{"title":"Taxation","description":"","products":[{"product_id":"demo","title":"Demystifying GST for the Real Estate Sector","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eDemystifying GST for the Real Estate Sector offers a practical, example-driven analysis of GST provisions and their direct application to real estate transactions. 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Updated in accordance with the Finance Act, 2023, the book covers both the statutory framework and procedural requirements governing the formation, functioning, and taxation of co-operatives, including co-operative banks.\u003cbr\u003e\u003cbr\u003eThe book integrates provisions of the Income Tax Act, 1961, with relevant State Co-operative Societies Acts, offering a complete understanding of compliance requirements and tax benefits applicable to such entities. It is enriched with examples, checklists, case laws, and CBDT clarifications, making it a valuable resource for practitioners, administrators, and members of co-operative institutions.\u003cbr\u003e\u003cbr\u003eThe content covers the full scope of co-operative society laws and taxation, including:\u003cbr\u003e• Concept, types, and objectives of co-operative societies\u003cbr\u003e• Legal provisions for registration and formation under State Acts\u003cbr\u003e• Management structure, roles, and responsibilities of office bearers\u003cbr\u003e• Regulatory framework for co-operative banks\u003cbr\u003e• Income tax provisions applicable to co-operatives under Sections 80P, 80PA, and related sections\u003cbr\u003e• Deductions, exemptions, and tax incentives available\u003cbr\u003e• Computation of taxable income and filing of returns\u003cbr\u003e• Audit requirements and statutory compliance\u003cbr\u003e• Penalties and consequences for non-compliance\u003cbr\u003e• Landmark judicial pronouncements impacting co-operative taxation\u003cbr\u003e• CBDT circulars and notifications relevant to the sector\u003cbr\u003e\u003cbr\u003eThis edition is particularly suitable for:\u003cbr\u003e• Chartered accountants, tax consultants, and legal advisors dealing with co-operatives\u003cbr\u003e• Management and governing bodies of co-operative societies and co-operative banks\u003cbr\u003e• Law students and academicians studying co-operative laws and taxation\u003cbr\u003e• Taxpayers and professionals seeking clarity on exemptions and compliance obligations\u003cbr\u003e\u003cbr\u003eWhether for professional reference, compliance management, or academic study, this book offers an authoritative, updated, and practical guide to the formation, management, and taxation of co-operative societies under direct tax laws in India.\u003cbr\u003e\u003c\/span\u003e\u003c\/p\u003e","brand":"commerciallawpublishers","offers":[{"title":"Default Title","offer_id":43923670827147,"sku":null,"price":505.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/CooperativeSociety_d0b79be8-5bdf-45c7-8642-dcb9168a97ef.png?v=1757139192"},{"product_id":"practical-guide-on-tds-and-tcs","title":"Practical Guide On TDS and TCS","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 24th Edition (2025) of Practical Guide on TDS and TCS by G. Sekar, updated as amended by the Finance Act, 2025, serves as a comprehensive and practical reference for professionals, corporate executives, academicians, and students dealing with Tax Deduction at Source (TDS) and Tax Collection at Source (TCS). It is fully updated for the Financial Year 2025–2026 and incorporates recent amendments, circulars, notifications, and judicial decisions.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book presents the law relating to TDS and TCS in a clear, logical, and practice-oriented manner, supported by numerous illustrations, practical FAQs, and step-by-step e-filing procedures. 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It combines statutory provisions with practical explanations, illustrations, and tax computation examples to make the subject accessible to all readers.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe content spans the full scope of personal income tax, including:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Basic concepts of income tax law and scope of total income\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Residential status and its effect on tax liability\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Detailed computation under various heads of income – salaries, house property, business or profession, capital gains, and other sources\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Deductions under Chapter VI-A applicable to individuals\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Tax rates, rebates, exemptions, and incentives for the Financial Year 2025–26\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Set-off and carry forward of losses for individuals\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Clubbing of income provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Advance tax, TDS, and tax payment procedures for individuals\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Filing of returns – procedures, due dates, and e-filing guidance\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Common errors in return filing and their remedies\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Practical illustrations for tax computation in various scenarios\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Ready-reference tax tables and compliance checklists for individuals\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is particularly suitable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Salaried employees, professionals, and business owners managing their personal tax compliance\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants, tax consultants, and financial planners advising individuals\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Law and commerce students preparing for taxation subjects\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Academicians and trainers teaching personal income tax law\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWhether used for self-assessment, client advisory, or academic study, this updated edition delivers a complete, practical, and easy-to-understand guide to personal taxation for the Financial Year 2025–2026.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"commerciallawpublishers","offers":[{"title":"Default Title","offer_id":43929011945611,"sku":null,"price":439.2,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_4000_2025-09-09_5.jpg?v=1758615944"},{"product_id":"understanding-of-law-and-procedure-of-reassessment","title":"Understanding of Law and Procedure of Reassessment","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 6th Edition (2025) of Understanding of Law \u0026amp; Procedure of Reassessment (Income Escaping Assessment) by Ram Dutt Sharma provides an in-depth and practical exposition of the law relating to reassessment under the Income Tax Act, 1961, as contained in Sections 147 to 153, updated with all amendments introduced by the Finance Act, 2025.