{"title":"Bharat Law House Pvt. Ltd.","description":"","products":[{"product_id":"serious-fraud-investigation-office-law-practice","title":"Serious Fraud Investigation Office (Law \u0026 Practice)","description":"\u003ch2\u003e\u003cstrong\u003eAbout Serious Fraud Investigation Office (Law \u0026amp; Practice)\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e\u003cspan\u003e       Introduction\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e       Historical Background of the Serious Fraud Investigation Office\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e       Present Status of the Serious Frauds Investigation Office\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e       Investigation by Agencies of the Government and the Federal Structure of the Constitution of India\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e       Offences Dealt with by\u003cspan\u003e \u003c\/span\u003eSFIO\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e       Various Offences Deemed to be Fraud under section 447, Companies Act, 2013\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 7\u003c\/strong\u003e       Personal Liability under section 212 of the Companies Act, 2013\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e       Difference between Section 448 and 129 of the Companies Act\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e       Initiation of Investigation by SFIO\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e     Adjudicating Authority’s Power to Order for an Investigation by the Serious Fraud Investigation Office\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e     Investigation by the Serious Fraud Investigation Office\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e     Self-Incrimination under section 217(7) of the Companies Act, 2013 — The constitutional challenges\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 13\u003c\/strong\u003e     Case Analysis of \u003cem\u003eTofan Singh\u003c\/em\u003e v \u003cem\u003eState of Tamil Nadu\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 14\u003c\/strong\u003e     SFIO Power to Arrest\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 15\u003c\/strong\u003e     Procedure for Bail and SFIO Investigation\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 16\u003c\/strong\u003e     Analysis of \u003cem\u003eSFIO\u003c\/em\u003e v \u003cem\u003eNittin Johari\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 17\u003c\/strong\u003e     Constitutional Challenge to the Provisions of Section 212 of the Companies Act, 2013 in Neeraj Singal Case\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 18\u003c\/strong\u003e     Procedure for Trial after SFIO Investigation is Complete\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 19\u003c\/strong\u003e     Special Courts and the Procedure to be followed under the Companies Act\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 20\u003c\/strong\u003e     Inspection, Inquiry and Investigation into the Affairs of a Company under the Companies Act\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 21\u003c\/strong\u003e     Ordinary Criminal Administration Framework in India\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 22\u003c\/strong\u003e     Important Departures from the Procedure Prescribed under Criminal Procedure Code viz. SFIO Provisions under the Companies Act, 2013\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 23\u003c\/strong\u003e     Interplay of Prevention of Money-Laundering Act and Serious\u003cspan\u003e \u003c\/span\u003e\u003ca rel=\"noopener\" href=\"https:\/\/shopscan.in\/product\/the-frauditor\/\" target=\"_blank\"\u003eFraud Investigation\u003c\/a\u003e\u003cspan\u003e \u003c\/span\u003eOffice\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 24\u003c\/strong\u003e     Case Analysis of \u003cem\u003eNikesh Tarachand Shah\u003c\/em\u003e v \u003cem\u003eUnion of India\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 25\u003c\/strong\u003e     Overlapping of Serious Fraud Investigation Office Investigation with Other Agencies\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 26\u003c\/strong\u003e     Multiple Investigation Agencies of the Central Government\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 27\u003c\/strong\u003e     Prevention of Corruption Act, 1988\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 1\u003c\/strong\u003e    Section 211: Establishment of Serious Fraud Investigation Office\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 2\u003c\/strong\u003e    Section 212: Investigation into affairs of Company by Serious Fraud Investigation Office\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 3\u003c\/strong\u003e    Section 447: Punishment for fraud\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 4\u003c\/strong\u003e    Companies (Arrests in connection with Investigation by Serious Fraud Investigation Office) Rules, 2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 5\u003c\/strong\u003e    \u003cem\u003eNeeraj Singal\u003c\/em\u003e v \u003cem\u003eUnion of India\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 6\u003c\/strong\u003e    \u003cem\u003eSerious Fraud Investigation Office\u003c\/em\u003e v \u003cem\u003eUnion of India\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 7\u003c\/strong\u003e    \u003cem\u003eNittin Johari\u003c\/em\u003e v \u003cem\u003eSerious Fraud Investigation Office\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 8\u003c\/strong\u003e    \u003cem\u003eSerious Fraud Investigation Office\u003c\/em\u003e v \u003cem\u003eNittin Johari\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 9\u003c\/strong\u003e    \u003cem\u003eN. Sampath Ganesh\u003c\/em\u003e v \u003cem\u003eUnion of India\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 10\u003c\/strong\u003e  \u003cem\u003eUnion of India\u003c\/em\u003e v \u003cem\u003eVideocon Industries Ltd. \u0026amp; Others\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 11\u003c\/strong\u003e  \u003cem\u003eUnion of India\u003c\/em\u003e v \u003cem\u003eMetalyst Forging Ltd\u003c\/em\u003e.\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503300153553,"sku":"","price":972.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/SERIOUS_FRAUD_INVESTIGATION_OFFICE_MOCKUP_jpg.jpg?v=1775285935"},{"product_id":"handbook-on-tax-deduction-at-source","title":"Handbook on Tax Deduction at Source","description":"\u003ch3\u003e\n\u003cspan style=\"color: rgb(23, 63, 214);\"\u003eAbout Handbook on Tax Deduction At Source\u003c\/span\u003e\u003cbr\u003e\u003cbr\u003e\n\u003c\/h3\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Collection and Recovery of Tax — Introduction\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Section 192 — TDS on Salary                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Section 192A — Payment of accumulated balance to employees       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Section 193 — TDS from Interest on Securities              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Section 194 — TDS from Dividends                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Section 194A — TDS from Interest other than Interest on Securities  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Section 194B — TDS from Winnings from Lottery or Crossword Puzzle, etc.          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Section 194BA— Winnings from Online Games            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Section 194BB — TDS from Winnings from Horse Races         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194C — TDS from Payments to Contractors     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194D —TDS on Insurance Commission             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194DA — TDS from Payment in Respect of Life Insurance Policy   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 13\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194E — TDS from Payments to Non-resident Sportsmen or Sports Associations                                                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 14\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194EE — TDS from Payments in respect of deposits under National Savings Scheme, etc.                                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 15\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194F — TDS from Payment on account of repurchase of units by Mutual Fund or Unit Trust of India — (\u003cem\u003eomitted w.e.f. 01.10.2024\u003c\/em\u003e)                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 16\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194G — TDS on Commission etc., on sale of lottery tickets   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 17\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194H — TDS on Commission and Brokerage   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 18\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194-I — TDS from Rent                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 19\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194-IA — TDS on Payment on Transfer of certain Immovable Property (other than agricultural land)                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 20\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194-IB — TDS on Payment of rent by\u003cbr\u003eCertain Individuals or Hindu Undivided Family         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 21\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194-IC — TDS on Payment under Specified Agreement                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 22\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194J — TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 23\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194K — TDS on Income in respect of Units      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 24\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194LA — TDS on Payment of Compensation on Acquisition of certain Immovable Property (Other Than Agricultural Land) \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 25\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194LB — TDS from income by way of interest from Infrastructure Debt Fund                                                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 26\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194LBA — TDS on Income from\u003cbr\u003eUnits of Business Trusts                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 27\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194LBB — TDS from Income in respect of Units of Investment Fund          \u003c\/span\u003e\u003c\/p\u003e\n\u003ch3\u003e\n\u003cstrong\u003e\u003cspan\u003e\u003cbr\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/h3\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 28\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194LBC — TDS from Income in Respect of Investment in Securitization Trust                                                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 29\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194LC — TDS on Income by way of Interest from Indian Company or the Business Trusts                                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 30\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194LD — TDS from Income by Way of Interest on Certain Bonds and Government Securities                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 31\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194M — Payment of certain sums by certain Individuals or Hindu Undivided Family                                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 32\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194N — Payment of Certain Amounts in Cash (Substituted w.e.f. 01-07-2020)                                                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 33\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194-O — Payment of Certain Sums by E-Commerce Operator to E-Commerce Participant (applicable w.e.f. 01-10-2020)                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 34\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194P - TDS in the case of Specified Senior Citizen (applicable w.e.f. 01.07.2021)                                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 35\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194Q — TDS on payment of certain sum for purchase of goods (applicable w.e.f. 01.07.2021)                                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 36\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194R – TDS on Benefit of Perquisite in respect of Business or Profession (w.e.f. 01.07.2022)                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 37\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194S – TDS on Transfer of Virtual Digital Asset          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 38\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194T — Payment to partners of Firm (w.e.f. 01.04.2025)         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 39\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 195 — Other Sums                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 40\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 195A —Income payable Net of Tax                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 41\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 196 — TDS from Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 42\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 196A — TDS from Income in respect of Units of Non-Residents      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 43\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 196B —TDS on Income from Units                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 44\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 196C — TDS from Income from foreign currency bonds or shares of Indian Company                                                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 45\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 196D — TDS from Income of Foreign Institutional Investors from Securities                                                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 46\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Miscellaneous Provisions of TDS                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 47\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 206AB — Special Provisions for Deduction of Tax at Source for Non-filers of Income Tax Return                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 48\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 206C — Tax Collection at Source                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 49\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 206CCA — Special Provisions for Collection of Tax at Source for Non-filers of Income Tax Return                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 50\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Certificate, Statement and Return of Tax Deducted\/Collected at Source     \u003c\/span\u003e\u003c\/p\u003e\n\u003ch3\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 51\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Consequences of Failure to Deduct or Pay\u003c\/span\u003e\u003cbr\u003e\n\u003c\/h3\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503301333201,"sku":"","price":623.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/Tax_Deduction_jpg.jpg?v=1775285862"},{"product_id":"gst-simplified-in-question-answer-format","title":"GST Simplified in Question \u0026 Answer Format","description":"\u003ch2\u003e\u003cstrong\u003eAbout GST SIMPLIFIED in Question \u0026amp; Answer Forma\u003c\/strong\u003e\u003c\/h2\u003e\n\u003ch3\u003e\u003cstrong\u003e\u003cbr\u003eChapter 1\u003cspan\u003e        Background, Preliminary \u0026amp; Basics\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 2\u003c\/strong\u003e        Glossary\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 3\u003c\/strong\u003e        Reverse Charge Mechanism\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 4\u003c\/strong\u003e        Composition Levy Scheme\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 5\u003c\/strong\u003e        Time of Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 6\u003c\/strong\u003e        Value of Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 7\u003c\/strong\u003e        Place of Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 8\u003c\/strong\u003e        Concept, Meaning, Nature \u0026amp; Classification of Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 9\u003c\/strong\u003e        Input Tax Credit\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 10\u003c\/strong\u003e      Registration\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 11\u003c\/strong\u003e      Casual Taxable Person \u0026amp; Non-resident Taxable Person\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 12\u003c\/strong\u003e      Tax invoice, Bill of Supply, Credit Note \u0026amp; Debit Note\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 13\u003c\/strong\u003e      Import, Export \u0026amp; SEZ Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 14\u003c\/strong\u003e      Accounts \u0026amp; Records\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 15\u003c\/strong\u003e      Returns\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 16\u003c\/strong\u003e      Payment of Tax\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 17\u003c\/strong\u003e      Tax Deduction at Source (TDS)\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 18\u003c\/strong\u003e      Tax Collection at Source (TCS) \u0026amp; Electronic Commerce Operator (ECO)\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 19\u003c\/strong\u003e      Exemptions under GST\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 20\u003c\/strong\u003e      GST Practitioners\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 21\u003c\/strong\u003e      GTA \u0026amp; Logistics\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 22\u003c\/strong\u003e      Online Information Database Access and Retrieval Services (OIDAR SERVICES)\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 23\u003c\/strong\u003e      Scheme of Budgetary Support under GST\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 24\u003c\/strong\u003e      Government Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 25\u003c\/strong\u003e      Seva Bhoj Yojana\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 26\u003c\/strong\u003e      Educational services\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 27\u003c\/strong\u003e      Companies under Insolvency and Bankruptcy Code, 2016\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 28\u003c\/strong\u003e      Real Estate Sector\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 29\u003c\/strong\u003e      Input Service Distributor\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 30\u003c\/strong\u003e      Compensation cess\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 31\u003c\/strong\u003e      Refunds\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 32\u003c\/strong\u003e      Refund to Retail Outlets at Airport \u0026amp; Tourists leaving India\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 33\u003c\/strong\u003e      Assessment, Audit \u0026amp; Scrutiny\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 34\u003c\/strong\u003e      Inspection, Search, Seizure \u0026amp; Arrest\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 35\u003c\/strong\u003e      Demands \u0026amp; Recovery\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 36\u003c\/strong\u003e      Liability to pay in certain cases\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 37\u003c\/strong\u003e      Advance ruling\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 38\u003c\/strong\u003e      Appeals \u0026amp; Revision\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 39\u003c\/strong\u003e      Offences \u0026amp; Penalties\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 40\u003c\/strong\u003e      Job work\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 41\u003c\/strong\u003e      Anti-profiteering\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 42\u003c\/strong\u003e      E-Way Bill\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 43\u003c\/strong\u003e      Residual Provisions\u003c\/h3\u003e\n\u003ch3\u003e\u003cstrong\u003e \u003c\/strong\u003e\u003c\/h3\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503301398737,"sku":"","price":896.