TAILIEUCHUNG - Ebook Tax laws and practice: Part 1

(BQ) Part 1 book "Tax laws and practice" has contents: Introduction and important definitions, basis of charge, scope of total income and residential status, incomes which do not form part of total income, computation of total income under various heads, deductions from gross total income,. and other contents. | STUDY MATERIAL EXECUTIVE PROGRAMME TAX LAWS AND PRACTICE MODULE I PAPER 4 ICSI House, 22, Institutional Area, Lodi Road, New Delhi 110 003 tel 011-4534 1000, 4150 4444 email info@ fax +91-11-2462 6727 website i © THE INSTITUTE OF COMPANY SECRETARIES OF INDIA TIMING OF HEADQUARTERS Monday to Friday Office Timings – . to . Public Dealing Timings Without financial transactions – . to . With financial transactions – . to . Phones 41504444, 45341000 Fax 011-24626727 Website E-mail info@ Laser Typesetting by AArushi Graphics, Prashant Vihar, New Delhi, and Printed at M P Printers/5000/March 2014 ii EXECUTIVE PROGRAMME – TAX LAWS AND PRACTICE This study material has been published to aid the students in preparing for the Tax Laws and Practice paper of the CS Executive Programme. It is part of the educational kit and takes the students step by step through each phase of preparation stressing key concepts, pointers and procedures. Company Secretaryship being a professional course, the examination standards are set very high, with emphasis on knowledge of concepts, applications, procedures and case laws, for which sole reliance on the contents of this study material may not be enough. Besides, as per the Company Secretaries Regulations, 1982, students are expected to be conversant with the amendments to the laws made upto six months preceding the date of examination. The material may, therefore, be regarded as the basic material and must be read alongwith the original Bare Acts, Rules, Orders, Case Laws, Student Company Secretary bulletin published and supplied to the students by the Institute every month as well as recommended readings given with each study lesson. The subject of Tax Laws is inherently complicated and is subjected to constant refinement through new primary legislations, rules and regulations made thereunder and court decisions on specific legal .

• Luật học
• Tax laws and practice
• Important definitions
• Basis of charge
• Residential status
• Total income
• Deductions from gross total income
• Constitutional provisions
• Recovery of tax
• Procedure for assessment
• Penalties & offences
• Tax planning & tax manageme
• Basic concepts
• International taxation
• Advance ruling
• Process of democratization
• Linguistic rights in Nepal
• Linguistic diversity in Nepal
• Linguistic situation