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book serves as a comprehensive guide for understanding the substantive and procedural aspects of reassessment, incorporating the latest legislative changes, judicial pronouncements, and CBDT instructions.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eKey highlights include:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Detailed coverage of the scope, conditions, and limitations for initiating reassessment proceedings\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Analysis of jurisdictional requirements and validity of notices under section 148\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Time limits for issuance and completion of reassessment proceedings post-amendments\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Impact of recent amendments introduced by the Finance Act, 2025 on reassessment provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Incorporation of important Supreme Court and High Court rulings interpreting reassessment provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Procedural guidance on framing, serving, and responding to reassessment notices\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Step-by-step explanation of reassessment proceedings, from initiation to completion\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Reference to CBDT circulars and notifications for practical clarity\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Discussion on remedies and appellate provisions against reassessment orders\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Case studies and illustrations for practical application\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is particularly useful for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Tax practitioners, chartered accountants, and advocates dealing with reassessment matters\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Tax officers and departmental representatives\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Students of taxation law seeking clarity on reassessment procedures\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Professionals appearing before appellate forums and courts in income-tax cases\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWith its practical orientation, updated legislative coverage, and judicial insights, this book is an indispensable reference for mastering the law and practice of reassessment under the Income Tax Act, 1961.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"commerciallawpublishers","offers":[{"title":"Default Title","offer_id":43929042714763,"sku":null,"price":796.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_4000_2025-09-09_6.jpg?v=1757406266"},{"product_id":"formation-management-taxation-of-hindu-undivided-families-huf","title":"Formation Management \u0026 Taxation of HINDU UNDIVIDED FAMILIES (HUF)","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 5th Edition (2025) of Formation, Management \u0026amp; Taxation of Hindu Undivided Families (HUF) by Ram Dutt Sharma provides a comprehensive and practical guide to the creation, functioning, and taxation of HUFs, Association of Persons (AOP), Body of Individuals (BOI), and Joint Ventures under the Income Tax Law, updated with all amendments introduced by the Finance Act, 2025.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book offers in-depth coverage of the legal framework and compliance requirements, making it a valuable resource for both practitioners and taxpayers.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eKey highlights include:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Legal provisions governing formation and recognition of HUFs, AOPs, BOIs, and Joint Ventures under the Income Tax Act\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Tax planning strategies for effective management of HUF income and assets\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Step-by-step procedures for partition of HUF property and implications on tax liability\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Detailed explanation of assessment procedures, exemptions, and deductions available to HUFs and similar entities\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Analysis of capital gains, income from other sources, and clubbing provisions as applicable to HUFs, AOPs, and BOIs\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Impact of the Finance Act, 2025 on taxation and compliance for these entities\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Judicial interpretations from Supreme Court and High Court rulings shaping HUF law and taxation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Procedural guidance on filing returns, maintaining records, and responding to assessments\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Practical case studies and examples for better understanding of complex provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Relevant CBDT circulars and notifications for quick reference\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is especially useful for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants, tax practitioners, and advocates handling HUF and AOP matters\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Members and managers of HUFs seeking clarity on tax obligations\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Students of tax law and competitive exam aspirants\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Officers of the Income Tax Department involved in assessment and litigation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWith its holistic coverage, practical insights, and updated legislative references, this book is an essential companion for anyone dealing with the formation, management, and taxation of HUFs and related entities under Indian tax law.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"commerciallawpublishers","offers":[{"title":"Default Title","offer_id":43929068863627,"sku":null,"price":1516.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_4000_2025-09-09_8.jpg?v=1758627893"},{"product_id":"handbook-on-direct-taxes-1","title":"Handbook on Direct Taxes","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 24th Edition (2025) of Handbook on Direct Taxes by G. Sekar, updated as amended by the Finance Act, 2025, is a compact yet comprehensive reference designed as a compendium for users covering Assessment Years 2025–2026 and 2026–2027. It combines ready reckoner tables, relevant case law, circulars, and notifications into one handy volume for quick and accurate reference.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book presents direct tax provisions in a concise, practical, and easy-to-use format, making it an essential resource for professionals, corporate executives, academicians, and students who require instant access to tax information without compromising on accuracy or coverage.