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_SIMPLIFIED_MOCK_UP_jpg.jpg?v=1775285124"},{"product_id":"company-law-procedures-compliances-in-2-volumes-free-ebook","title":"COMPANY LAW Procedures \u0026 Compliances (in 2 volumes)","description":"\u003ch2\u003eAbout Company Law Procedures \u0026amp; Compliances (in 2 Volumes)\u003c\/h2\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eVolume 1\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# Referencer\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-1\u003c\/strong\u003e      Exemptions to private companies under section 462 of Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-2\u003c\/strong\u003e      Exemptions to Government Companies under section 462 of Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-3\u003c\/strong\u003e      Exemptions to Nidhis under section 462 of Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-4\u003c\/strong\u003e      Exemptions to Section 8 (Non-profit) Companies under section 462 of Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-5\u003c\/strong\u003e      Exemption to Specified IFSC Public Company under section 462 of the Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-6\u003c\/strong\u003e      Exemption to Specified IFSC Private Company under section 462 of the Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-7\u003c\/strong\u003e      Offences Punishable with Fine or Imprisonment or both (Compoundable Offences)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-8\u003c\/strong\u003e      Offences Punishable with Fine and Imprisonment (Non-compoundable)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-9\u003c\/strong\u003e      Offences liable to penalty\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-10\u003c\/strong\u003e    Offences compoundable by Regional Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-11\u003c\/strong\u003e    Offences compoundable by National Company Law Tribunal (NCLT)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-12\u003c\/strong\u003e    Offences punishable for fraud u\/s 447 of the Act\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-13\u003c\/strong\u003e    List of various forms (e-forms and non e-forms) under Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-14\u003c\/strong\u003e    Annual Filing and routine event based forms\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-15\u003c\/strong\u003e    Forms\/Applications\/Documents to be Processed and Examined by Registrar, Central Processing Center (CPC)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-16\u003c\/strong\u003e    Mode of Processing of e-Forms through STP\/Non-STP Mode (Adapted from MCA Portal)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-17\u003c\/strong\u003e    Action Points in Case of Submission of e-Forms, Issuance of Securities by Private Companies, Issuance of Notice of General Meeting and Entry in Register of Members after Issuance\/Transfer of Securities where Securities are in Demat Form\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-18\u003c\/strong\u003e    List of Compliances for Unlisted Public Company\u003cbr\u003eon the basis of Paid-Up Capital, Turnover, Borrowings, etc.\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-19    \u003c\/strong\u003eList of Compliances for Private Companies on the basis of Paid-Up Capital, Turnover, Borrowings, etc.\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-20    \u003c\/strong\u003eList of Registers, Documents, and Returns to be maintained under the Act\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-21    \u003c\/strong\u003eFAQs on New MCA Website (Adapted from MCA21 portal)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-22    \u003c\/strong\u003eV3 FAQs (Adapted from MCA21 portal)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-23    \u003c\/strong\u003eBrief on different forms including Mode of Processing and Proposed Enhancement (Adapted from MCA Portal)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-24    \u003c\/strong\u003eDifferent users of V3 on MCA\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-25    \u003c\/strong\u003eFAQs on Mandatory Demat of Securities by Private Companies\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-26    \u003c\/strong\u003eAction points in case of Submission of e-Forms, Issuance of Securities by Private Companies and Issuance of Notice of General Meeting\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 1 Digital Signature Certificate\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e1          Procedure to obtain Digital Signature Certificate (DSC)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 2 Director Identification Number (DIN)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e2          Procedure to obtain Director Identification Number (DIN)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e3          Procedure for Change\/Updation in particulars of Director\u003cbr\u003eIdentification Numbers (DIN)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e4          Procedure for Annual KYC of Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e5          Procedure for cancellation or surrender or deactivation\u003cbr\u003eof DIN\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 3 Incorporation\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e6          Procedure for incorporation of a private company or public company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e7          Procedure for incorporation of One Person Company (OPC)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e8          Procedure for incorporation of Section 8 Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e9          Procedure for registration of Non-Banking Financial Company with the Reserve Bank of India\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e10        Procedure for commencement of business\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e11        Filing of Particulars of the Company and Verification of Its Registered Office-by Active Non-Compliant Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 4 Directors\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e12        Procedure for Appointment of First Director\/Regularisation of Directors\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e13        Procedure for Re-Appointment of Directors (Retiring by Rotation) in Case of Public Companies\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e14        Procedure for Appointment of a Person other than a Retiring Director as Director in General Meeting\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e15        Procedure for Appointment of an Additional Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e16        Procedure for Appointment of Alternate Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e17        Procedure for Appointment of Nominee Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e18        Procedure for Appointment of Director in Casual Vacancy\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e19        Procedure for Appointment of a Woman Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e20        Procedure for Appointment of Independent Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e21        Procedure for Re-appointment of an Independent Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e22        Procedure for Change in director due to Resignation\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e23        Procedure for Removal of Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 5 Appointment and Remuneration of\u003cbr\u003eManaging Director and Whole Time Director\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e24        Procedure for Appointment or Re-Appointment and Remuneration or Increase in Remuneration of Managing Director in Case of Private Limited Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e25        Procedure for Appointment or Re-appointment and Remuneration or Increase in Remuneration of Managing Director\/Whole-Time Director in Case of Public Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e26        Procedure for Change in Designation due to Discontinuation from the Managing\/Whole Time Directorship but to continue as Director of the Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 6 Appointment of Company Secretary,\u003cbr\u003eChief Financial Officer and Chief Executive Officer\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e27        Appointment of Company Secretary\/Chief Financial Officer\/Chief Executive Officer\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 7 Disclosure of Interest by Directors\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e28        Procedure for Disclosure of Interest by Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 8 Alteration of Memorandum of Association\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e29        Procedure for change of name of an existing Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e30        Procedure for Rectification of Name (Application to the\u003cbr\u003eCentral Government)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e31        Procedure for Rectification of Name (After Receiving Order from the Central Government)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e32        Procedure for Shifting of Registered Office under Same Registrar and within Local Limits of the Same Town, Village or City\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e33        Procedure for Shifting of Registered Office within the Same State but outside the Local Limits of City, Town, Village and within the Jurisdiction of the Same Registrar of Companies\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e34        Procedure for Shifting of Registered Office within Same State but from the Jurisdiction of One Registrar of Companies to another Registrar of Companies\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e35        Procedure for Shifting of Registered Office from One State to another State\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e36        Procedure for change in Object Clause\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e37        Procedure for alteration in Share Capital Clause\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e38        Procedure for Consolidation and Division of Share Capital of Company into Shares of a larger amount than its Existing Shares where Voting Percentage of Shareholders will affect\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e39        Procedure for Consolidation and Division of Share Capital of Company into Shares of a larger amount than its Existing Shares where Voting Percentage of Shareholders will not affect\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e40        Procedure for Alteration of the Memorandum of Association as per the Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 9 Alteration of Articles of Association\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e41        Procedure for Alteration of Articles of Association\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 10 Conversion of Companies\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e42        Procedure for Conversion of Private Limited Company into Public Limited Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e43        Procedure for Conversion of Public Limited Company into Private Limited Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e44        Procedure for Conversion of One Person Company (OPC) into Public Limited\/Private Limited Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e45        Procedure for Conversion of Private Limited Company into One Person Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e46        Procedure for Conversion of Private Company or Unlisted Public Company into Limited Liability Partnership (LLP)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e47        Procedure for Conversion of a Limited Company into a Company with Charitable Objects {Section 8 (Non-Profit) Company}\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e48        Procedure for Conversion of Section 8 Company into Any Other Kind of Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 11 Conversion of Status of Active Company into\u003cbr\u003eDormant Company and Vice Versa\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e49        Procedure for Obtaining Status of Active Company as Dormant Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e50        Procedure for Obtaining Status of Dormant Company\u003cbr\u003eas an Active Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 12 Increase of Paid-up Share Capital\u003cbr\u003ewithout Public Offer\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e51        Procedure for Issue of Shares through Private Placement\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e52        Procedure for Issue of Shares or Other Securities on Preferential Basis\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e53        Procedure for Issue of Shares through Rights Issue\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e54        Procedure for Issue of Shares through Bonus Issue\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e55        Procedure for Issue of Shares under Scheme of Employee Stock Option Plan [ESOP]\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e56        Procedure for Issue of Sweat Equity Shares\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e57        Procedure for Issue of Equity Shares with Differential Rights through Private Placement or Preferential Offer\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e58        Procedure for Issue of Preference Shares without Public Offer\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 13 Increase of Paid-up Share Capital with\u003cbr\u003ePublic Offer\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e59        Procedure for Issue of Equity Shares with Public Offer\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eVolume 2\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 14 Declaration of Beneficial Interest\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e60        Procedure for Filing of Declaration of Beneficial Interest\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e61        Procedure for Filing of Declaration In Respect of Significant Beneficial Owners Holding Interest of not less than 10 Per cent\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 15 Issuance of Duplicate Share Certificate\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e62        Procedure for Issuance of Duplicate Share Certificates\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 16 Debentures\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e63        Procedure to issue Unsecured Compulsorily Convertible Debentures by a Private Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e64        Procedure to issue Secured Compulsorily Convertible Debentures by Private Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e65        Procedure to issue Secured Non-Convertible Debentures by Private Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e66        Procedure to issue Secured Non-Convertible Debentures through Private Placement by Unlisted Public Limited Company within the Borrowing Limit of the Board\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e67        Procedure to issue Secured Non-Convertible Debentures through Private Placement by Unlisted Public Limited Company Exceeding the Borrowing Limit of the Board\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e68        Procedure to issue Secured Compulsorily Convertible Debentures through Private Placement by Unlisted Public\u003cbr\u003eLimited Company within the Borrowing Limit of the Board\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e69        Procedure to issue Secured Compulsorily Convertible Debentures through Private Placement by Unlisted Public\u003cbr\u003eLimited Company Exceeding the Borrowing Limit of the Board\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e70        Procedure to issue Unsecured Compulsorily Convertible Debentures through Private Placement by Unlisted Public\u003cbr\u003eLimited Company within the Borrowing Limit of the Board\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e71        Procedure to issue Unsecured Compulsorily Convertible Debentures through Private Placement by Unlisted Public Limited Company Exceeding the Borrowing Limit of the Board\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 17 Transfer and Transmission of Securities\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e72        Procedure for Transfer\/Transmission of Securities in Physical Mode\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 18 Buy-Back of Securities\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e73        Procedure if Buy-Back of Shares\/other Specified Securities are up to 10% or less than 10% of Equity Paid-up Share Capital and Free Reserves [Section 68]\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e74        Procedure if Buy-Back of Shares\/other Specified Securities\u003cbr\u003eare more than 10% but upto 25% of Equity Paid-up Share Capital and Free Reserves\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 19 Appointment of Auditors\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e75        Procedure for Appointment of First Auditor in a Company Including Government Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e76        Procedure for Appointment of Subsequent Auditor\/Re-Appointment of the Retiring Auditor\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e77        Procedure Regarding Acceptance of Resignation of Auditor\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e78        Procedure to fill the casual Vacancy Caused by Resignation of an Auditor\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e79        Procedure for Appointment of Internal Auditor\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e80        Procedure for Appointment of Cost Auditor\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e81        Procedure for the Appointment of Secretarial Auditor\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e82        Procedure for Appointment of Auditor other than Retiring Auditor\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e83        Procedure for Removal of Auditor before the expiry of his term\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 20 Borrowings\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e84        Procedure for Borrowing Money by Public Company Exceeding Aggregate of Its Paid-Up Share Capital, Free Reserves and Securities Premium\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 21 Registration of Charges\u003cbr\u003e(Creation, Modification or Satisfaction)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e85        Procedure for Creation\/Modification of Charges\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e86        Procedure for Satisfaction of Charge\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e87        Procedure for Condonation of Delay for Registration of Satisfaction of Charges by Central Government (Regional Director)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 22 Loan from Directors or Relatives of Directors\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e88        Procedure For Obtaining Unsecured Loan From Director or Director’s Relative in Private Limited Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e89        Procedure For Obtaining Unsecured Loan from Director in Public Limited Company if Loan from Director, Together with amount already Borrowed as Loan, is Equivalent to or Less than the Aggregate of Paid-up Share Capital, Free Reserves and Security Premium of the Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e90\u003cem\u003e        \u003c\/em\u003eProcedure for Obtaining Unsecured Loan from Director in Public Limited Company if Loan From Director together with amount already Borrowed as Loan is exceeding the Aggregate of Paid-Up Share Capital, Free Reserves and\u003cem\u003e \u003c\/em\u003eSecurities Premium of the Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 23 To Sell, Lease or otherwise Dispose off the\u003cbr\u003eWhole or Substantially the Whole of the\u003cbr\u003eUndertaking by a Public Limited Company\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e91        Procedure for Selling, Leasing or Otherwise Disposing Off the Whole or Substantially the Whole of the Undertaking by a Public Limited Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 24 Related Party Transactions\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e92        Procedure for Related Party Transaction permissible through Board Resolution\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e93        Procedure For Related Party Transactions permissible through Member’s Resolution\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 25 Acceptance of Deposits\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e94        Situation I: Procedure for Acceptance of Unsecured Deposits by Private Limited Company from Its Members Upto 100% of Aggregate of Paid-Up Share Capital, Free Reserves And Securities Premium Account\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e95        Situation II: Procedure for Acceptance of Secured Deposits by Private Limited Company from Its Members Upto 100% of Aggregate of Paid-Up Share Capital, Free Reserves and Securities Premium Account\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e96        Situation III: Procedure for Acceptance of Unsecured Deposits by Specified Private Company from its Members without any Limit\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e97        Situation IV: Procedure for Acceptance of Secured Deposits by Specified Private Company from its Members without any Limit\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e98        Situation V: Procedure for Acceptance of Unsecured Deposits by Non-Eligible Public Company from its Members upto 35% of the Aggregate of Paid-Up Share Capital, Free Reserves and Securities Premium Account\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e99        Situation VI: Procedure for Acceptance of Secured Deposits by Non-Eligible Public Company from its Members upto 35% of the Aggregate of Paid-Up Capital and Free Reserves and Securities Premium Account\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e100      Situation VII: Procedure for Acceptance of Unsecured Deposits by Eligible Company from its Members upto 10% of Aggregate of Paid-Up Share Capital, Free Reserves\u003cbr\u003eand Securities Premium Account and from Public Upto 25% of the Paid-Up Share Capital, Free Reserves and\u003cbr\u003eSecurities Premium Account\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e101      Situation VIII: Procedure for Acceptance of Secured Deposits by Eligible Company from its Members up to 10% of Aggregate of Paid-Up Share Capital, Free Reserves and Securities Premium Amount and from Public Company up to 25% of the Paid-Up Share Capital and Free Reserves\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e102      Procedure for Repayment of Pre-Mature Deposits\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e103      Procedure for Filing Return in Respect of Transactions not considered as Deposit\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 26 Declaration and Payment of Dividend\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e104      Procedure for payment of Interim Dividend\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e105      Procedure for payment of Final Dividend\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 27 Loan to Directors, etc. of a Public Company\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e106      Procedure to Give Loan to Managing Director or Whole-Time Director or Any Person In Whom Director is Interested\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e#\u003cstrong\u003e 28 Corporate Social Responsibility\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e107      Corporate Social Responsibility (CSR)\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e\u003cbr\u003e\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503301464273,"sku":"","price":3696.