplifying legal language may not necessarily benefit the general public due to the complexities of legal interpretation and context • [Evolving Principles of Judicial Interpretation] The book notes a shift from traditional rules of statutory interpretation (literal, golden, and mischief rules) towards more nuanced approaches like plain meaning, contextual, and purposive interpretations, reflecting a broader and more flexible understanding of legislative texts • [Comparative Analysis of Statutory Interpretation] This book discusses interpretation practices across common law countries (the United Kingdom, Canada, Australia, the United States, and India), highlighting differences and commonalities in approaches • [Structural Overview of Tax Law] Early chapters provide an in-depth look at India's tax system, the constitutional framework of taxation, the legislative process for tax statutes, and the structural anatomy of an Act, laying a foundation for understanding statutory interpretation in the context of taxation The detailed contents of the book are as follows: • Tax System in India o The book begins with an exploration of the principles of rule of law and governance as they relate to taxation o It discusses the complexities of statutory interpretation, specifically within the realm of taxation laws o An in-depth look at the various tax systems in India, including service tax, income tax, and other significant taxes o Attention is given to state taxes and the introduction of new tax laws, illustrating the evolving nature of tax legislation • Constitutional Provisions Relating to Taxation o Delivers a foundational understanding of what constitutes a tax and the necessity of legal authority for its levy and collection o Examines constitutional remedies in tax matters and differentiates between tax, fee, and cess o Details the distribution of legislative powers between Parliament and State Legislature, including competence to tax and specific taxes like income tax, sales tax, and excise duty on liquor o Addresses the interpretation of legislative entries, the concept of pith and substance, and the limits of taxing power, including instances where statutes have been held constitutional or unconstitutional • Various Stages of Law-Making and Their Relevance as an Aid to Interpretation o Offers insight into the law-making process, the relationship between policy and drafting, and the introduction and types of bills o Discusses the significance of presidential recommendations, accompanying documents for taxation bills, and various memorandums and notes that provide clarity to legislative intent o Explores how statutory interpretation is influenced by law commission reports, taxation committees, parliamentary committees, and speeches by legislators • Structure of a Taxing Statute o Provides a comprehensive guide to drafting taxing statutes, including the importance of the title, preamble, and definition clauses o Explains the roles of legal fiction, headings, marginal notes, explanations, provisos, schedules, and the power to remove difficulties in tax legislation • Tax Interpretation of Exemption Provisions o Discusses the preliminary aspects, constitutional provisions, and complexity of tax exemption provisions o Emphasizes procedural safeguards, judicial review, flexibility in designing exemption provisions, and interpretation of these provisions o Covers tax incentives and the concept of legitimate expectation in tax law • DTAA and International Taxation o Introduces Double Taxation Avoidance Agreements (DTAA) and their role in international taxation, including Supreme Court rulings on the matter o Details the new scheme of international taxation, amendments to the Income-tax Act, and specific sections pertinent to international agreements o Explores the interpretation of DTAA and the Multilateral Instrument (MLI), as well as significant judgments related to international tax law • Different Approaches to Interpretation o Expounds on the basic principles of statutory interpretation and compares the approaches taken by various jurisdictions, including the United Kingdom, Australia, Canada, and India • Tax Evasion, Tax Avoidance, and Tax Mitigation o Addresses the distinctions between tax evasion, tax avoidance, and tax mitigation o Details the statutory framework on tax avoidance, including General Anti-Avoidance Rules (GAAR) and transfer pricing provisions • Aids to Interpretation o Discusses general, internal, and external aids to the interpretation of tax statutes o Outlines general presumptions relevant to the interpretation of tax laws, including presumptions about constitutionality, retrospective effect, exemption provisions, and implied repeal o Includes a discussion on the use of Latin maxims and the significance of popular, ordinary, and technical meanings in statutory interpretation • Simplification and Rationalisation of Direct Taxes o Covers efforts towards simplifying and rationalizing direct taxes, including the roles of various committees, commissions, and reports from the Comptroller and Auditor General (CAG) and Public Accounts Committee (PAC) o Reviews the Direct Tax Code Bill 2010 and outlines key concepts for the future of tax law simplification
Book Synopsis The Pearson Current Event Digest 2011-2012 by :