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe content spans the full scope of direct tax essentials, including:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Key provisions of the Income Tax Act, 1961, as amended by the Finance Act, 2025\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Computation of taxable income under various heads\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Ready reckoner tables for tax rates, surcharge, cess, and key deadlines\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Provisions on deductions, exemptions, and set-off of losses\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Taxation of individuals, HUFs, firms, LLPs, companies, and non-residents\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT)\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• TDS\/TCS rates and compliance requirements\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Advance tax provisions and payment schedules\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Capital gains taxation and exemptions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Important CBDT circulars, notifications, and clarifications\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Summary of landmark judicial decisions relevant to direct taxes\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Compliance checklists and quick reference notes for practitioners\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is particularly suitable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants, tax consultants, and advocates in direct tax practice\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Corporate finance managers and compliance teams\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Law and commerce students preparing for professional examinations\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Academicians and trainers specialising in taxation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWhether used in the office, classroom, or for fieldwork, this updated handbook delivers a precise, reliable, and user-friendly reference to India’s direct tax laws for AY 2025–2026 and 2026–2027.\u003c\/span\u003e\u003c\/p\u003e","brand":"commerciallawpublishers","offers":[{"title":"Default Title","offer_id":43929111429259,"sku":null,"price":1919.2,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_4000_2025-09-09_10.jpg?v=1758615944"},{"product_id":"professional-guide-to-tax-audit","title":"Professional Guide to Tax Audit","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 8th Edition (April 2025) of Professional Guide to Tax Audit by G. Sekar, B.Com., FCA, is updated for the Financial Years 2024–2025 and 2025–2026 and serves as an in-depth and practical reference for tax professionals, auditors, and students specialising in taxation and audit practices.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book presents the complete framework of tax audit provisions under the Income Tax Law, supported by ICAI’s revised guidance notes, relevant auditing standards, and professional ethics requirements. It includes clause-by-clause guidance for reporting in Form 3CD and incorporates the latest amendments notified under GSR No. 272(E) dated 28-03-2025.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe content spans the full scope of tax audit compliance, including:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Provisions relating to tax audit under section 44AB of the Income Tax Act, 1961\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• ICAI’s revised guidance notes on tax audit\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Relevant standards on auditing and accounting standards\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Applicability of tax audit based on turnover and other criteria\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Detailed clause-by-clause analysis of Form 3CD reporting requirements\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Updated Form 3CD as amended by GSR No. 272(E) dated 28-03-2025\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Procedures for audit planning, execution, and documentation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Ethical requirements and professional code of conduct for auditors\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Common issues and practical solutions in tax audit reporting\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• FAQs addressing key challenges in compliance and interpretation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Cross-references to CBDT circulars and judicial decisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Specimen formats and checklists for practical use\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is particularly suitable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants and tax auditors engaged in statutory audit assignments\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Corporate finance managers responsible for tax compliance and audit coordination\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Law and commerce students specialising in auditing and taxation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Academicians and trainers providing professional audit education\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWhether used for professional assignments, corporate compliance, or academic learning, this updated edition delivers a complete, authoritative, and practical understanding of tax audit provisions and procedures in India.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"commerciallawpublishers","offers":[{"title":"Default Title","offer_id":43929120800907,"sku":null,"price":1432.8,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_4000_2025-09-09_11.jpg?v=1758615944"},{"product_id":"restrictions-on-cash-transactions-under-the-provisions-of-income-tax-law","title":"Restrictions on Cash transactions - Under the Provisions of Income Tax Law","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 2nd Edition (2025) of Restrictions on Cash Transactions under the Provisions of Income Tax Law by Ram Dutt Sharma provides a clear and detailed explanation of the various restrictions, limits, and compliance requirements relating to cash transactions under the Income Tax Act, 1961, updated with all amendments introduced by the Finance Act, 2025.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book is an essential guide for understanding the statutory provisions, penalties, and exceptions related to cash dealings, helping taxpayers and professionals ensure compliance and avoid legal consequences.