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.
- 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
Taxmann's Guide to Section 14A Disallowance
- Publisher: Taxmann Publications
- Book Code: 9789389368376
- Availability: Out Of Stock