This book contains detailed analysis of some of the key provisions of
the Finance Act, 2018. The book aims at identifying various issues
arising from the newly inserted provisions in the Income Tax Act, 1961.
The key issues analysed in this book are capital gains related
provisions [section 112A, section 48, section 55(2)(ac), section
2(42A)], ICDS related provisions [section 43AA, section 43CB, section
145A, section 145B] and changes to the concept of “business connection”
[significant economic presence and agency PE provisions]. The book also
contains analysis of the amendments to section 115JB, section 139A and
provisions related to conversion of stock-in-trade into capital asset.
The book contains a number of examples and tables explaining the
provisions.
Analysis of
- New regime for taxation of capital gains
- ICDS related provisions
- Significant Economic Presence
- Agency PE provisions
- Attribution issues
- Conversion of stock-in-trade into capital asset
Radhakishan Rawal’s Analysis of Direct Tax Amendments under The Finance Act, 2018 by Bloomsbury Publishing India
- Publisher: Bloomsbury Publishing India
- Book Code: 9789387471610
- Availability: Out Of Stock
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Rs395.00