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eKey highlights include:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Comprehensive coverage of Sections 40A(3), 269SS, 269ST, 269T, and other relevant provisions imposing restrictions on cash transactions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Detailed analysis of threshold limits, modes of payment, and permissible exceptions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Penalties for non-compliance under Sections 271D, 271E, and 271DA with illustrative cases\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Impact of Finance Act, 2025 amendments on cash transaction provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Step-by-step guidance on permissible cash transactions in business, profession, and personal dealings\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Judicial pronouncements from Supreme Court, High Courts, and ITAT clarifying the scope of restrictions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• CBDT circulars and notifications for quick reference\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Special focus on cash loans, deposits, repayment restrictions, and provisions applicable to charitable institutions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Practical compliance tips to avoid penalties and litigation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Real-life examples illustrating applicability in different business scenarios\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is particularly valuable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants, company secretaries, and tax consultants advising clients on cash compliance\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Business owners and professionals managing high-volume transactions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Students of taxation and competitive exam aspirants\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Officials of the Income Tax Department handling assessments and penalty proceedings\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWith its practical approach, updated legal references, and illustrative guidance, this book is a must-have resource for anyone dealing with the implications of cash transactions under Indian income tax law.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":44094730207371,"sku":null,"price":796.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_4000_2025-09-13_2.jpg?v=1758627893"},{"product_id":"handling-of-income-tax-problems","title":"Handling of Income Tax Problems","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 2025 Edition of Handling of Income Tax Problems by Ram Dutt Sharma offers a practical and solution-oriented approach to tackling complex income tax issues, updated with the latest amendments introduced by the Finance Act, 2025.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book is meticulously designed for tax professionals, accountants, business owners, and students to help them understand, analyse, and resolve real-world tax problems with clarity and confidence.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eKey highlights include:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Step-by-step solutions to a wide range of practical income tax problems\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Coverage of the latest provisions of the Income Tax Act, 1961 as amended by the Finance Act, 2025\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Problems and solutions on computation of total income, tax liability, and deductions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Detailed analysis of heads of income — Salaries, House Property, Business\/Profession, Capital Gains, and Other Sources\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Problem-solving on TDS, advance tax, and tax refunds\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Case studies on common taxpayer scenarios and their tax treatment\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Treatment of special situations such as loss set-off and carry forward, exemptions, and rebates\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Reference to relevant CBDT circulars, notifications, and judicial decisions for authoritative clarity\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Inclusion of recent assessment procedures and compliance requirements\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Helpful tips for tax planning to avoid common errors and penalties\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is particularly useful for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants, tax consultants, and finance professionals\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Business owners and entrepreneurs managing tax compliance\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Students pursuing professional courses in taxation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Officers of the Income Tax Department\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eBy combining theoretical knowledge with practical application, this book serves as an indispensable guide for effectively handling income tax problems in day-to-day practice.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":44094730993803,"sku":null,"price":796.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_4000_2025-09-13_3.jpg?v=1758627893"},{"product_id":"income-tax-liability-in-special-cases","title":"Income Tax Liability in Special Cases","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 2025 Edition of Income Tax Liability in Special Cases by Ram Dutt Sharma provides a detailed and practical analysis of the provisions contained in Sections 159 to 180A of the Income Tax Act, 1961, updated with all amendments introduced by the Finance Act, 2025.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book is designed to guide tax practitioners, corporate professionals, and students in understanding the unique and exceptional situations in which income tax liability arises, along with the method of computation, compliance requirements, and procedural nuances.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eKey highlights include:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Comprehensive coverage of liability in special cases such as:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e – Representative assessees\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e – Liability of legal representatives\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e – Liability in case of discontinued business\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e – Liability in case of non-resident taxpayers\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e – Succession to business or profession\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e – Liability of partners and firms\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e – Liability in case of partition of HUFs\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Detailed explanation of relevant sections, rules, and CBDT circulars\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Practical illustrations and computation examples for better clarity\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Analysis of judicial precedents shaping the interpretation of these provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Special focus on compliance obligations and due dates applicable in these cases\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Guidance on avoiding litigation and ensuring smooth handling of such matters\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is particularly useful for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants and tax practitioners\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Corporate tax managers and finance executives\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Students of taxation and law\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Officials involved in tax administration\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eBy offering a clear, structured, and example-based approach, this book serves as a reliable reference for understanding and handling income tax liability in special scenarios.