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/company_law_procedures_jpg.jpg?v=1775285826"},{"product_id":"reverse-charge-mechanism-under-gst","title":"Reverse Charge Mechanism under GST","description":"\u003ctable style=\"font-weight: 400; width: 100.571%;\" height=\"261\" width=\"548\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 100%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cu\u003e\u003cspan\u003ePart I\u003c\/span\u003e\u003c\/u\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRCM under GST: Past to Present                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRegistration under RCM                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInput Service Distributor and RCM                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eTime of Supply of Goods or Services under RCM               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003ePlace of Supply of Goods or Services under RCM               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eTax Invoice for RCM                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInput Tax Credit under RCM                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eReporting of RCM Supply in GST Returns                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eDefault in Compliance of GST Provisions for RCM             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eNotified Goods under RCM                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eNotified Services under RCM                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eQuestions and Answers                                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 13     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eMultiple Choice Questions                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cu\u003e\u003cspan\u003ePart II\u003c\/span\u003e\u003c\/u\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 14     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRelevant definition for RCM under GST                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 15     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eNotifications and Circulars                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 16     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eJudgments and Advance Ruling for  RCM under GST        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 17     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRefund of Wrongly paid RCM under GST\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 100%;\"\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503301497041,"sku":"","price":956.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/REVERSE_CHARGE_MECHANISM_UNDER_GST_MOCK_UP_jpg.jpg?v=1775285790"},{"product_id":"gst-appeals-appellate-procedures","title":"GST Appeals \u0026 Appellate Procedures","description":"\u003ch2\u003e\u003cspan style=\"color: #ff00a0;\"\u003eAbout GST Appeals \u0026amp; Appellate Procedures\u003c\/span\u003e\u003c\/h2\u003e\n\u003ctable style=\"font-weight: 400; height: 2813.2px;\" width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 19.6px;\"\u003e\n\u003ctd style=\"height: 19.6px;\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 2793.6px;\"\u003e\n\u003ctd style=\"height: 2793.6px;\"\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1       \u003c\/strong\u003eGST in India — An Overview\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2       \u003c\/strong\u003eAppeals and Revision: Legal Framework\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3       \u003c\/strong\u003eLegal Terminology and Principles of Interpretation\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4       \u003c\/strong\u003eAppeals to Appellate Authority\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.1        Text of Rules 26, 108, 109, 109A, 109C and 113 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.2        Text of Forms GST APL-01, GST APL-02 GST APL-03, GST APL-04 and GST APL-01\/03W of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.3        Text of Notification No. 2\/2017-Central Tax, dated 19.06.2017 regarding jurisdiction of authorities and subsequent amendments upto 31.03.2025\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.4        Text of Kerala State Circular No. 5\/2024, dated 6-4-2024 — Guidelines for numbering of Appellate Order\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.5        Text of Circular No. 157\/13\/2021-GST, dated 20-7-2021 — Clarification on extention of limitation period\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.6        Text of Notification No. 29\/2023-CT, dated 31.07.2023 —\u003cbr\u003eRegarding special appeal procedure in transitional credit matters\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.7        Text of Notification No. 53\/2023-CT, dated 02.11.2023 —Regarding Amnesty Scheme for GST Appeals\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.8        Text of Notification No. 22\/2024-CT, dated 08.10.2024 —\u003cbr\u003eSpecial Procedure for rectification of orders\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.9        Text of Instruction F. No. 390\/Misc\/3\/2019-JC, dated 05.11.2024 — Mandatory e-hearing in Indirect Taxes\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.10     Text of the Circular No. F. 3(640)\/ GST\/ P\u0026amp;R\/2025\/348-55, dated 13.06.2025 — Guidelines for Mandatory Conduct of Personal Hearings through Virtual Mode in UT of Delhi\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.11     Text of Circular No. 250\/07\/2025-GST dated 24.06.2025-Clarification on reviewing\/revisional\/appellate authority for orders issued by Common Adjudicating Authority\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5       \u003c\/strong\u003eAppeals to Appellate Tribunal\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.1        Text of Rules 26, 110, 111, 112, 113 and 113A of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.2        Text of Applicable Forms GST APL-02, GST APL-04, GST APL-05, GST APL-06, GST APL-07 and GST-APL-05\/07W of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.3        Text of CGST (Ninth Removal of Difficulty) Order No. 9, dated 03.12.2019\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.4        Text of Circular No. 132\/2020-GST, dated 18.03.2020\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.5        Text of Circular No. 157\/13\/2021-GST, dated 20.07.2021\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.6(A)  Text of Notification No. F.No. A-50050\/150\/2018-GSTAT-DOR, dated 14.09.2023 — Principal and State Benches of GST Appellate Tribunal notified\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.6(B)  Text of Gazette Notification [F.No. A-50050\/99\/2018-Ad.1CCESTAT (Pt.)], dated 29.12.2023 — Constitution of Principal Bench of GSTAT\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.6(C)  Text of Notification No. F.No. A-50050\/ 150\/2018-GSTAT-DOR, dated 31.07.2024 — Principal and State Benches of GST Appellate Tribunal notified\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.6(D)  Text of Notification No. F.No. A-50050\/ 99\/2024-GSTAT-DOR, dated 26.11.2024 — Revised list of GSTAT benches with location\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.7        Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.8        Text of Notification No. GSR 256(E), dated 24.04.2025 — GSTAT Procedure Rules, 2025\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.9        Text of Circular F. No. A-50050\/99\/2018-CESTAT DOR-DOR, dated 15.02.2024 — Selection of Members for GSTAT\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.10     Text of Order No. 18\/10\/2024-EO (SM.II), dated 01.05.2024 — Appointment of President for GSTAT\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.11     Text of GSR 340(E), F. No. A-11\/1\/2024-CESTAT-DOR-DOR-Part (1), dated 21.06.2024 — Rules for GSTAT Employees\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.12     Text of Notification F. No. A-50050\/99\/ 2018-CESTAT-DOR-DOR, dated 28.07.2024 - GSTAT Authorities\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.13     Text of Circular No. 224\/18\/2024-GST, dated 11.07.2024 — Clarification on Recovery of GST dues in cases under Appeal\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.14A  Text of Notification No. 18\/2024-CT, dated 30.09.2024 — Appellate Authority for Anti-profiteering Cases\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.14B  Text of Notification No. 19\/2024-CT, dated 30.09.2024 — Anti-profiteering Authority not to accept cases under section 171 of CGST Act, 2017\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.15     Text of Circular No. 01\/2024, dated 11.01.2024 issued by State GST — Kerala — Clarification on filing of Appeal before Appellate Tribunal\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6       \u003c\/strong\u003eRevision of Orders\u003c\/p\u003e\n\u003cp\u003eAnnexure 6.1        Text of Rules 109B of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 6.2        Text of Notification No. 05\/2020-Central Tax, dated 13.01.2020\u003c\/p\u003e\n\u003cp\u003eAnnexure 6.3        Text of FORM GST RVN-01 and Form GST APL-01 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 7       \u003c\/strong\u003eAppeals before Courts\u003c\/p\u003e\n\u003cp\u003eAnnexure 7.1        Text of Rules 26, 114 and 115 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 7.2        Text of Form GST APL-04 and GST APL-08 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 7.3        Text of Circular No. 207\/1\/2024-GST, dated 26.06.2024\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8       \u003c\/strong\u003eAuthorized Representative including GST Practitioner\u003c\/p\u003e\n\u003cp\u003eAnnexure 8.1        Text of Rules 83, 83A, 83B, 84 and 116 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 8.2        Text of Forms GST PCT-01, GST PCT-02, GST PCT-03, GST PCT-04, GST PCT-05, GST PCT-06 and GST PCT-07 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9       \u003c\/strong\u003eMiscellaneous Provisions Applicable to Appeals\u003c\/p\u003e\n\u003cp\u003eAnnexure 9.1        Text of Notification No. 13\/2017-Central Tax, dated 28.06.2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 10     \u003c\/strong\u003eAmnesty\/Waiver Scheme under Section 128A\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.1     Text of Rule 164 of CGST Rules, 2017\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.2     Notification No. 21\/2024-CT, dated 08.10.2024\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.3     Applicable Forms GST SPL-01, GST SPL-02, GST SPL-03, GST SPL-04, GST SPL-05, GST SPL-06, GST SPL-07 and GST SPL-08 of the CGST Act, 2017\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.4     Text of Circular No. 238\/32\/2024-GST, dated 15.10.2024\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.5     Text of Circular No. 248\/05\/2025-GST, dated 27.03.2025\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.6     Text of Instruction No. 02\/2025-GST, dated 07.02.2025\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 1\u003c\/strong\u003e     Abbreviations\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 2\u003c\/strong\u003e          Meaning of Important Legal Maxims\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503303364817,"sku":"","price":1496.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_APPEALS_APPELLATE_PROCEDURES_MOCK_UP_jpg.jpg?v=1775285746"},{"product_id":"all-about-trusts-ngos","title":"All About Trusts \u0026 NGOs","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eAll About Trusts \u0026amp; NGOs\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eIntroduction                                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eProcedure of Formation and Registration of Charitable and Religious Trusts and NGO     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eProvisions of Assessment of Trusts as per Income-tax Act   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eOther Procedural Compliances as per Trust Act                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eProcedural Compliances as per Societies Registration Act, 1860                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAudit of Public Charitable Trusts under the Income Tax Act                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eApplicability of Foreign Contribution Regulation Act                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eApplicability of GST to Trusts, Society and Section 8 Company                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSummary of some Landmark Judgments Related to Trust, Society and Section 8 Company\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003ch3\u003e\n\u003cbr\u003e\u003cbr\u003e\n\u003c\/h3\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503303790801,"sku":"","price":1476.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/trust-mockup_jpg.jpg?v=1777022919"},{"product_id":"new-era-of-forensic-accounting","title":"Red Flags Compendium – Practical Case Studies in Forensic Accounting \u0026 Corporate Fraud Investigation","description":"\u003ch2\u003e\u003cspan style=\"color: rgb(187, 28, 28);\"\u003e\u003cstrong\u003eRed Flags Compendium Practical Case Studies in Forensic Accounting \u0026amp; Corporate Fraud Investigation\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch3\u003e\n\u003cstrong\u003e\u003cbr\u003eChapter 1       \u003c\/strong\u003eRed Flags in Forensic Accounting and Investigation – An Introduction\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 2       \u003c\/strong\u003eMaterial Business Changes\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 3       \u003c\/strong\u003eScale of Operations of a Company\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 4       \u003c\/strong\u003eComplex Transaction Structures\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 5       \u003c\/strong\u003ePredominance of Cash Transactions\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 6       \u003c\/strong\u003eRegistered Office of the Company\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 7       \u003c\/strong\u003eForeign Entity Connections and Potential Non-Compliance with FEMA\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 8       \u003c\/strong\u003eTeam Competency and Presence for Financial as well as Operations related matters\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 9       \u003c\/strong\u003eDirector Disqualification under Section 164(2) of the Companies Act, 2013\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 10     \u003c\/strong\u003eDirector Disqualification Due to Non-Filing of Financial Statements by Connected Entities\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 11     \u003c\/strong\u003eFrequent Changes in Directors and Key Managerial Personnel\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 12     \u003c\/strong\u003eName Sake Directors\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 13     \u003c\/strong\u003eFrequent Changes in Auditors and Auditor Independence\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 14     \u003c\/strong\u003eLarge Number of Related or Connected Entities\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 15     \u003c\/strong\u003eMaterially Adverse Information Identified through Public Domain Searches\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 16     \u003c\/strong\u003ePromoters and Connected Entities Marked as Wilful Defaulters by Banks and Financial Institutions\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 17     \u003c\/strong\u003eCorporate and Bank Guarantees Issued to Related Parties and Third Parties\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 18     \u003c\/strong\u003eUnconfirmed Balances of Debtors, Creditors, Loans, and Advances\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 19     \u003c\/strong\u003eHigh-Value Receipts and Payments during the Look-Back Period\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003e\u003cstrong\u003eChapter 20     \u003c\/strong\u003eLegal and Professional Fees as a Potential Red Flag Indicator\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 21     \u003c\/strong\u003eKickbacks in Procurement Contracts\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 22     \u003c\/strong\u003eDiscrepancies Between Claims and Asset Values of the Corporate Debtor\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 23     \u003c\/strong\u003eNon-Maintenance and Loss of Books and Records\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 24     \u003c\/strong\u003eWeak Accounting Systems and Internal Controls\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 25     \u003c\/strong\u003eNon-Registration and Non-Filing of GST\/IT Returns\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 26     \u003c\/strong\u003eMaterial Arbitration Proceedings\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 27     \u003c\/strong\u003eClean Audit Reports and the Need for an Avoidance Review\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 28     \u003c\/strong\u003eAssets Featuring in the Balance Sheet without Proper Title\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 29     \u003c\/strong\u003eFrequent Changes in Accounting Policies\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 30     \u003c\/strong\u003eIncomplete Board Reports not in Line with the Companies Act, 2013\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 31     \u003c\/strong\u003eAssets in Transit or Not Cleared from Port for a Significant Period of Time\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 32     \u003c\/strong\u003eAssets Used by Other Entities on a Free of Cost or Lower-than-Market Charge Basis\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 33     \u003c\/strong\u003eSignificant Aging of Capital Work in Progress\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 34     \u003c\/strong\u003eSignificant Revaluation Reserves in the Balance Sheet\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 35     \u003c\/strong\u003eSale and Leaseback Transactions of Assets Pledged in Favor of Lenders\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 36     \u003c\/strong\u003eUnauthorized Creation of Security Interests\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 37     \u003c\/strong\u003eAssets Used for Personal Purposes of Promoters with Costs Borne by the Company\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 38     \u003c\/strong\u003eLarge Undervalued Asset Sales without Valuation Reports or Competitive Sale Process\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 39     \u003c\/strong\u003eIncorporation of Special Purpose Vehicles (SPVs) and Transfer of Funds without Underlying Business Purpose\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 40     \u003c\/strong\u003eSignificant Investments in Partnership Firms and Other Unincorporated Entities\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 41     \u003c\/strong\u003eIndian Special Purpose Vehicle (SPV) Subject to Strike Off and Loss of Trail of Funds\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 42     \u003c\/strong\u003eForeign Special Purpose Vehicle (SPV) Closed without Notice to Lenders and Loss of Fund Traceability\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 43     \u003c\/strong\u003eCreation of Assets Abroad and in Related Entities\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 44     \u003c\/strong\u003eSale or Transfer of Key Revenue-Earning Business Divisions\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 45     \u003c\/strong\u003eShares of Investee Entities Purchased as Investments at Exorbitant or Unjustified Premiums\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 46     \u003c\/strong\u003eNo Returns on Investments in Terms of Dividends or Refund of Capital Even after Long Periods\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 47     \u003c\/strong\u003eLarge Value Investments Extinguished or Written off and Recorded as Losses without Proper Rationale, Leading to Erosion of Net Worth\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 48     \u003c\/strong\u003eShareholding Dilution by Fraudulent and Collusive Rights Issue Process and Relinquishments in Investee Companies\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 49     \u003c\/strong\u003eVariances Between Stock Reporting to Lenders and Books of Accounts\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 50     \u003c\/strong\u003eSale of Inventory Other than in the Normal Course of Business\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 51     \u003c\/strong\u003eLarge Sales Returns to Certain Operational Creditors to Enable Preferential Payments for Current Transactions in the Ordinary Course of Business\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 52     \u003c\/strong\u003eInflated Stock and Book Debts Reporting without Underlying Inventory\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 53     \u003c\/strong\u003eCustomer Master Data is Not Maintained Properly and is Incomplete\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 54     \u003c\/strong\u003eFraudulent Accounting and Reporting of Sales and Inflation of Receivables\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 