Download or read book The Pearson Current Event Digest 2011-2012 written by and published by Pearson Education India. This book was released on with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Permanent Establishments by : Ekkehart Reimer
Download or read book Permanent Establishments written by Ekkehart Reimer and published by Kluwer Law International B.V.. This book was released on 2018-06-07 with total page 850 pages. Available in PDF, EPUB and Kindle. Book excerpt: Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdiction in all cases of enterprises operating in more than one country. The issue of whether there is a PE, and how much profit should be allocated to it, is an increasingly important factor in tax planning, tax accounting, tax compliance, and related tax risk management. Groundbreaking developments have reshaped the face of the classical PE concept during the year 2017. Following action item no. 7 of the Anti-BEPS efforts of G20 and OECD, the OECD has presented the Multilateral Instrument (MLI) on Base Erosion and Profit Shifting in June 2017. Based on the MLI as well as earlier drafts, Article 5 of the OECD Model Tax Convention and the Official Commentary have been amended in November 2017. Similarly, Article 7 of the OECD Model Tax Convention on the allocation of income in PE situations is influenced by the October 2015 OECD BEPS proposals. This academically rigorous yet thoroughly practical work provides comprehensive guidance on a variety of complex PE issues. Its initial chapters analyse the latest OECD and EU developments in the context of Articles 5 and 7 of the OECD Model Tax Convention. 21 country chapters cover domestic PE issues as well as country-specific treaty developments from a practical perspective. Contributors: Fabrizio Acerbis, Maret Ansperi, Yumiko Arai, Ákos Burján, Anna Berglund, Peter Collins, Mike Cooper, David Cuellar, Veronika Daurer, Frank Feng, Mikhail Filinov, Sandra Fleurier, Jose Antonio Gonzalez, Herbert Greinecker, Søren Jesper Hansen, Lars Ellegård Holst, Mauricio Hurtado, Martin Jann, Renaud Jouffroy, David Lermer, Peter Lindblad, Iren Lipre, Jessica Ma, Anna Mallol, Dennis Matthijs, Hamish McElwee, Kunal Mehta, Osman Mollagee, Matthew Mui, Ramón Mullerat, Luis Felipe Muñoz, Stephen Nauheim, Francesco Nuzzolo, Yoshiyasu Okada, Marianne Orell, Oren Penn, Martin Poulsen, Lene Munk Rasmussen, Ekkehart Reimer, Daniel Rinke, Stefan Schmid, Mathias Schreiber, Vishal J. Shah, Smit Sheth, Tom Stuer, Maarten Temmerman, Eszter Turcsik, Hein Vermeulen, Huili Wang, Sonia Watson, Ciska Wisman, Raymond Wong & Alan Yam.
Book Synopsis Tax Withholding and Estimated Tax by :
Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1999 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxmann’s Law Relating to Search & Seizure – Comprehensive Commentary along with Case Laws on Search & Seizure, FAQs, Checklists, etc. [Finance Act 2023 Edition] by : Dr. Raj K. Agarwal
Download or read book Taxmann’s Law Relating to Search & Seizure – Comprehensive Commentary along with Case Laws on Search & Seizure, FAQs, Checklists, etc. [Finance Act 2023 Edition] written by Dr. Raj K. Agarwal and published by Taxmann Publications Private Limited. This book was released on 2023-04-22 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses and analyses various complicated and controversial legal issues surrounding Search and Seizure. It also aims to comprehend and address various practical aspects with the help of landmark judgements from various courts. This book will help practising tax consultants, taxpayers, academicians, and tax administrators. The Present Publication is the 9th Edition and has been amended by the Finance Act 2023. This book is authored by Dr Raj K. Agarwal & Dr Rakesh Gupta with the following noteworthy features: • [Solutions to Practical Issues] in the form of: o Frequently Asked Questions (FAQs) o Gist of Landmark Judgements of various courts o Significant Checklists on various issues relating to the handling of Search & assessment of search cases • [Balanced View on Controversial Issues via Landmark Judgements (updated till March 2023)] from the point of view of taxpayers & the department • [Discussion on amended Reassessment Provisions] along with a discussion on various issues that may arise in the future The contents of the book are as follows: • Search and Seizure – Nature of Provisions • Circumstances when Search can be Initiated • Authorisation of Search • Validity of Search – Writ Jurisdiction • Actual Conduct of Search Operations • Seizure of Books of Accounts, Documents and Assets • Restraint Order – Section 132(3) and Section 132(8A) • Recording of Statement – Section 132(4) • Presumption under Section 132(4A) & 292C • Sections 132(8)/132(10)/132(9)/132(9A) to 9(D) & 132B • Requisition under Section 132A • New Assessment or Reassessment Scheme of Search Cases as Introduced by the Finance Act, 2021 • Assessment of Search Cases under Section 153A/153C • Handing of Assessments in Search Cases • Attraction of Wealth Tax in Search Cases • Penalties and Prosecution in Search Cases • Application to Settlement Commission in Search Cases • Precautions before Facing Search Action
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