Direct Tax Planning And Management By Singhania Pdf 31 Verified Work -
The Case of Rohan & Co.
Direct Taxes Law & Practice with Special Reference to Tax Planning The Case of Rohan & Co
Key Features:
- Key verified topic: How the new tax regime (Section 115BAC) has made traditional deductions (80C, 80D) irrelevant for some taxpayers, shifting planning from investments to gross income reduction.
Contents of the Book
- Salaries: Structuring perquisites, House Rent Allowance (HRA), Leave Travel Concession (LTC).
- House Property: Claiming interest on home loan (Section 24), opting for joint ownership, treating second home as self-occupied.
- Business & Profession: Presumptive taxation (Section 44AD/44ADA), selecting the right method of accounting, and claiming depreciation.
- Capital Gains: Indexation benefit, reinvestment in bonds (Section 54EC), residential house (54/54F).
- Other Sources: Tax treatment of gifts (Section 56(2)(x)), family pension.
The Case of Rohan & Co.
Direct Taxes Law & Practice with Special Reference to Tax Planning
Key Features:
- Key verified topic: How the new tax regime (Section 115BAC) has made traditional deductions (80C, 80D) irrelevant for some taxpayers, shifting planning from investments to gross income reduction.
Contents of the Book
- Salaries: Structuring perquisites, House Rent Allowance (HRA), Leave Travel Concession (LTC).
- House Property: Claiming interest on home loan (Section 24), opting for joint ownership, treating second home as self-occupied.
- Business & Profession: Presumptive taxation (Section 44AD/44ADA), selecting the right method of accounting, and claiming depreciation.
- Capital Gains: Indexation benefit, reinvestment in bonds (Section 54EC), residential house (54/54F).
- Other Sources: Tax treatment of gifts (Section 56(2)(x)), family pension.