55     \u003c\/strong\u003eHigh Value Discounts Offered to Some Customers and Not to Others\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 56     \u003c\/strong\u003eCollections Routed Through Non-Authorized Bank Accounts or Received in Cash\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 57     \u003c\/strong\u003eCustomer Payments are Made Directly to Vendors\/ Promoters and Receivable Balances are Not Reconciled\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 58     \u003c\/strong\u003eSignificant Aging of Receivables Balances\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003e\u003cstrong\u003eChapter 59     \u003c\/strong\u003eAssignment of Receivables to Third Parties\/Related Parties\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 60     \u003c\/strong\u003eLarge Receivables Extinguished\/Written off and Recorded as Losses without Proper Rationale\/Legal Efforts and Eroding the Net Worth\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 61     \u003c\/strong\u003eFictitious Bank Receipts (In Bank Book but Not in Bank Statements)\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 62     \u003c\/strong\u003eSudden Increase in Unbilled Revenue\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 63     \u003c\/strong\u003eReceivables Written off on the Basis of Arbitral Awards\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 64     \u003c\/strong\u003eAudit Qualifications on Revenue Recognition, Inability to Obtain Balance Confirmations\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 65     \u003c\/strong\u003eInflated Book Debts Reporting to Bankers Not Reconciled to Books of Accounts\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 66     \u003c\/strong\u003ePresence of a High Number of Bank Accounts and Inter-Se Movement of Funds\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 67     \u003c\/strong\u003eDiversion of Funds to Parties Other than Normal Business Payees\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 68     \u003c\/strong\u003eRound Tripping of Funds Between Various Cash Credit Accounts Held with Different Bankers to Enhance Debit and Credit Summations of Bank Accounts\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 69     \u003c\/strong\u003eFund Movements Not through Designated Consortium Accounts\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 70     \u003c\/strong\u003eLoans and Advances given without any Agreements and Legal Recourse\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 71     \u003c\/strong\u003eLoans to Directors\/Entities for No Business Purpose and Includes Related\/Connected Entities\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 72     \u003c\/strong\u003eSignificant Aging of Loan Balances\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 73     \u003c\/strong\u003eLoans and Advances on an Interest-Free Basis Although Interest is Paid by the Company\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 74     \u003c\/strong\u003eLarge Value Loans and Advances Written off without any Legal Recourse\/Attempts to Collect and Eroding the Net Worth\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 75     \u003c\/strong\u003eLoans and Advances Outstanding in Entities which are under “Strike-off” as per MCA Records and No Proceedings are Stated as Possible\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 76     \u003c\/strong\u003eShare Capital Not Received by Bank Funds Process but by Adjustment Entries\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 77     \u003c\/strong\u003eReturn of Allotment Not Filed or Filed with Wrong Facts and Figures\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 78     \u003c\/strong\u003eExorbitant Share Premium from Investor Companies Not through Bank Sources and\/or Diverted Back later\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 79     \u003c\/strong\u003eShareholding in the CD is Fictitious — the Investor-Shareholders have themselves Extinguished the Investments in their Balance Sheets\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 80     \u003c\/strong\u003eCompany Funds have been used to Purchase Shares of the Company by Directors\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 81     \u003c\/strong\u003eLoans Recorded by Mere Book Entries without Corresponding Bank Inflows — Preference\/ Fraudulent\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 82     \u003c\/strong\u003eRound Tripping Loans Received, diverted to Other Group\/Connected Entities without any Business Purpose — Diversion of Funds\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 83     \u003c\/strong\u003eLoans taken without No Objection from Existing Lenders and Security Interest Created thereon\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 84     \u003c\/strong\u003eUnsecured Loan becomes a Secured Loan without New Value\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 85     \u003c\/strong\u003eLoans Stated as Received in Cash\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 86     \u003c\/strong\u003eCertain Loans Settled in Priority over some Other Loans\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 87     \u003c\/strong\u003eLoans Received at Exorbitant Rates of Interest or Security Created and Purchases on Credit at Exorbitant Prices\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 88     \u003c\/strong\u003eLoan Agreement Stated as Secured Loan by Unregistered Memorandum of Deposit of Title Deed (MoDTD) and Ante-Dated Transactions\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 89     \u003c\/strong\u003eWhere Loans have been Recognized due to Invocation of Bank Guarantees (BGs), where such BGs did Not Reflect Genuine Business Transactions\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 90     \u003c\/strong\u003eSecurity Interests and Claims Recognized on Basis of Award by Court or Tribunal\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 91     \u003c\/strong\u003eConversion of Unsecured Loan to Secured Loans in Order to Defraud other Secured Creditors Impacting the Waterfall Mechanism under Section 53 of the Insolvency and Bankruptcy Code\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003e\u003cstrong\u003eChapter 92     \u003c\/strong\u003eFictitious Purchases of Goods and Services and Consequent Liabilities and Losses\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 93     \u003c\/strong\u003eTransactions Especially with Related Parties Not on an Arms-Length Basis\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 94     \u003c\/strong\u003eSignificant Aging of Payables Balances\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 95     \u003c\/strong\u003eHigh Value Sole Selling or Purchase Agents and\/or Related Parties\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 96     \u003c\/strong\u003eCreditors Settled Directly by Customers but still Showing as Outstanding both for Receivables and Payables\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 97     \u003c\/strong\u003eLCs Issued for Local Trade Related Party Transactions without Underlying Trade Transactions\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 98     \u003c\/strong\u003eSignificant Reduction in the Stake of Promoter\/ Director or Increase in the Encumbered Shares of Promoter\/Director\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 99     \u003c\/strong\u003eResignation of the Key Personnel and Frequent Changes in the Management\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 100   \u003c\/strong\u003eIncrease in Borrowings, Despite Huge Cash and Cash Equivalents in the Borrower’s Balance Sheet\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 101   \u003c\/strong\u003eClaims Not Acknowledged as Debt High\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 102   \u003c\/strong\u003eLarge Number of Transactions with Inter-Connected Companies and large Outstanding from such Companies\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 103   \u003c\/strong\u003eFictitious Bank Receipts in Bank Books\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 104   \u003c\/strong\u003eExorbitant Share Premium from Investor Companies\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 105   \u003c\/strong\u003eShare Capital Contributions Not through Bank Channels\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 106   \u003c\/strong\u003eInflated Stock and Book Debts Reporting\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 107   \u003c\/strong\u003eHidden Dangers in Corporate Financial Statements — A Comprehensive Analysis of Red Flags\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 108   \u003c\/strong\u003eCorporate Social Responsibility (CSR) Fraud and Forensic Investigation — A Comprehensive Analysis\u003c\/h3\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503304151249,"sku":"","price":1018.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/red_flag_jpg.jpg?v=1774678965"},{"product_id":"public-international-law-international-law-1-by-dr-jyoti-rattan-dr-vijay-rattan","title":"PUBLIC INTERNATIONAL LAW (International Law 1) by Dr. JYOTI RATTAN \u0026 Dr. VIJAY RATTAN","description":"\u003ctable cellpadding=\"0\" cellspacing=\"0\" border=\"0\" width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd class=\"heading2\" width=\"3%\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003ePUBLIC INTERNATIONAL LAW (International Law 1)\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003eUnit I\u003c\/span\u003e\u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003ePUBLIC INTERNATIONAL LAW\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 1 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Definitions, Nature and Basis of International Law\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 2 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     History, Development, and Codification of International Law           \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 3 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Subjects of International Law                                            \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 4 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Sources of International Law                                            \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 5 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Relationship between International Law and State Law          \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 6 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Recognition                                                                          \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 7 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     State Territory and Modes of Acquiring and Losing Territory           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 8      \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eState Succession under International Law                      \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 9      \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eState Sovereignty                                                                \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 10    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eNationality                                                                           \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 11\u003c\/span\u003e\u003c\/strong\u003e\u003cstrong\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   \u003c\/span\u003e\u003cspan\u003eInternational Environment Law                                       \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 12\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    \u003c\/span\u003e\u003cspan\u003eSettlement of Dispute\u003c\/span\u003e\u003cspan\u003e                                                         \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 13 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Intervention                                                                         \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 14\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Extradition                                                                           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 15 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Asylum                                                                                 \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 16 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Diplomatic Relations                                                         \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 17    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eLaw of Treaties\u003c\/span\u003e\u003cspan\u003e                                                                    \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003eUnit II\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eSEA LAW\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 18    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eLaw of the Sea                                                                     \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 19    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInternational Tribunal for the Law of the Sea                 \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 20    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eUNCLOS at 40+: A Revisit                                                \u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003eUnit III\u003c\/span\u003e\u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAIR AND SPACE LAW\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 21    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInternational Aerial Navigation Law                               \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 22    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInternational Anti-Aircraft Hijacking\/ Skyjacking Law           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 23    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInternational Space Law\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503304511697,"sku":"","price":722.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/Public_International_law_jpg.jpg?v=1775285653"},{"product_id":"gst-case-digest-in-2-volumes","title":"GST Case Digest (in 2 volumes)","description":"\u003ch2\u003e\u003cspan style=\"color: rgb(64, 64, 64); background-color: rgb(255, 255, 0);\"\u003e\u003cstrong\u003eThe Book Includes\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003eMore than 5,000 key GST judgments\u003c\/li\u003e\n\u003cli\u003eIn-depth inclusivity spanning Supreme Court,\u003c\/li\u003e\n\u003cli\u003eHigh Courts, AAAR, AAR and NAA pronouncements\u003c\/li\u003e\n\u003cli\u003eMeticulously curated summaries:\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003col\u003e\n\u003cli style=\"list-style-type: none;\"\u003e\n\u003col\u003e\n\u003cli\u003eEach case segmented by sections for Quick Reference\u003c\/li\u003e\n\u003cli\u003eEfficient subject-based arrangement of case-laws\u003c\/li\u003e\n\u003cli\u003eEasy to understand headings on every case law\u003c\/li\u003e\n\u003cli\u003eInsightful Author's Notes across various rulings\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003c\/li\u003e\n\u003c\/ol\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503305527505,"sku":"","price":3916.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_case_digest_jpg.jpg?v=1775284890"},{"product_id":"gst-itc-draft-replies-internal-controls-new-edition-2nd-edn-2024","title":"GST ITC Draft Replies \u0026 Internal Controls [New Edition - 2nd Edn 2024]","description":"\u003ch2\u003e\u003cspan style=\"color: rgb(0, 0, 0);\"\u003eABOUT GST ITC Draft Replies and Internal Controls\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch3 data-start=\"693\" data-end=\"754\"\u003e\u003cstrong data-start=\"696\" data-end=\"752\"\u003eMaster GST ITC Compliance with Expert Draft Replies\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp data-start=\"756\" data-end=\"933\" class=\"\"\u003eStruggling with \u003cstrong data-start=\"772\" data-end=\"813\"\u003eITC-related notices \u0026amp; reconciliations\u003c\/strong\u003e? This book provides a complete guide on \u003cstrong data-start=\"854\" data-end=\"920\"\u003edrafting replies, internal controls, and accounting treatments\u003c\/strong\u003e under GST.\u003c\/p\u003e\n\u003cp data-start=\"935\" data-end=\"1310\" class=\"\"\u003e🔹 \u003cstrong data-start=\"938\" data-end=\"980\"\u003eBlueprint for drafting GST ITC replies\u003c\/strong\u003e\u003cbr data-start=\"980\" data-end=\"983\"\u003e🔹 \u003cstrong data-start=\"986\" data-end=\"1033\"\u003eCommon ITC-related notices \u0026amp; how to respond\u003c\/strong\u003e\u003cbr data-start=\"1033\" data-end=\"1036\"\u003e🔹 \u003cstrong data-start=\"1039\" data-end=\"1103\"\u003eControl chart – Eligible, ineligible, reversed \u0026amp; blocked ITC\u003c\/strong\u003e\u003cbr data-start=\"1103\" data-end=\"1106\"\u003e🔹 \u003cstrong data-start=\"1109\" data-end=\"1147\"\u003eInternal control \u0026amp; reconciliations\u003c\/strong\u003e\u003cbr data-start=\"1147\" data-end=\"1150\"\u003e🔹 \u003cstrong data-start=\"1153\" data-end=\"1185\"\u003eNew GSTR-3B format explained\u003c\/strong\u003e\u003cbr data-start=\"1185\" data-end=\"1188\"\u003e🔹 \u003cstrong data-start=\"1191\" data-end=\"1238\"\u003eRelevant CGST Act, rules \u0026amp; circulars on ITC\u003c\/strong\u003e\u003cbr data-start=\"1238\" data-end=\"1241\"\u003e🔹 \u003cstrong data-start=\"1244\" data-end=\"1308\"\u003eIncludes ready-to-use draft replies for 5 common ITC notices\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1312\" data-end=\"1360\" class=\"\"\u003e🛒 \u003cstrong data-start=\"1315\" data-end=\"1358\"\u003eGet 27% OFF + Free Delivery Order Now\u003c\/strong\u003e\u003cspan style=\"color: #ff00ff;\"\u003e\u003c\/span\u003e\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503306346705,"sku":"","price":1018.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_ITC_Draft_Replies_-_Internal_Controls_-_shopscan_-_Taxscan_-_Bharat_law.jpg?v=1743050699"},{"product_id":"handbook-on-project-reports-by-r-k-garg","title":"Handbook on Project Reports by R.K. Garg","description":"\u003ch2\u003e\u003cspan\u003eAbout Handbook on PROJECT REPORTS\u003cbr\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp\u003eChapter 1       Project and Environmental Analysis —\u003c\/p\u003e\n\u003cp\u003eChapter 2       Capital Project — Definition, Characteristics                   \u003c\/p\u003e\n\u003cp\u003eChapter 3       Capital Projects — Opportunities, Classification, Benefits          \u003c\/p\u003e\n\u003cp\u003eChapter 4       Capital Project Cycle, Stages in Project Execution           \u003c\/p\u003e\n\u003cp\u003eChapter 5       Detailed Project Report (DPR) — Definition, Preparation, Uses, Auditing       \u003c\/p\u003e\n\u003cp\u003eChapter 6       Project Preparation — Multi-Functional Skills Required\u003c\/p\u003e\n\u003cp\u003eChapter 7       Project Viability                                                                   \u003c\/p\u003e\n\u003cp\u003eChapter 8       Project Analysis — Commercial Aspects                           \u003c\/p\u003e\n\u003cp\u003eChapter 9       Project Analysis — Technical Aspects                               \u003c\/p\u003e\n\u003cp\u003e      Chapter 10     Project Analysis — Economic Aspects [Social Cost– Benefit Analysis]  \u003c\/p\u003e\n\u003cp\u003eChapter 11     Project Analysis — Managerial Aspects [Analysis of Strengths of Managerial Team] \u003c\/p\u003e\n\u003cp\u003eChapter 12     Project Analysis — Financial Aspects [Estimation, Viability, and Financing]   \u003c\/p\u003e\n\u003cp\u003eAPPENDICES\u003c\/p\u003e\n\u003cp\u003eAppendix A   Project Report — Contents and Information\u003c\/p\u003e\n\u003cp\u003eAppendix B    Chart on Commercial Analysis\u003c\/p\u003e\n\u003cp\u003eAppendix C   Determination of Sale Price\u003c\/p\u003e\n\u003cp\u003eAppendix D   Operation Process Flow Chart\u003c\/p\u003e\n\u003cp\u003eAppendix E    Manpower Estimates\u003c\/p\u003e\n\u003cp\u003eAppendix F    Illustrations on Project Network and Time Estimates\u003c\/p\u003e\n\u003cp\u003eAppendix G   Illustrations on Cost of Capital\u003c\/p\u003e\n\u003cp\u003eAppendix H   Illustrations on Time Value of Money, Financial Appraisal of Capital Projects\u003c\/p\u003e\n\u003cp\u003e                        — Illustration on analysis of Pollution Control Project\u003c\/p\u003e\n\u003cp\u003eAppendix I     Illustration on Projected Financial Statements and Detailed Financial Appraisal of a Large Project\u003c\/p\u003e\n\u003cp\u003eAppendix J    Example of ‘Consideration of Inflation Factor’ in Project Preparation and Appraisal\u003c\/p\u003e\n\u003cp\u003eAppendix K   Present Value (Table A) (For Annual Discounting)              \u003c\/p\u003e\n\u003cp\u003eAppendix L    Present Value (Table B) (Discounting Stream of Even Cash Flows)\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503307690193,"sku":"","price":810.