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":44094734467211,"sku":null,"price":676.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_4000_2025-09-13_4.jpg?v=1758627893"},{"product_id":"law-procedure-and-taxation-of-virtual-digital-assets-cryptocurrencies","title":"Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies)","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 2025 Edition of Law, Procedure and Taxation of Virtual Digital Assets (Cryptocurrencies) by Ram Dutt Sharma offers a comprehensive and practical guide to the taxation and regulatory framework applicable to virtual digital assets (VDAs) under the Income Tax Law, updated in accordance with the Finance Act, 2025.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book examines the legal recognition, procedural aspects, and taxation provisions relating to cryptocurrencies and other VDAs, providing clarity to taxpayers, professionals, and regulators in this rapidly evolving sector.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eKey highlights include:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Detailed coverage of Section 115BBH (Tax on income from transfer of VDAs) and related provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Tax treatment of airdrops, mining, staking, NFTs, and digital tokens\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Provisions on TDS under Section 194S and related compliance requirements\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Classification of gains from VDAs – capital gains vs. business income\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Guidance on valuation, reporting obligations, and documentation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Analysis of penalties, prosecution, and consequences of non-compliance\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Important CBDT clarifications and relevant judicial pronouncements\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Practical computation examples and scenarios for better understanding\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Compliance calendar and procedural checklists for taxpayers dealing in VDAs\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is invaluable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants, tax consultants, and legal professionals\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Cryptocurrency traders, investors, and start-ups\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Corporate tax managers handling VDA transactions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Students and researchers studying fintech law and taxation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eBy combining legal interpretation, procedural guidance, and practical illustrations, this book serves as an authoritative reference for navigating the complexities of virtual digital asset taxation in India.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default 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issues faced by various trades and professions. It serves as a ready reckoner for applying trade-specific tax laws effectively in assessment and litigation.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eKey highlights include:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Sector-wise assessment coverage for manufacturing, trading, hospitality, real estate, transport, contractors, and professional services\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Discussion of presumptive taxation schemes and industry-specific exemptions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Detailed treatment of allowable and disallowable expenses for each trade category\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Guidelines on documentation, record-keeping, and reporting for different sectors\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Analysis of common disallowances and adjustments made during scrutiny\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Practical tips for avoiding litigation and penalty exposure\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Incorporation of CBDT circulars, instructions, and relevant judicial decisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Ready-to-use assessment checklists for industry-specific cases\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is invaluable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants and tax practitioners handling diverse clients\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Tax department officials assessing trade-specific returns\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Business owners seeking clarity on tax compliance in their sector\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Students and academicians in taxation and business law\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eBy combining statutory provisions, procedural guidance, and practical insight, this book serves as an authoritative guide to sector-wise income tax assessment in India.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":44094734696587,"sku":null,"price":2156.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_4000_2025-09-13_6.jpg?v=1758627893"},{"product_id":"formation-management-and-taxation-of-charitable-and-religious-trust-institutions","title":"Formation, Management, and Taxation of Charitable and Religious Trust \u0026 Institutions","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 2025 Edition of Formation, Management \u0026amp; Taxation of Charitable and Religious Trusts \u0026amp; Institutions by Ram Dutt Sharma is a comprehensive and practical guide on the creation, registration, administration, and taxation of charitable and religious organisations in India, updated with the Finance Act, 2025.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book provides step-by-step guidance on establishing trusts and institutions, securing tax exemptions, and ensuring compliance with provisions under the Income-tax Act, 1961. 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It offers a section-wise understanding of the Bill, explaining its framework, objectives, and policy implications in comparison to the existing Income Tax Act, 1961.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe work serves as a critical reference for tax professionals, lawmakers, and academicians, enabling them to assess the potential impact of the Bill on tax administration, compliance, and taxpayers.