Quantcast
  • Taxmann's Guide to Section 14A Disallowance

This is a brief booklet on the implications of the Section 14A of the Income Tax Act. It deals with the concept of Disallowance as to

  • When is it triggered and applicable ?
  • Procedure, Method, Treatment of Section 14A
  • Invocation of Rule 8D in case of tax-free dividend
  • Various cases of applicability of Section 14A like SLR, Capital Gains, Mutual Funds, Insurance Policy etc..
  • Reporting of Expenditure etc.
Contents:

  • Expenditure Is Actually Incurred By The Assessed
  • Expenditure Incurred Is In Relation To Tax-Free Income
  • Disallowance U/S 14A Triggered Only If Assessee Claims Deduction
  • Whether Disallowance U/S 14a Can Be Made In Respect Of Assessees Covered By Presumptive Tax Provisions Of Sections 44AD, 44ADA And 44AE?
  • Where Assessee Voluntarily Disallows Some Expenses As Incurred In Relation To Exempt Income
  • Where Assessee Claims That No Expenses Were Incurred In Relation To Exempt Income
  • Method to Be Adopted for Computing Disallowance by Ao If He Is Not Satisfied by Assessee's Claim
  • Applicability Of Section 14A To Long-Term Capital Gains From Equity Upto 1,00,000 Under New Regime
  • Invocation of Rule 8D In Case Of Tax-Free Divident
  • Applicability of Section 14A In Case Of Tax-Free Income From Firm/LLP
  • Applicability of Section 14A In Case Of Tax-Free Income To Shareholder On Account Of Buyback Of Shares By Listed Company
  • Applicability of Section 14A to Tax-Free Income Of Banks From SLR Investments
  • Applicability of Section 14A to Tax-Free Income Of Insurance Bus
  • Applicability of Section 14A To Tax-Free Capital Gain
  • Applicability of Section 14A To Tax-Free Dividends From Mutual Fund Units
  • Treatment of Section 14A Expenditure Under Mat
  • Reporting Of Expenditure Covered By Section 14A In Form No. 29B

Write a review

Note: HTML is not translated!
    Bad           Good

Taxmann's Guide to Section 14A Disallowance

  • Rs395.00


Related Books

Taxmann's Income Tax Rules 2023 (2 Vols.)

Taxmann's Income Tax Rules 2023 (2 Vols.)

This book covers the Amended, Updated & Annotated text of the Income-tax Rules and 35+ Allied Ru..

Rs2,350.00

Taxmann's Income Tax Act 2023 | IT Act 1961 by Taxmann's Editorial Board

Taxmann's Income Tax Act 2023 | IT Act 1961 by Taxmann's Editorial Board

This book covers the amended, updated & annotated text of the Income-tax Act 1961 & the Fina..

Rs2,375.00

Nabhi's Income Tax Guidelines & Mini Ready Reckoner 2023-24 & 2024-25 Alongwith Tax Planning

Nabhi's Income Tax Guidelines & Mini Ready Reckoner 2023-24 & 2024-25 Alongwith Tax Planning

Only book incorporating changes as per Finance Act, 2020 (as passed by Parliament) at all appro..

Rs790.00

Vision's How to Save Income Tax through Tax Planning by R. N. Lakhotia & Subhash Lakhotia (32nd Edn.A. Y. 2018-19)

Vision's How to Save Income Tax through Tax Planning by R. N. Lakhotia & Subhash Lakhotia (32nd Edn.A. Y. 2018-19)

Practical and time-tested methods for saving income tax Every year, the Union Budget changes some ..

Rs295.00

Garg's Income Tax Ready Reckoner 2023-24 & 2024-25 by LMH Publications Pvt. Ltd., Navin Kumar Sharma, Panushka Goyal | IT Ready Reckoner

Garg's Income Tax Ready Reckoner 2023-24 & 2024-25 by LMH Publications Pvt. Ltd., Navin Kumar Sharma, Panushka Goyal | IT Ready Reckoner

Garg’s Income Tax Ready Reckoner For Assessment Year 2023-2024 & 2024-2025.Index : 1 Rates ..

Rs2,175.00

Bharat's Income Tax Act 2023 with Departmental Views

Bharat's Income Tax Act 2023 with Departmental Views

About Income Tax Act with Departmental Views1. Income-tax Act, 1961Text of sectionsChronological lis..

Rs2,395.00