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/handbook-projectreport-project-concepts-analysisandfinancing-shopscan.jpg?v=1742988484"},{"product_id":"know-when-to-say-no-to-cash-transactions","title":"Know When to Say No to Cash Transactions","description":"\u003cdiv\u003e\n\u003cul\u003e\n\u003cli\u003eChapter 1\u003cspan\u003e \u003c\/span\u003eIntroduction\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 2\u003cspan\u003e \u003c\/span\u003eRestrictions on Expenditure (Capital \u0026amp; Revenue)\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 3\u003cspan\u003e \u003c\/span\u003eIncentives to Encourage Cashless Business Transactions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 4\u003cspan\u003e \u003c\/span\u003eRestrictions on Loans, Deposits \u0026amp; Advances\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 5\u003cspan\u003e \u003c\/span\u003eRestrictions on Cash Transactions in Real Estate\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 6\u003cspan\u003e \u003c\/span\u003eDisallowance of Income Tax Deductions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 7\u003cspan\u003e \u003c\/span\u003eRestrictions on Cash Transactions of `2 Lakhs or more\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 8\u003cspan\u003e \u003c\/span\u003eIssues Arising on Account of Cash Deposited in bank - Demonetisation or Otherwise\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 9\u003cspan\u003e \u003c\/span\u003eConcept of 'on money' during Search and Surveys\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 10\u003cspan\u003e \u003c\/span\u003eProvisions of section 269SU\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 11\u003cspan\u003e \u003c\/span\u003eTax Deducted at Source Provisions on Cash Transactions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 12\u003cspan\u003e \u003c\/span\u003eCash Transactions in Agriculture Sector\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 13\u003cspan\u003e \u003c\/span\u003eCash Restrictions on Charitable Trusts\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 14\u003cspan\u003e \u003c\/span\u003eHigh Value Cash Transactions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 15\u003cspan\u003e \u003c\/span\u003eMiscellaneous\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/div\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503309820113,"sku":"","price":481.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/cash-transaction-mockup_jpg.jpg?v=1777028396"},{"product_id":"hindu-undivided-family-formation-management-taxation","title":"Hindu Undivided Family (Formation, Management \u0026 Taxation)","description":"\u003ch2\u003eAbout Hindu Undivided Family (Formation, Management \u0026amp; Taxation)\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 1\u003c\/strong\u003e\u003cspan\u003e       Who is Hindu?\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 2\u003c\/strong\u003e       Hindu Undivided Family (Concept and Creation)\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 3\u003c\/strong\u003e       Coparcener\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 4\u003c\/strong\u003e       Karta\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 5\u003c\/strong\u003e       HUF and\u003cspan\u003e \u003c\/span\u003eProperty\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 6\u003c\/strong\u003e       Partition\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 7\u003c\/strong\u003e       \u003cstrong\u003eFamily Arrangement                                                              \u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 8\u003c\/strong\u003e       HUF and Business\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 9\u003c\/strong\u003e       Residential Status of HUF and\u003cspan\u003e \u003c\/span\u003eTaxability\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 10\u003c\/strong\u003e     HUF and Taxation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 11\u003c\/strong\u003e     Assessment of Hindu Undivided Family\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 12\u003c\/strong\u003e     Tax Deduction at Source\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 13\u003c\/strong\u003e     Hindu Succession\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 14\u003c\/strong\u003e     Hindu Marriages\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 15\u003c\/strong\u003e     Adoption and Maintenance\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 16\u003c\/strong\u003e     Minority and Guardianship\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 17\u003c\/strong\u003e    \u003cspan\u003e \u003c\/span\u003eFrequently Asked Questions\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAppendix 1\u003c\/strong\u003e    Rates of Tax\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAppendix 2 \u003c\/strong\u003e   Return Forms with ITR V\/Acknowledgment\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eITR-2   \u003c\/strong\u003e     For Individuals and HUFs not having income from profits and gains of business or profession\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eITR-3   \u003c\/strong\u003e     For individuals and HUFs having income from profits and gains of business or profession\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eITR-4  \u003c\/strong\u003e      SUGAM: For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs. 50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eITR-V  \u003c\/strong\u003e     Where the data of the Return of Income in Forms ITR-2, ITR-3, SUGAM (ITR-4) filed but NOT verified electronically\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAcknowledgement   \u003c\/strong\u003e   Where the data of the Return of Income in Form ITR-2, ITR-3, SUGAM (ITR-4) filed and verified\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503309885649,"sku":"","price":1062.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/hindu-mockup_jpg_14bb8eed-93f4-47f5-9afb-5fb42c72d2d9.jpg?v=1777027058"},{"product_id":"guide-to-deeds-documentation-in-2-vols-free-ebook-access","title":"Guide to DEEDS \u0026 Documentation (in 2 vols.)","description":"\u003ch2\u003e\u003cspan\u003eAbout Guide to DEEDS \u0026amp; Documentation (in 2 vols.)\u003c\/span\u003e\u003c\/h2\u003e\n\u003ctable width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \n\u003ch2\u003e\u003cstrong\u003eVolume 1\u003c\/strong\u003e\u003c\/h2\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 1\u003c\/strong\u003e      Introduction\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 2\u003c\/strong\u003e      Construction\/Interpretation of deeds and documents\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 3\u003c\/strong\u003e      Acknowledgment\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 4\u003c\/strong\u003e      Adoption\u003c\/h3\u003e\n\u003ch3\u003e[Advertisements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 5\u003c\/strong\u003e      Affidavits\u003c\/h3\u003e\n\u003ch3\u003e[Agency (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 6\u003c\/strong\u003e      Agreements\u003c\/h3\u003e\n\u003ch3\u003eA.  Advertisement Agreements\u003c\/h3\u003e\n\u003ch3\u003eB.   Agency Agreements\u003c\/h3\u003e\n\u003ch3\u003eC.  Apprenticeship Agreements\u003c\/h3\u003e\n\u003ch3\u003eD.  Auction Agreements\u003c\/h3\u003e\n\u003ch3\u003eE.   Brokerage and Underwriting Agreements\u003c\/h3\u003e\n\u003ch3\u003eF.   Building and Engineering Agreements\u003c\/h3\u003e\n\u003ch3\u003eG.  Confidentiality Agreements\u003c\/h3\u003e\n\u003ch3\u003eH.  Contractual Agreements\u003c\/h3\u003e\n\u003ch3\u003eI.    Labour Agreements\u003c\/h3\u003e\n\u003ch3\u003eJ.    Employment Contracts\u003c\/h3\u003e\n\u003ch3\u003eK.  Commercial Agreements\u003c\/h3\u003e\n\u003ch3\u003eL.   Electronic Contract\u003c\/h3\u003e\n\u003ch3\u003e[Amalgamation (\u003cem\u003eSee under Chapter 12: Company Restructuring (Merger, Amalgamation, Joint Venture) and Insider Trading\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e[Apprenticeship agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 7      \u003c\/strong\u003eArbitration\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 8      \u003c\/strong\u003eAssignment\u003c\/h3\u003e\n\u003ch3\u003e[Auction (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 9      \u003c\/strong\u003eBanking Forms, Documents and Negotiable Instruments\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 10    \u003c\/strong\u003eBonds and Indemnities\u003c\/h3\u003e\n\u003ch3\u003e[Brokerage and underwriting agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e[Building and Engineering agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 11    \u003c\/strong\u003eCompany Forms and Documents\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 12    \u003c\/strong\u003eCompany Restructuring (Merger, Amalgama-tion, Joint Venture) and Insider Trading\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 13    \u003c\/strong\u003eComposition, Compromise and Family Settlements\u003c\/h3\u003e\n\u003ch3\u003e[Confidentiality Agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 14    \u003c\/strong\u003eConsumer Protection\u003c\/h3\u003e\n\u003ch3\u003e[Contractual Agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e[Copyright Agreements (\u003cem\u003eSee under Chapter 26: \u003c\/em\u003e\u003cem\u003eIntellectual Property Rights\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 15    \u003c\/strong\u003eDivorce and Maintenance\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 16    \u003c\/strong\u003eDomestic\u003cbr\u003eViolence\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 17    \u003c\/strong\u003eEasements\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 18    \u003c\/strong\u003eExchange\u003c\/h3\u003e\n\u003ch3\u003e[Family Settlement (\u003cem\u003eSee under Chapter 13: Composition, Compromise and Family Settlements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 19    \u003c\/strong\u003eForeign Collaboration and Joint Venture Agreements\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 20    \u003c\/strong\u003eFranchising\u003c\/h3\u003e\n\u003ch3\u003e\u003cstrong\u003eVolume 2\u003c\/strong\u003e\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 21    \u003c\/strong\u003eGift\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 22    \u003c\/strong\u003eGuarantees\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 23    \u003c\/strong\u003eHire-purchase Agreements\u003c\/h3\u003e\n\u003ch3\u003e[Hypothecation (\u003cem\u003eSee under Chapter 29: Mortgage, Pledge, Hypothecation and other Security Documents\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 24    \u003c\/strong\u003eInformation Technology\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 25    \u003c\/strong\u003eInfrastructure Development and Financing\u003c\/h3\u003e\n\u003ch3\u003e[Indemnity (\u003cem\u003eSee under Chapter 10: \u003c\/em\u003e\u003cem\u003eBonds and Indemnities\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e[Insider Trading (\u003cem\u003eSee under Chapter 12: Company Restructuring (Merger, Amalgamation, Joint Venture) and Insider Trading\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 26    \u003c\/strong\u003eIntellectual Property Rights\u003c\/h3\u003e\n\u003ch3\u003e[Joint Ventures (\u003cem\u003eSee under Chapter 11: \u003c\/em\u003e\u003cem\u003eCompany Forms and Documents\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e[Labour Agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 27    \u003c\/strong\u003eLease and License\u003c\/h3\u003e\n\u003ch3\u003e[Maintenance (\u003cem\u003eSee under Chapter 15: \u003c\/em\u003e\u003cem\u003eDivorce and Maintenance\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 28    \u003c\/strong\u003eMemorandum of Understanding\u003c\/h3\u003e\n\u003ch3\u003e[Miscellaneous Agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 29    \u003c\/strong\u003eMortgage, Pledge, Hypothecation and other Security Documents\u003c\/h3\u003e\n\u003ch3\u003e[Negotiable Instruments (\u003cem\u003eSee under Chapter 9: Banking Forms, Documents and Negotiable Instruments\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 30    \u003c\/strong\u003eNotices\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 31    \u003c\/strong\u003ePartition\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 32    \u003c\/strong\u003ePartnership\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 33    \u003c\/strong\u003ePartnership with Limited Liability\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 34    \u003c\/strong\u003ePower of attorney\u003c\/h3\u003e\n\u003ch3\u003e[Property Transactions Documents (\u003cem\u003eSee under Chapter 29: Mortgage, Pledge, Hypothecation and other Security Documents\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e[Security Documents (\u003cem\u003eSee under Chapter 29: Mortgage, Pledge, Hypothecation and other Security Documents\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e[Service Agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 35    \u003c\/strong\u003eSexual Harassment of Women at Workplace (Prevention, Prohibition \u0026amp; Redressal)\u003c\/h3\u003e\n\u003ch3\u003e[Supply Commercial Agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 36    \u003c\/strong\u003eRailway Claims\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 37    \u003c\/strong\u003eReal Estate Regulation and Development Act (RERA) — Purchase of property under\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 38    \u003c\/strong\u003eReceipt\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 39    \u003c\/strong\u003eRectification, Modification and Cancellation\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 40    \u003c\/strong\u003eRelease\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 41    \u003c\/strong\u003eRight to Information\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 42    \u003c\/strong\u003eSale of Immovable Property\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 43    \u003c\/strong\u003eSecuritisation\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 44    \u003c\/strong\u003eShipping Documents\u003c\/h3\u003e\n\u003ch3\u003e[Takeovers (\u003cem\u003eSee under Chapter 12: \u003c\/em\u003eCompany Restructuring (Merger, Amalgamation, Joint Venture) and Insider Trading)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 45    \u003c\/strong\u003eTransport Documents\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 46    \u003c\/strong\u003eTrusts, Wakfs, Societies and Non-profit making Companies\u003c\/h3\u003e\n\u003ch3\u003e[Wakfs (\u003cem\u003eSee under Chapter 46: \u003c\/em\u003eTrusts, Wakfs, Societies and Non-profit making Companies)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 47    \u003c\/strong\u003eWills\u003c\/h3\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503309983953,"sku":"","price":3497.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/DEEDS_and_Documentation_jpg.jpg?v=1775285447"},{"product_id":"company-balance-sheet-and-profit-loss-account","title":"Company Balance Sheet and Profit \u0026 Loss Account","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eCompany Balance Sheet and Profit \u0026amp; Loss Account under Accounting Standards \u0026amp; Schedule III (for the F. Y. 2025-2026)\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDIVISION 1\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAccounts of Companies and\u003cbr\u003eBoard of Directors Report\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Books of Account, Statutory Registers and Records     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Financial Reporting                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Approval and Adoption of Accounts                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      National Financial Reporting Authority (NFRA) and Accounting Standards          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Reopening of Accounts                                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Voluntary Revision of Financial Statements or Board's Report          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Sending Financial Statements to Members, etc. and Filing with ROC           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Mandatory Internal Audit                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Audit Committee                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDivision 2\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eCompanies (Auditor's Report) Order, 2020\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCompanies (Auditor's Report) Order, 2020 — Checklist     \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDivision 3\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eFinancial Reporting\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Schedule III under Companies Act, 2013 — An Analysis        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    FAQs on Schedule III under Companies Act, 2013       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 13\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Schedule III under Companies Act, 2013 — Practice Update  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 14\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Schedule III (2021 Amendments)                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 15\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Companies (Accounting Standards) Rules, 2021           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 16\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Gist of Accounting Standards                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 17\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Fixed Assets and Intangible Assets (Property, Plant and Equipment and Intangible Assets)                                                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 18\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Investments                                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 19\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Current Assets, Loans and Advances                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 20\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Miscellaneous Expenditure                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 21    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eShare Capital                                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 22\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Reserves and Surplus                                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 23\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Secured Loans, Unsecured Loans and\u003cbr\u003eLong Term Provisions                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 24\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Current Liabilities and Provisions                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 25\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Borrowings from Banks and Financial Institutions for the Specific Purpose\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 26\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Contingent Liabilities and Dividends                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 27\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Additional Regulatory Information                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 28\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Profit and Loss Account                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 29\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Accounting Treatment for MAT Credit                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 30\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Expenditure Incurred During Construction Period      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 31\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Financial Instruments                                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 32\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Accounting for Derivatives, Equity Index \u0026amp; Equity Stock Options   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 33    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCash Flow Statement                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 34    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eConstruction Contracts                                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 35    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eEffects of Changes in Foreign Exchange Rates               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 36    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eBorrowing Costs                                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 37    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSegment Reporting                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 38    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRelated Party Disclosures, Borrowings by Companies and Loans to Directors      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 39    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eLease Accounting                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 40    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eEmployee Benefits                                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 41    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eConsolidation of Accounts                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 42    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAccounting for Amalgamations                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 43    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eReporting under MSMED Act, 2006                                \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDIVISION 4\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eDepreciation\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 44\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    \u003c\/span\u003e\u003cspan\u003eDepreciation under Companies Act, 2013                      \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 45\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    \u003c\/span\u003e\u003cspan\u003eAS 10: Property, Plant and Equipment                           \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 46\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    \u003c\/span\u003e\u003cspan\u003ePractical Illustrations on Depreciation Including\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eTransitional Provisions as per pre-revised AS 6 and AS 10                                                      \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 47\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    \u003c\/span\u003e\u003cspan\u003ePractical Illustrations on Depreciation as per AS 10 (Revised)           \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 48    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSchedule II of Companies Act, 2013 versus Schedule XIV of Companies Act, 1956\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDIVISION 5\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChecklists of Accounting Standards\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 49    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eChecklists of Accounting Standards                                \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDIVISION 6\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003ePractice Pointers\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 50    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003ePractice Pointer Issues on Accounting Standards         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 51    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCommonly Found Non-Compliances of Schedule III of the Companies Act, 2013 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 52    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSpecimen Financial Statements under Accounting Standards\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAppendix 1   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eFormulas to compute ratios for Schedule III\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503311491281,"sku":"","price":2171.