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eKey features include:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Detailed analysis of each clause of the Bill with practical insights\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Comparative commentary between the existing provisions of the Income Tax Act, 1961 and the proposed Bill\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Explanation of the rationale and legislative intent behind the changes\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Evaluation of the Bill’s alignment with global tax practices\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Discussion on its implications for individuals, corporates, and professionals\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Forecast of transitional challenges and implementation timelines\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• References to committee reports, explanatory memoranda, and case law where relevant\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is indispensable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Tax practitioners and consultants\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered Accountants and company secretaries\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Advocates and law students specialising in taxation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Government officials and policymakers involved in tax law reforms\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWith its insightful commentary and practical evaluation, the book is a ready reckoner for understanding the future landscape of direct taxation in India.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":44097440415883,"sku":null,"price":956.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_4000_2025-09-15_1.jpg?v=1757916959"},{"product_id":"direct-tax-vivad-se-vishwas-scheme-2024-as-amended-by-the-finance-no-2-act-2024","title":"Vivad Se Vishwas Scheme, 2024","description":"\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eDirect Tax Vivad Se Vishwas Scheme,2024 (As Amended by The Finance (No. 2) Act 2024\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition of Direct Tax Vivad Se Vishwas Scheme, 2024 by Ram Dutt Sharma, published by Commercial Law Publishers (India) Pvt. Ltd., serves as a comprehensive guide to the scheme introduced under The Finance (No. 2) Act, 2024 for resolving pending appeals on income-tax disputes.\u003c\/span\u003e\u003cb\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book provides the complete statutory framework, procedural details, and practical guidance on availing benefits under the scheme, making it highly useful for taxpayers, tax practitioners, and legal professionals.\u003c\/span\u003e\u003cb\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eKey features include:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Full text of the Vivad Se Vishwas Scheme, 2024 with section-wise analysis\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Step-by-step guide to filing declarations and making payments under the scheme\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Coverage of rules, notifications, and CBDT clarifications issued for smooth implementation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Detailed explanation of eligibility conditions, computation of amount payable, and consequences of non-compliance\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Inclusion of case law references where similar dispute-resolution schemes have been applied in the past\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Specimen forms and formats for practical usage\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is essential for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered Accountants, Advocates, and Tax Consultants\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Corporate tax departments\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Individual taxpayers with pending appeals\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Officers and officials handling direct tax administration\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWith its clear, practical, and updated approach, the book is an indispensable tool for understanding and implementing the Vivad Se Vishwas Scheme, 2024.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":44097575190667,"sku":null,"price":556.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/VIVADSEVISHWAS.png?v=1757920288"},{"product_id":"tax-treatment-of-agricultural-income-under-income-tax-law","title":"Tax Treatment of Agricultural Income Under Income Tax Law","description":"\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eTax Treatment of Agricultural Income Under Income Tax Law As Amended by The Finance (No.2) Act, 2024\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition of Tax Treatment of Agricultural Income by Ram Dutt Sharma, published by Commercial Law Publishers (India) Pvt. Ltd., provides a comprehensive guide on the assessment and taxation aspects of agricultural income under the Income Tax Law, incorporating all amendments made by The Finance (No. 2) Act, 2024.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book covers special features about assessment relating to agricultural income, including sale of agricultural land, making it an invaluable reference for tax professionals, agricultural landowners, and legal practitioners.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eKey features include:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Detailed explanation of provisions relating to agricultural income under the Income Tax Act\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Rules and conditions for exemption of agricultural income\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Treatment of income from the sale of agricultural land\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Judicial pronouncements and case law references for better interpretation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Practical guidance on mixed income computation where both agricultural and non-agricultural income exist\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Specimen formats and calculation illustrations for practical application\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is essential for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered Accountants, Advocates, and Tax Consultants\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Farmers, agricultural entrepreneurs, and rural landowners\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Corporate tax planners with agricultural income sources\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Income-tax department officers and trainees\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWith updated legislative amendments, case laws, and practical tools, this edition offers clear insights for accurate compliance and effective tax planning in matters relating to agricultural income.