Taxmanns Direct Taxes Ready Reckoner 2017-18 and 2018-19 (English)

Taxmanns Direct Taxes Ready Reckoner By Dr. Vinod Singhania

Asst. Years 2017-18 and 2018-19

• 1. Tax rates for the assessment years 2017-18 and 2018-19
• 2. Amendments at a glance
• 2A. Income Computation and Disclosure Standards
• 3. Tax rates for the last ten assessment years
• 4. Gold and silver rates for the current year, last ten assessment years and on
• April 1, 1981/April 1, 2001
• 5. Tax saving schemes at a glance
• 6. Rates of depreciation
• Under the Income-tax Act

       For the assessment year 2003-04 onwards

•   Under the Companies Act, 2013

• Terminology
• Income from “Salaries"
• Income from house property
• Profits and gains of business or profession
• Capital gains
• Income from other sources
• Clubbing of incomeSet off of losses
• Exemptions and deductions
• Deductions from tax liability
• Agricultural income
• Return of income
• Penalty
• Interest
• Advance payment of tax
• Deduction or collection of tax at source
• How to compute tax liability
• Tax incidence on trusts
• Business trust
   

Contents

• Alternative Investment Funds
• Special procedure for assessment of search cases
• Tax clearance certificate
• Tonnage tax
• Securities transaction tax
• Fringe benefit tax
• Banking cash transaction tax
• Equalisation Levy
• Direct Tax Dispute Resolution Scheme, 2016
• Pradhan Mantn’ Garib Kalyan Yojana, 2016