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/companybalancesheetandprofit-mockup_jpg.jpg?v=1781692557"},{"product_id":"statutory-audit-a-ready-reckoner","title":"Statutory Audit - A Ready Reckoner","description":"\u003ctable style=\"font-weight: 400;\" width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\"\u003e\n\u003ch3\u003e\u003cspan style=\"color: #ff00ff;\"\u003eAbout Statutory Audit - A Ready Reckoner \u003c\/span\u003e\u003c\/h3\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision I\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eAppointment of Auditors\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e        Appointment and Removal of Auditors\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e        Management Services and the Auditors\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e        Code of Ethics\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e        Unique Document Identification Number (UDIN)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e        Audit Trail and Other Matters to be reported by Auditors under the Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision II\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eAudit of Items of Financial Statements — Ready Reckoner\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e        Books of Accounts and Financial Statements\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 7\u003c\/strong\u003e        Consolidation of Financial Statements\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e        Audit Checklist for Share Capital\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e        Audit Checklist for Reserve and Surplus\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e      Audit Checklist for Borrowings\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e      Audit Checklist for Trade Receivables\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e      Audit Checklist for Cash and Cash Equivalents\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 13\u003c\/strong\u003e      Audit Checklist for Inventories\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 14\u003c\/strong\u003e      Audit Checklist for Fixed Assets and Property, Plant and Equipment (PPE)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 15\u003c\/strong\u003e      Audit Checklist for Intangibles\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 16\u003c\/strong\u003e      Audit Checklists for Trade Payables and Current Liabilities\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 17\u003c\/strong\u003e      Audit Checklists for Loans and Advances and Other Current Assets\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 18\u003c\/strong\u003e      Audit Checklists for Provisions and Contingent Liabilities\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 19\u003c\/strong\u003e      Audit Checklists for Sale of Products and Rendering of Services\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 20\u003c\/strong\u003e      Audit Checklists for Other Income Comprising Interest Income, Dividend Income, Gain\/Loss on Sale of Investments etc.\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 21\u003c\/strong\u003e      Audit Checklists for Purchases\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 22\u003c\/strong\u003e      Audit Checklists for Employee Benefits Expenses\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 23\u003c\/strong\u003e      Audit Checklists for Depreciation and Amortisation\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 24\u003c\/strong\u003e      Audit Checklists for Other Expenses like Power and Fuel, Rent, Repair to Building, Plant and Machinery, Insurance, Travelling, Legal and Professional, Miscellaneous Expenses\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 25\u003c\/strong\u003e      Audit Checklists for Taxes on Income and Minimum Alternative Tax (MAT)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 26      \u003c\/strong\u003eStatutory Auditors’ Responsibilities in Relation to Fraud in a Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 27      \u003c\/strong\u003eMateriality in Statutory Audit: Illustrative Case Studies\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 28      \u003c\/strong\u003eHow to do Risk Assessment and Audit Sampling\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision III\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eSchedule III Specimen Format of Financial Statements (AS Based\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 29\u003c\/strong\u003e      Specimen Format of Financial Statements under Schedule III for AS compliant companies\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 30\u003c\/strong\u003e      Practice Pointer Issues on Accounting Standards\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 31\u003c\/strong\u003e      Checklists of Accounting Standards\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision IV\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eSA and CARO Checklist\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 32\u003c\/strong\u003e      Standards on Auditing (SA) Checklists\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 33\u003c\/strong\u003e      Companies (Auditor's Report) Order, 2020 — Checklist\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision V\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eAudit Programme \u003c\/strong\u003e\u003cstrong\u003e– \u003c\/strong\u003e\u003cstrong\u003eAudit Compliance Procedures\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 34\u003c\/strong\u003e      Business Client Information Checklist\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 35\u003c\/strong\u003e      KYC New Client\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 36\u003c\/strong\u003e      Illustrative Audit Programmes for Accounting System \u0026amp; Internal Control\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 37\u003c\/strong\u003e      Illustrative list of Questions to Evaluate Entity Level Controls Considering Nature of Business, Size of Operation and Organisational Structure of the Entity\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision VI\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eFormats of Engagement and Representation Letters, Reports\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 38\u003c\/strong\u003e      Illustrative Formats on Agreeing the Terms of Audit Engagements\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 39\u003c\/strong\u003e      Illustrative Format of Representation Letter\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 40\u003c\/strong\u003e      Specimen of Management Representation Letter on Statutory Audit (including Audit Trail)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 41\u003c\/strong\u003e      Illustrative Format on an Engagement Letter for an Agreed upon Procedures Engagement\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 42\u003c\/strong\u003e      Illustrative Format on Engagement Letter for a Compilation Engagement\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 43\u003c\/strong\u003e      Illustrative Format on Engagement Letter for a Review of Interim Financial Information\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 44\u003c\/strong\u003e      Illustrative Format on Engagement Letter for an Engagement to Review Historical Financial Statements\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 45\u003c\/strong\u003e      Illustrative Format on Independent Auditor’s Reports on Financial Statements\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 46\u003c\/strong\u003e      Illustrative Format on Practitioner’s Report with an Unmodified Opinion\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 47\u003c\/strong\u003e      Illustrative Format on Auditor’s Report on Emphasis of Matter Paragraph and Other Matter Paragraphs\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 48\u003c\/strong\u003e      Illustrative Formats on Auditor’s Reports with Modifications to the Opinion\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 49\u003c\/strong\u003e      Illustrative Formats of Auditor’s Report with Modified Opinion\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 50\u003c\/strong\u003e      Illustrative Formats on Auditor’s Report on Corresponding Figures and Comparative Financial Statements\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 51\u003c\/strong\u003e      Illustrative Formats on Auditor’s Reports Relating to Going Concern\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 52\u003c\/strong\u003e      Illustrative Formats on Auditor’s Report Relating to Other Information\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 53\u003c\/strong\u003e      Illustrative Formats on Practitioners’ Compilation Reports\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 54\u003c\/strong\u003e      Illustrative Formats on Review Reports on Interim Financial Information\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 55\u003c\/strong\u003e      Illustrative Formats on Practitioners’ Review Reports\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 56\u003c\/strong\u003e      Illustrative Formats on Special Purpose Financial Statements\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 57\u003c\/strong\u003e      Illustrative Formats on Summary Financial Statements\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 58\u003c\/strong\u003e      Illustrative Format on a Report of Factual Findings in Connection with Accounts Receivable\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 59\u003c\/strong\u003e      Illustrative Formats on a Single Financial Statement and a Specific Element of a Financial Statement\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 60\u003c\/strong\u003e      Illustrative Format of an Unmodified Report on a Projection\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 61\u003c\/strong\u003e      Illustrative Formats on Service Organization’s Assertions\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 62\u003c\/strong\u003e      Illustrative Formats on Modified Service Auditor’s Assurance Reports\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 63\u003c\/strong\u003e     Illustrative Formats on Service Auditor’s Assurance Reports\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 64\u003c\/strong\u003e     Information Requests and Other Client Admin Letters – Letter of Weakness and Appendix\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 65\u003c\/strong\u003e      Confirmation Letter for Struck Off Status to be sent by Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 66\u003c\/strong\u003e      NOC Communication with predecessor\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 67\u003c\/strong\u003e      Eligibility and Independence confirmation to be appointed (or) continue as auditors\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision VII\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eRevised Formats of Audit Reports (Including Audit Trail)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 68\u003c\/strong\u003e      Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020, Cash Flow\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 69\u003c\/strong\u003e      Revised Format of Audit Report for Private Limited Company with IFC, CARO 2020, Cash Flow\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 70\u003c\/strong\u003e      Revised Format of Audit Report for Private Limited Company without IFC, but with CARO 2020, Cash Flow\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 71\u003c\/strong\u003e      Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020 but with Cash Flow\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision VIII\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eSpecimen Audit Report from Published Results\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 72\u003c\/strong\u003e      TCS Annual Report\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 73\u003c\/strong\u003e      Infosys Annual Report\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision IX\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eIllustrative Audit Paras for Qualification, Adverse,\u003cbr\u003eDisclaimer, KAM, EOM, OM Matters\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 74\u003c\/strong\u003e      Qualified Opinion – Illustrative Reporting Comments\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 75\u003c\/strong\u003e      Material uncertainty related to Going Concern – Illustrative Reporting Comments\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 76\u003c\/strong\u003e      Emphasis of Matter Paragraph – Illustrative Reporting Comments\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 77\u003c\/strong\u003e      Other Matter Paragraph – Illustrative Reporting Comments\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 78\u003c\/strong\u003e      Key Audit Matters – Illustrative Reporting Comments\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 79 \u003c\/strong\u003e     Disclaimer Opinion – Illustrative Reporting Comments\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 80\u003c\/strong\u003e      Adverse Opinion – Illustrative Reporting Comments\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 81\u003c\/strong\u003e      Other Information Paragraph — Illustrative Reporting Comments\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 82\u003c\/strong\u003e      Internal Controls over Financial Reporting\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003ch3\u003e \u003c\/h3\u003e\n\u003ch2\u003e\n\u003cbr\u003e\u003cbr\u003e\n\u003c\/h2\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503311622353,"sku":"","price":1607.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/STATUTORY_AUDIT_jpg.jpg?v=1775285347"},{"product_id":"gst-on-real-estate-works-contracts","title":"GST on Real Estate \u0026 Works Contracts","description":"\u003ch1 class=\"product_title entry-title\"\u003eGST on Real Estate \u0026amp; Works Contracts\u003c\/h1\u003e\n\u003cp\u003eAbout GST on Real Estate Book\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1 \u003c\/strong\u003e     Background of GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2 \u003c\/strong\u003e     Taxable event\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e      Value of taxable supply of goods or services or both\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e      Input Tax Credit\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e      Input Tax Credit when Exempted as well as Taxable Supplies Made\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e      Input Tax Credit — Miscellaneous Provisions\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 7\u003c\/strong\u003e      Place of Supply of Goods or Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e      Time of Supply of Goods or Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e      Reverse Charge Mechanism\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e    E-Way Bill for Transport of Goods\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e    Procedures in GST\u003c\/p\u003e\n\u003cp\u003ePART II\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eGST ON REAL ESTATE TRANSACTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAND WORKS CONTRACT SERVICES\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e    Real Estate Sector\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 13\u003c\/strong\u003e    Real Estate Project (REP) and Residential Real Estate Project (RREP)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 14\u003c\/strong\u003e    Joint Development Agreements (JDA)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 15\u003c\/strong\u003e    Affordable Residential Apartments\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 16\u003c\/strong\u003e    Leasing and Renting of Real Estate\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 17\u003c\/strong\u003e    Cooperative Housing Societies\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 18\u003c\/strong\u003e    Frequent Asked Questions on Real Estate\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 19\u003c\/strong\u003e    Taxability of Government Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 20\u003c\/strong\u003e    Works Contract Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 21\u003c\/strong\u003e    Real Estate (Regulations and Development) Act, 2016\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503312441553,"sku":"TXN1509","price":821.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_on_real_estate_jpg.jpg?v=1775280224"},{"product_id":"abc-of-gst","title":"ABC of GST","description":"\u003cp\u003eAbout ABC of GST 2026\u003c\/p\u003e\n\u003ch2\u003e\u003cstrong\u003eDivision I - CGST Act, 2017\u003c\/strong\u003e\u003c\/h2\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 1: Preliminary (ABC of GST 2026)\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 1 Short title, extent, and commencement\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 2 Definitions\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 2: Preliminary Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 1  Short title and Commencement\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 2 Definitions\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 3: Administration \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 3 Officers under this Act\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 4 Appointment of officers\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 5 Power of officers\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 6 Cross utilisation of powers by CGST and SGST\/UTGST officers\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 4: Levy \u0026amp; Collection of Tax \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 7 Scope of Supply i.e. transactions that shall be treated as supply for the purpose of this Act.