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":44097622114443,"sku":null,"price":556.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_4000_2025-09-15_1.png?v=1758625155"},{"product_id":"taxation-of-income-of-non-residents-indian-under-direct-tax-laws","title":"Taxation of Income of Non Residents Indian Under Direct Tax Laws","description":"\u003cp role=\"presentation\" dir=\"ltr\"\u003e\u003cspan\u003eTaxation of Income of Non Residents Indian Under Direct Tax Laws As amended by The Finance (No. 2) Act, 2024\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 7th Edition of Taxation of Income of Non-Residents by Ram Dutt Sharma, published by Commercial Law Publishers (India) Pvt. Ltd., presents a comprehensive and practical analysis of the provisions governing taxation of non-residents under Direct Tax Laws, updated with all amendments introduced by The Finance (No. 2) Act, 2024.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book serves as an essential guide for understanding the tax implications for individuals, companies, and other entities categorized as non-residents under Indian tax law.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eKey features include:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Determination of residential status and its tax implications\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Scope of total income for non-residents\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Special provisions relating to business connections, royalty, and fees for technical services\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Taxation of income from investments, capital gains, and other sources\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Double Taxation Avoidance Agreements (DTAAs) – interpretation and application\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Withholding tax provisions and compliance requirements for payments to non-residents\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Relevant judicial pronouncements for practical clarity\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Procedural aspects, including return filing and assessment of non-resident taxpayers\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is indispensable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered Accountants, Advocates, and Corporate Tax Advisors\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Non-resident individuals, foreign companies, and overseas investors\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Compliance officers in multinational corporations\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Tax administration officials and policy analysts\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWith updated legislative references, case law analysis, and compliance guidance, this edition provides readers with the tools to navigate the complexities of non-resident taxation effectively.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":44097678934155,"sku":null,"price":2316.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/nonre.png?v=1758625155"},{"product_id":"common-mode-of-tax-evasion","title":"Common Mode of Tax Evasion","description":"\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eCommon Mode of Tax Evasion As Amended by The Finance (No.2) Act, 2024\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 2024 Edition of Common Mode of Tax Evasion by Ram Dutt Sharma, updated with all amendments introduced by the Finance (No. 2) Act, 2024, serves as a detailed and practical reference for understanding the various techniques, loopholes, and schemes used to evade taxes, along with the legal consequences and preventive measures under Indian tax laws.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book offers a comprehensive examination of tax evasion in the context of direct taxes, enabling readers to identify, analyse, and address such practices effectively. It provides legislative provisions, case laws, and procedural guidelines to combat tax evasion, making it an invaluable resource for tax administrators, legal professionals, and compliance officers.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe content covers:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Definition and scope of “Tax Evasion” under Indian law\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Distinction between tax evasion, tax planning, and tax avoidance\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Common evasion practices relating to income from business, profession, and other sources\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Methods of concealing income and inflating expenses\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Misuse of exemptions, deductions, and allowances\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Manipulation of books of accounts and use of fake invoices\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Unaccounted cash transactions and benami arrangements\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• International tax evasion and use of offshore entities\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Legal provisions to detect and penalise evasion under the Income Tax Act, 1961\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Role of tax authorities in investigation, search, and seizure operations\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Penalties, prosecution provisions, and compounding of offences\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Judicial pronouncements shaping anti-evasion enforcement\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Recent government initiatives, data analytics, and AI-driven detection tools\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is particularly suitable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants, tax consultants, and advocates involved in compliance and litigation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Enforcement officials in the Income Tax Department and other investigative agencies\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Students of law, commerce, and taxation preparing for professional examinations\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Corporate compliance officers and auditors assessing anti-evasion safeguards\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Policymakers and researchers studying trends in tax evasion and enforcement\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eBy blending statutory analysis with real-world examples and judicial insights, this book equips readers with the knowledge and tools to identify and address tax evasion effectively under the current legal framework.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":44097713569931,"sku":null,"price":1036.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Evasion_cf53c3aa-b430-4f88-903f-1414040dbbb9.png?v=1758625155"}],"url":"https:\/\/commerciallawpublishers.com\/collections\/taxation.oembed?page=9","provider":"Commercial Law Publishers","version":"1.0","type":"link"}