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Taxation of Deposits of Demonetized 500/- and 1000/- Notes

Taxation of Deposits of Demonetized 500/- and 1000..

[Available]

₹350

Author(s)

Publisher

Taxmann Publications Pvt Ltd.

ISBN

9789386189998

Edition

2nd Edition 2017

Pages | Format

240 | Paperback

Approx. Product Size

0.27

Note : The book"Taxation of Deposits of Demonetized 500/- and 1000/- Notes" consists of 20 chapters.This book also incorporates: # Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules 2016 # Pradhan Mantri Garib Kalyan Deposit Scheme 2016

Description

Pradhan Mantri Garib Kalyan Yojana (PMGKY)
Who can make declaration under the scheme
Who cannot make declaration under PMGKY
Which income can be declared under PMGKY?
For which assessment years can a declaration be made
What is the effect of notice u/s 142/143(2)/148/153A/153C on eligibility to declare?
Effect of search/requisition/survey u/s 132/132A/133
What is the quantum of tax, interest, penalty, surcharge and deposit that has to be paid on undisclosed income declared?
What is the procedure for making declaration and payment of tax, surcharge & penalty under the Scheme
Immunities available to the declarant
Effect of declaration on completed assessments
Consequences of non-declaration under the Scheme

Scheme of Taxation @77.25%

Voluntary disclosure of ’undisclosed income’ in Income-tax Return : An On Tap Voluntary Disclosure Scheme

Search & Seizure cases

Taxation @ 107.25% to 137.25% in Search and Seizure Cases

Chapter No	Chapter name
Chapter: 1	Backdrop
Chapter: 2	Taxation & Investment Regime For Pradhan Mantri Garib Kalyan Yojana, 2016 (Pmgky)
Chapter: 3	Who Can Make A Declaration Under The Taxation & Investment Regime For Pradhan Mantri Garib Kalyan Yojana, 2016 (Pmgky)
Chapter: 4	Who Cannot Make A Declaration Under Pmgky
Chapter: 5	Which Income Can Be Declared Under Pmgky ?
Chapter: 6	For Which Assessment Years Can A Declaration Be Made (Pmgky)
Chapter: 7	What is the effect of notice u/s 142/143(2)/148/153a/153c on eligibility to declare (pmgky)?
Chapter: 8	Effect Of Search/Requisition/Survey U/S 132/132a/133 (Pmgky)
Chapter: 9	What Is The Quantum Of Tax, Interest, Penalty & Surcharge That Has To Be Paid On Undisclosed Income Declared (Pmgky)
Chapter: 10	What Is The Procedure For Making Declaration And Payment Of Tax, Surcharge & Penalty Under The Scheme (Pmgky
Chapter: 11	Immunities Available To The Declarant (Pmgky)
Chapter: 12	Disclosure Of Income By Different Assessable Entities (Pmgky)
Chapter: 13	Effect Of Declaration On Completed Assessments (Pmgky)
Chapter: 14	Consequences Of Non-Filing Of Declaration Under Pmgky
Chapter: 15	Voluntary Disclosure Of ‘Undisclosed Income’ In Income-Tax Return [An On Tap Voluntary Disclosure Scheme]
Chapter: 16	Search And Seizure
Chapter: 17	Reporting By Banks Of Cash Deposits To Income-Tax Department
Chapter: 18	Will any huge cash deposit during the demonetization period be automatically deemed as undisclosed income even if declared under income declaration scheme, 2016?
Chapter: 19	Will Any Huge Cash Deposit During The Demonetization Period Be Automatically Deemed As Undisclosed Income If Not Declared Under IDS, 2016?
Chapter: 20	Prohibition Of Benami Property Transactions Act, 1988
Chapter: 21	Demonetized Notes Deposits By Political Parties In Banks
Appendix: 1	Taxation Laws (Second Amendment) Act, 2016
Appendix: 2	Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules, 2016
Appendix: 3	Pradhan Mantri Garib Kalyan Deposit Scheme, 2016
Appendix: 4	Notifications Issued Under Pradhan Mantri Garib Kalyan Yojana, 2016
Appendix: 5	Relevant Provisions Of Income-Tax Act, 1961
Appendix: 6	Relevant Provisions Of Finance Act, 2016
Appendix: 7	Relevant Provisions Of Income-Tax Rules
Appendix: 8	Notifications Governing Demonetization