\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSCHEDULE I: Transaction without consideration to be treated as supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSCHEDULE II: Which specific transactions shall be treated as supply of goods\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSCHEDULE III: Transaction which neither are supply of goods, nor supply of service\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 8 How tax shall be charged on composite or mixed supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 9 Levy and collection of Tax\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 10 Composition Levy\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 11 Exempt Supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 11A Power not to recover tax, not levied, or short-levied as a result of general practice\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 5: Composition Scheme Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 3 Intimation for composition levy\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 4 Effective date for composition levy\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 5 Conditions for opting composition tax scheme\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 6 Validity and cancelation of composition scheme\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 7 Composition tax rate (Effective from 1-4-2020)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForm applicable to composition dealers\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 6: Time and Value of Supply \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 12 Time of supply of goods i.e. when tax liability shall arise\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 13 Time of supply of service i.e. when tax liability shall arise\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 14 Time of supply in case of change in rate of tax \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 15 Value of supply\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 7: Value of Supply Rules \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 27 Value of supply, where money is not the sole consideration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 28 Value of supply between distinct persons or related parties\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 29 Value of supply of goods between principal and agent\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 30 Value of supply based on cost price\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 31 Other method for determining the value of supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 31A Value of supply of lottery, betting, gambling and horse racing\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 31B Value of supply of online gaming including online money gaming\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 31C Value of supply in case of casino\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 32 Value of supply in case of certain services\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 32A Value of supply where Kerala Flood Cess is applicable\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 33 Value of supply of service in case of Pure Agent\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 34 Value of supply, where consideration is received in foreign currency\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 35 Value of supply inclusive of GST Tax\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 8: Input Tax Credit\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 16 Eligibility, conditions and time limit for claiming input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 17 Blocked input tax credit and apportionment of common input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 18 Availability of input tax credit in special circumstances \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 19 Input tax credit in respect of goods and capital goods sent for job work\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 20 Manner of distribution of input tax credit by an input service distributor\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 21 Manner of recovery of excess input tax credit distributed\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 9: Input Tax Credit Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 36 Documentary requirements for claiming input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 37 Reversal of input tax credit, if payment is not made to supplier within 180 days\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 37A Reversal of input tax credit, if tax is not paid by suppliers, and re-availment thereof\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 38 Input tax credit by a banking company \u0026amp; financial institution\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 39 Procedure of input tax credit distribution by an input service distributer\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 40 Manner of claiming input tax credit in special circumstances as referred in section 18\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 41 Transfer of input tax credit in case of sale, merger, demerger,  amalgamation, lease, or transfer of a business\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 41A Transfer of input tax credit to distinct person registered on same PAN\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 42 Apportionment of input tax credit of goods are services which are commonly used for effecting taxable and exempt supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 43 Apportionment of input tax credit of capital goods (fixed assets) which are commonly used in taxable and exempt supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 44 Reversal of input tax credit under special circumstances \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 44A Reversal of credit of additional custom duty paid on gold dore bar\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 45 Conditions for claiming input tax credit in respect of goods sent for job work\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForm applicable to input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 10: Registration\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 22 When a Person is liable for registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 23 Persons not liable for registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 24 Compulsory registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eState wise turnover Limit for Registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 25 Procedure of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 26 Deemed registration \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 27 Special provision relating to registration of casual or NRI taxable person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 28 Amendment of registration certificate\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 29 Cancellation or suspension of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 30 Revocation of cancellation of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 11: Registration Rules \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 8 Application for registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 9 Verification and approval of application\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 10 Issue of registration certificate\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 10A Furnishing Bank Account Details\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 10B Aadhar Authentication\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 11 Separate registration for multiple business vertical\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 12 Registration of person liable to TDS or TCS\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 13 Registration of NRI Taxable Person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 14 Registration of person providing service of online data and online money gaming\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 15 Extension of validity period of registration of NRI \u0026amp; casual taxable person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 16 Suo Moto registration by proper officer\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 17 Assignment of unique identity number to certain special entities\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 18 Display of registration certificate and GSTN\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 19 Amendment of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 20 Application for cancellation of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 21 Cancellation of registration in certain cases\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 21A Temporary suspension of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 22 Cancellation of registration by proper officer\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 23 Revocation of cancellation of registration i.e. re-activation of cancelled registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 24 Migration of persons registered under old existing law\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 25 Physical verification of business premises\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 26 Method of authentication of all documents\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eForms applicable to Registration\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 12: Tax Invoice, Debit and Credit Notes\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 31 Issue of tax invoice\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 31A Facility of Digital Payment\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 32 Only registered person can collect tax\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 33 Tax amount to be indicated separately in tax invoice\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 34 Issue of debit or credit note\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 13: Tax Invoice, Debit or Credit Note Rules \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 46 Tax invoice\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 46A Invoice cum Bill of supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 47 Time limit for issue of invoice\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 47A Time limit for issue of invoice in case of RCM supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 48 Manner of issuing Tax Invoice\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 49 Bill of supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 50 Receipt Voucher\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 51 Refund Voucher\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 52 Payment Voucher\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 53 Revised tax invoice, Debit Note, Credit Notes\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 54 Tax invoice issued by some specified persons\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 55 Transportation of goods on delivery challan\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 55A Tax invoice or bill of supply to be carried on by the vehicle transporting the goods.\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 14: Accounts and Records\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 35 Accounts \u0026amp; other records\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 36 Period of retention of accounts\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 15: Accounts \u0026amp; Records Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 56 Maintenance of accounts by a Registered Person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 57 Generation \u0026amp; maintenance of electronic record\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 58 Records to be maintained by transporter \u0026amp; godown operator\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to this chapter\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 16: Returns\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 37 Statement of outward supply i.e. return of sales\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 38 Communication of detail furnished in GSTR-1 to the recipient of supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 39 Return of self-assessed tax liability \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 40 First return in case of new registration \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 41 Reversal of input tax credit, if supplier does file GSTR-3B return, and its re-availment after filing of GSTR-3B return by the supplier\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 42 Matching, reversal, and reclaim of input tax credit.—Omitted\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 43 Matching, reversal, and reclaim of input tax credit.—Omitted\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 43A Matching, reversal, and reclaim of input tax credit.—Omitted\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 44 Annual return \u0026amp; self-certified reconciliation statement\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 45 Final return on cancellation of registration \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 46 Notice to non-filer of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 47 Late fee payable on returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 48 GST Practitioners\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 17: Returns Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 59 Procedure of filing of statement of outward supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 60 Communication of detail of inward supply to the recipient \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 61 Procedure of filing of GSTR-3B return\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 61A Procedure of filing of GSTR-3B return on quarter basis\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 62 Filing of return by composition dealer\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 63 Filing of return by NRI taxable person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 64 Filing of return by supplier of service of online data and money gaming\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 65 Filing of return by an input service distributor\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 66 Filing of return by TDS deductor\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 67 Filing of TCS return by e-commerce operator\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 67A Filing of return through SMS\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 68 Notice to non-filers of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 69-77 Matching of claim of input tax credit.—Omitted\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 78 Matching of detail of supplies made through e-commerce operator\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 79 Matching of claim of input tax credit.—Omitted\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 80 Filing of Annual return and self-certified reconciliation statement\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 81 Filing of Final Return after cancellation of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 82 Filing of return by specified agencies having unique identification number\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 83 Rules regarding GST Practitioner\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 83A Examination of GST Practitioner \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 83B Surrender of enrolment of GST Practitioners\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 84 Conditions for appearance by GST Practitioner\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms Related to Return \u0026amp; GST Practitioners\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 18: Payment of Tax\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 49 Payment of tax interest, penalty and other sum\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 49A First preference is to be given to utilisation of IGST input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 49B Government may prescribe any order for utilization of input tax credit for payment of output tax liability\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 50 Payment of Interest\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 51 Tax deduction at source\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 52 Tax collection at source\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 53 Transfer of input tax credit to respective tax account\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 53A Transfer of cash ledger balance to respective tax account\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 19: Payment of Tax Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 85 Electronic Liability Register\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 86 Electronic Input tax Credit Ledger\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 86A Restrictions on use of balance of electronic input tax credit ledger\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 86B Restrictions on use of balance of electronic input tax credit ledger to a limited extent\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 87 Electronic cash ledger\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 88 Unique identification number for each transaction\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 88A IGST input tax credit to be utilised on first priority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 88B Manner of calculation of interest on delayed payment of tax\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 88C Manner of dealing with difference in liability reported in  GSTR-1 and GSTR-3B\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 88D Manner of dealing with difference of input tax credit in GSTR-3B and GSTR-2B\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eApplicable Forms\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 20: Refund\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 54 Refund of GST Tax\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 55 Refund to notified agencies e.g. UNO, foreign embassy etc.\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 56 Interest payable on delayed refund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 57 Consumer Welfare Fund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 58 Consumer Welfare Fund\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 21: Refund Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 89 Application for refund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 90 Acknowledgement \u0026amp; processing of application for refund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 91 Provisional refund in case of zero rated supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 92 Refund of tax in other cases (other than zero rated supply)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 93 Rejection of refund application\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 94 Interest payable on delayed refund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 95 Refund of tax to notified persons (Foreign Embassies etc.)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 95A Refund of tax to duty free shop at airport\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 95B Refund of tax to CSD canteens\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 96 Refund of IGST tax paid on export supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 96A Export of goods or services without payment of tax under security bond or letter of undertaking\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 96B Recovery of refund in case of non-realisation of export proceeds\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 96C Refund shall be credited to bank account linked with PAN\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 97 Consumer Welfare Fund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 97A Manual filing \u0026amp; processing\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to refunds\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 22: Assessments\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 59 Self-Assessment\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 60 Provisional Assessment\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 61 Scrutiny of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 62 Assessment of non-filer of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 63 Assessment of unregistered persons\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 64 Summary assessment in exceptional cases\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 23: Assessments Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 98 Provisional Assessment\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 99 Scrutiny of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 100 Best judgement assessment of non-filer of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to assessment\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 24: Audit\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 65 Audit by tax authorities\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 66 Special audit by practising CA or Cost accountant\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 25: Audit Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 101 Audit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 102 Special Audit by practising CA or Cost accountant\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to audit\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 26: Inspection, Search, Seizure and Arrest\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 67 Power of inspection, search and seizure\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 68 Inspection of goods in movement or transit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 69 Power to arrest\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 70 Power to summon persons to give evidence and produce documents\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 71 Power to access\/visit to business premises\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 72 Assistance of other Government agencies\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 27: E-way Bill Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 138 E-way Bill\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138A Documents to be carried on with conveyance\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138B Verification of documents and conveyances\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138C Inspection and verification of goods\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138D Detention of vehicle more than 30 minutes\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138E Restriction on generation of e-way bill\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138F Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 28: Inspection, Search \u0026amp; Seizure Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 139 Inspection, search \u0026amp; seizure\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 140 Release of seized goods on provisional basis\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 141 Procedure in respect of seized goods\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to inspection, search, seizure \u0026amp; E-way Bill\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 29: Demand \u0026amp; Recovery\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 73 Determination of tax and other liability in non-fraud cases up to financial year 2023-2024\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 74 Determination of tax liability in fraud cases up to financial year 2023-2024\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 74A Determination of tax liability in fraud or non-fraud cases pertaining to financial year 2024-25 onwards\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 75 General principles \u0026amp; guidelines relating to determination of tax\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 76 Tax collected but not paid to the Government\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 77 Tax collected and paid under wrong head\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 78 Initiation of recovery proceedings\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 79 Modes of recovery of outstanding demand\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 80 Extension of time for payment of outstanding demand and option to pay in instalments\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 81 Transfer of property to be void in certain cases\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 82 Tax to be first charge on properties\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 83 Provisional attachment of properties before determination of demand\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 84 Continuation and validation of recovery proceedings after the order of appellate authorities\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 30: Demand \u0026amp; Recovery Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 142 Notice of demand\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 142A Recovery of demand under old law (VAT etc.)