This easy-to-read text covers the entire gamut of direct and indirect taxes. The first eight chapters deal with direct taxes and generation of income from different sources. The last five chapters focus on different forms of indirect taxes. This text lucidly explains the acts, rules, sections, laws of direct and indirect taxes with a view to integrating the relevance of these laws with tax planning. The text fosters a clear understanding of the principles relating to computation of taxable income under each head of income. It covers different types of excise duties, methods of valuation for customs, types of transactions under the Central Sales Tax Act, variants of VAT and different methods of computation of VAT and service tax for management and professional services. A number of solved Illustrations at the end of each chapter are provided for easy comprehension of the subject. These along with chapter-end questions consisting of short answer questions, long answer questions and exercises, enhance its value as a text. This text is intended for the undergraduate students of management, commerce and law (BBA, BCom and BL/LLB). Students pursuing professional courses such as CA, BCS (Bachelor of Corporate Secretaryship) and the aspirants of Civil Services Examinations will also find the text immensely useful.Servkw Tax 262-283 13.1 Background 263 13.2 Service 263 13.3 Genesis of Service Tax in India 263 13.4 Features of ... 274 13.18 Registration under Service Tax 275 13.19 Invoices under Service Tax 276 13.20 Maintenance of Records 277anbsp;...
|Title||:||TAXATION LAW AND PRACTICE|
|Author||:||V. BALACHANDRAN, S. THOTHADRI|
|Publisher||:||PHI Learning Pvt. Ltd. - 2012-09-19|