This easy-to-read text covers the entire gamut of direct and indirect taxes. The first eight chapters deal with direct taxes and generation of income from different sources. The last five chapters focus on different forms of indirect taxes. This text lucidly explains the acts, rules, sections, laws of direct and indirect taxes with a view to integrating the relevance of these laws with tax planning. The text fosters a clear understanding of the principles relating to computation of taxable income under each head of income. It covers different types of excise duties, methods of valuation for customs, types of transactions under the Central Sales Tax Act, variants of VAT and different methods of computation of VAT and service tax for management and professional services. A number of solved Illustrations at the end of each chapter are provided for easy comprehension of the subject. These along with chapter-end questions consisting of short answer questions, long answer questions and exercises, enhance its value as a text. This text is intended for the undergraduate students of management, commerce and law (BBA, BCom and BL/LLB). Students pursuing professional courses such as CA, BCS (Bachelor of Corporate Secretaryship) and the aspirants of Civil Services Examinations will also find the text immensely useful.or certification services required to be rendered in terms of various statutes and/ or under any specific notification issued by government or ... However, as discussed supra, the exemption notification lists out the categories of services which are liable to service tax. ... to the special accounting as provided in Section 205A of the Companies Act. 0 Certification of documents under Import and Export Policy.
|Title||:||TAXATION LAW AND PRACTICE|
|Author||:||V. BALACHANDRAN, S. THOTHADRI|
|Publisher||:||PHI Learning Pvt. Ltd. - 2012-09-19|