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Book Corporation How to Handle Income Tax Problems edition 2025 by Narayan Jain and Dilip Loyalka
BC’s How to Handle Income Tax Problems (2 Vols) (Relevant to Financial Year 2024-25, Assessment Year 2025-26) by Narayan Jain & Dilip Loyalka – 33rd Edition 2024.. Containing amended provisions relating to Charitable Trusts and Institutions, taxing benefit or perquisites arising from business or profession, Timely Payment to MSME, amendments relating to NBFCs, Presumptive Income u/s 44ADA, 44BBB, Capital Gain, Taxing amount received under Life Insurance Policy not exempt u/s 10(10D); Deduction for contribution to Agnipath Scheme, Deduction u/s 80G, provisions of New Tax Regime u/s 115BAC applicable to individuals, HUFs & AOPs etc., Tax on new Manufacturing Co-operative Societies, Winning from online games, Introduction of JCIT (Appeals), Search and Seizure, Special Audit of Inventory, Extended time for filing ITR within 3 months u/s 148, Change in various timelines, Deduction for Expenditure for process of sugarcane, Business reorganisation, Amended provisions of TDS/TCS, Interest u/s 244A, Set-off and withholding of refunds, Appeals; Deposit and refund in case of Primary Agricultural Credit Society, Penalty, Prosecution. Provisions of Income under the heads Salary, House Property, Business and Profession, Capital Gains, Income from Other Sources and other amendments made by the Finance Act, 2023.