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 142B Intimation of difference of tax liability reported in GSTR-1 and GSTR-3B and recovery of such difference\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 143 Recovery from third party by deduction of money owed\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 144 Recovery through sale of goods\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 144A Recovery of penalty by selling goods or conveyance \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 145 Recovery from a third person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 146 Recovery through execution of a Decree\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 147 Recovery by Sale of movable or immovable property\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 148 Officer cannot participate in bid\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 149 No auction or sale on holidays\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 150 Assistance by police\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 151 Attachment of debts and shares\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 152 Attachment of property in custody of courts or public officer\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 153 Attachment of interest in partnership\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 154 Appropriation of sale proceeds\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 155 Recovery trough land revenue authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 156 Recovery through court\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 157 Recovery from surety or guarantor\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 158 Payment of tax and other amounts in instalments\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 159 Provisional attachment of properties\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 160 Recovery from company in liquidation\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 161 Revision of outstanding demand after the order of appellate authorities\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForm applicable to demand and recovery\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 31: Liability of certain person in certain cases\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 85 Liability in case of transfer of business\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 86 Liability of agent and principal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 87 Liability in case of amalgamation and merger of companies\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 88 Liability of company in case of liquidation\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 89 Liability of directors of a private company\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 90 Liability of partners of a firm\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 91 Liability of guardians, trustee, etc.\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 92 Liability of court of wards\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 93 Liability on death of proprietor, dissolution of firm, partition of HUF etc.\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 94 Liability on closure of business by HUF, firm, AOP\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 32: Advance Ruling\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 95 Definitions\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 96 Authority for Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 97 Application for Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 98 Procedure on receipt of application for advance rulings\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 99 Appellate authority for advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 100 Appeal to appellate authority of advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 101 Orders of appellate authority of advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 101A National appellate authority for advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 101B Appeal to National Appellate Authority for Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 101C Order of National Appellate Authority for Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 102 Rectification of order of advance ruling authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 103 Legal binding of advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 104 Advance ruling to be void in certain circumstances\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 105 Power of authority and appellate Authority of advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 106 Procedure of authority or appellate authority of advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 33: Advance Ruling Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 103 Qualification and appointment of members of the authority for advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 104 Manner of application to the authority for advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 105 Certification of copies of advance rulings pronounced by the authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 106 Appeal to the appellate authority for Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 107 Certification of copies of the advance rulings pronounced by the appellate authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 107A Manual filing and processing\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 34: Appeal \u0026amp; Revision\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 107 Appeals to first appellate authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 108 Revision of order\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 109 Constitution of Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 110 Appointment, qualification, and conditions of service of members and president of Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 111 Procedure of Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 112 Appeals to Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 113 Order of Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 114 Financial \u0026amp; administrative power of president\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 115 Interest on refund of pre-deposit amount\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 116 Appearance by authorised representative\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 117 Appeal to High Court\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 118 Appeal to Supreme Court\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 119 After order of tribunal, stay on recovery of demand is vacated\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 120 Appeal not to be filed by the department in certain cases\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 121 Non-appealable orders and decisions i.e. orders and decisions against which no appeal can be filed\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 35: Appeals \u0026amp; Revision Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 108 Appeal by taxable person before the first appellate authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 109 Appeal by the department before the first appellate authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 109A First Appellate Authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 109B Revision of order\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 109C Withdrawal of appeal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 110 Appeal to the Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 111 Appeal by department to the appellate tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 112 Admission of additional evidence before the appellate authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 113 Effect of order of appellate authority or appellate tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 113A Withdrawal of appeal filed before the Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 114 Appeal to the High Court\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 115 Final demand notice after the order of appellate authorities\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 116 Disqualification of an authorized representative for misconduct\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForm applicable to Appeal \u0026amp; Revision\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 36: Offences \u0026amp; Penalties\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 122 Offence and Penalty therefor\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 122A Penalty for failure to register certain machines used in manufacture of goods as per special procedure\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 123 Penalty for failure to furnish information return\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 124 Fine for failure to furnish statistics\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 125 General Penalty\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 126 General principles or disciplines related to penalty\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 127 Power to impose penalty, where there is no specific mention in the Act \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 128 Power to waive penalty or fine or both\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 128A Waiver of Interest or penalty or both relating to demand under section 73 for a certain tax period\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 129 Detention, seizure, release of goods and vehicle in transit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 130 Confiscation of goods, vehicles and levy of penalty\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 131 Confiscation or penalty not to interfere with other punishments\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 132 Punishment for criminal offence\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 133 Penalty on GST officers\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 134 Cognizance of offence by courts\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 135 Presumption of culpable mental state\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 136 Relevance of statement of a person under certain circumstances\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 137 Offence by Companies, LLP, Firm, HUF\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 138 Compounding of offences\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 37: Offences \u0026amp; Penalties Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 162 Compounding of offence\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to compounding\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 38: Transitional Provisions \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e139-142 Transitional Provisions\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 39: Transitional Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cspan\u003eRule 117-121 Transitional Rules\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 40: Miscellaneous provisions \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 143 Job work procedure\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 144 Presumption as to documents in certain cases\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 145 Admissibility of micro films, facsimile copies of documents and computer printout as documents and as evidence\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 146 GST Common Portal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 147 Deemed Exports\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 148 Special procedure for certain process and for certain person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 149 GST Compliance Rating\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 150 Information Return\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 151 Power to call for information\/statistics\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 152 Bar on disclosure of information\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 153 Taking assistance of any expert\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 154 Power to take samples\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 155 Burden to prove the eligibility of input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 156 Persons deemed to be public servant\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 157 Protection of action under this Act\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 158 Disclosure of information by a public servant\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 158A Sharing of information’s with other agencies\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 159 Publication of information in respect of person in certain cases\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 160 Assessment and other proceedings not to be invalid on certain grounds\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 161 Rectification of an error apparent on the face of record\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 162 Bar on Jurisdiction of Civil Court\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503313064145,"sku":"","price":1476.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/abc_of_gst_-_Shopscan.jpg?v=1779950931"},{"product_id":"tax-audit-e-filing-for-ay-2026-2027","title":"Tax Audit \u0026 E-Filing (for AY 2026-2027)","description":"\u003ch2\u003eAbout Tax Audit \u0026amp; E-Filing (for AY 2026-2027)\u003c\/h2\u003e\n\u003cp\u003eThe complete tax audit and e-filing manual updated for AY 2026-27. \u003cstrong\u003eBy CA Kamal Garg · Bharat Law House.\u003c\/strong\u003e Comprehensive coverage of section 44AB, Form 3CA \/ 3CB \/ 3CD reporting clauses, audit reporting standards, and the e-filing utility — with worked examples and specimen reports for real-world practice. Trusted by 2,000+ CAs across India.\u003c\/p\u003e\n\n\u003ch3\u003eWhy this book?\u003c\/h3\u003e\n\u003cul\u003e\n  \u003cli\u003e\n\u003cstrong\u003eUpdated for AY 2026-27\u003c\/strong\u003e — incorporates all CBDT notifications, ITR utility updates, and Finance Act amendments\u003c\/li\u003e\n  \u003cli\u003e\n\u003cstrong\u003eClause-by-clause Form 3CD walkthrough\u003c\/strong\u003e — with reportable observations, qualifications, and remarks specimens\u003c\/li\u003e\n  \u003cli\u003e\n\u003cstrong\u003eE-filing utility coverage\u003c\/strong\u003e — practical guidance on submission, common errors, and resolution\u003c\/li\u003e\n  \u003cli\u003e\n\u003cstrong\u003eSpecimen reports included\u003c\/strong\u003e — real samples of reportable observations, comments, and qualifications\u003c\/li\u003e\n  \u003cli\u003e\n\u003cstrong\u003eDirect from Bharat Law House\u003c\/strong\u003e — authentic latest edition, ships within 1-2 working days\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003eRecommended for\u003c\/h3\u003e\n\u003cul\u003e\n  \u003cli\u003eChartered Accountants conducting tax audits under section 44AB\u003c\/li\u003e\n  \u003cli\u003eTax partners and senior managers at CA firms\u003c\/li\u003e\n  \u003cli\u003eIn-house tax teams handling statutory audits\u003c\/li\u003e\n  \u003cli\u003eCA Final students preparing for the tax audit module\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003eWhat this book covers\u003c\/h3\u003e\n\u003cul\u003e\n  \u003cli\u003eTax Audit under section 44AB of the Income Tax Act, 1961\u003c\/li\u003e\n  \u003cli\u003eSpecimen reportable observations, comments, qualifications, and remarks\u003c\/li\u003e\n  \u003cli\u003eForm 3CA \/ 3CB \/ 3CD — clause-by-clause guidance\u003c\/li\u003e\n  \u003cli\u003eE-filing utility — submission process, common errors, and resolutions\u003c\/li\u003e\n  \u003cli\u003eLatest CBDT notifications and clarifications for AY 2026-27\u003c\/li\u003e\n  \u003cli\u003ePractical case studies and worked examples\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003eBuy with confidence\u003c\/h3\u003e\n\u003cul\u003e\n  \u003cli\u003e✓ Free pan-India delivery on prepaid orders\u003c\/li\u003e\n  \u003cli\u003e✓ Cash on delivery available\u003c\/li\u003e\n  \u003cli\u003e✓ Ships within 1-2 working days\u003c\/li\u003e\n  \u003cli\u003e✓ Authentic copy direct from Bharat Law House\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003eFrequently Asked Questions\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eIs this the latest AY 2026-27 edition?\u003c\/strong\u003e\u003cbr\u003eYes — this edition incorporates the latest CBDT notifications, Form 3CD updates, and Finance Act amendments applicable for AY 2026-27.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eWhen will I receive my order?\u003c\/strong\u003e\u003cbr\u003eOrders ship within 1-2 working days. Pan-India delivery typically takes 3-7 working days depending on your location.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eIs COD available?\u003c\/strong\u003e\u003cbr\u003eYes, Cash on Delivery is available across India.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCan I get a GST invoice for my firm?\u003c\/strong\u003e\u003cbr\u003eYes — GST invoices are provided for all orders. Add your GSTIN at checkout.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eIs this suitable for CA Final tax module preparation?\u003c\/strong\u003e\u003cbr\u003eThe book is primarily a practitioner manual, but CA Final students will find the clause-by-clause Form 3CD walkthrough and worked examples highly useful.\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503313817809,"sku":"","price":1846.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/Taxaudit_E-filing-mockup_jpg.jpg?v=1777023367"},{"product_id":"complete-guide-to-reassessment-u-s-148-of-the-income-tax-act-1961","title":"Complete Guide to REASSESSMENT u\/s 148 of the Income Tax Act, 1961","description":"\u003ch2\u003e\u003cspan style=\"color: rgb(28, 82, 184);\"\u003e\u003cstrong\u003eAbout Complete Guide to REASSESSMENT u\/s 148 of the Income Tax Act, 1961\u003cbr\u003e\u003cbr\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch3\u003eChapter 1  Analysis of Statutory Provisions Relating to Reassessment under the income tax act , 1961\u003c\/h3\u003e\n\u003ch3\u003eChapter 2  Meaning of some important words and phrases in relation to reassessment and understanding of provisions\u003c\/h3\u003e\n\u003ch3\u003eChapter 3  Issue and Service of Notice under Section 148 of Income tax Act , 1961\u003c\/h3\u003e\n\u003ch3\u003eChapter 4  Filing of return in response to notice under section 148\u003c\/h3\u003e\n\u003ch3\u003eChapter 5  Reasons to believe that income chargeable to tax has escaped assessment\u003c\/h3\u003e\n\u003ch3\u003eChapter 6 Sanction\/Approval\/Direction from Higher Authority\u003c\/h3\u003e\n\u003ch3\u003eChapter 7       Filing of Objection\/Reply to Show cause notice under section 148A\u003c\/h3\u003e\n\u003ch3\u003eChapter 8    Order on Objection\/Order under section 148A\u003c\/h3\u003e\n\u003ch3\u003eChapter 9       Writ Petition against Reassessment Proceedings\u003c\/h3\u003e\n\u003ch3\u003eChapter 10     Assessment or Reassessment Proceedings under section 148\u003c\/h3\u003e\n\u003ch3\u003eChapter 11     Miscellaneous Issues\u003c\/h3\u003e\n\u003ch3\u003eChapter 12     COVID-19 and Reassessment\u003c\/h3\u003e\n\u003ch3\u003eChapter 13     Reassessment and Information Technology Act, 2000\u003c\/h3\u003e\n\u003ch3\u003eChapter 14     Reassessment and Code of Civil Procedure, 1908\u003c\/h3\u003e\n\u003ch3\u003eChapter 15     Reassessment and the Indian Evidence Act, 1872\u003c\/h3\u003e\n\u003ch3\u003eChapter 16     Income-tax Act, 1922 — Relevant provisions\u003c\/h3\u003e\n\u003ch3\u003eChapter 17     Checklist for handling case under section 148\u003c\/h3\u003e\n\u003ch3\u003eChapter 18     Specimen Formats\u003c\/h3\u003e\n\u003ch3\u003eAppendix 1    Circulars, Notifications, Instructions, Press Release \u0026amp; Statute\u003cspan style=\"color: rgb(28, 82, 184);\"\u003e\u003cstrong\u003e\u003c\/strong\u003e\u003c\/span\u003e\n\u003c\/h3\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503315947729,"sku":"","price":956.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/REASSESSMENT-_jpg.jpg?v=1775285271"},{"product_id":"capital-gains-tax-law-and-practice","title":"Capital Gains (Law \u0026 Practice) with Illustrations \u0026 Judicial Precedents","description":"\u003cul\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 1\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eBasics of \u003c\/span\u003e\u003cspan\u003eCapital Gains\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 2\u003c\/span\u003e\u003cspan\u003e     Business Transactions  \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 3\u003c\/span\u003e\u003cspan\u003e     Business Restructuring   \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 4\u003c\/span\u003e\u003cspan\u003e     Real Estate Transaction      \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 5\u003c\/span\u003e\u003cspan\u003e     Shares and Securities Transaction    \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 6\u003c\/span\u003e\u003cspan\u003e     Exempted Transfers \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 7\u003c\/span\u003e\u003cspan\u003e     Exemptions \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 8\u003c\/span\u003e\u003cspan\u003e     Taxation for Non-Residents  \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 9\u003c\/span\u003e\u003cspan\u003e      Miscellaneous Transactions \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 10\u003c\/span\u003e\u003cspan\u003e    Set off and carry forward of losses   \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 11\u003c\/span\u003e\u003cspan\u003e     Capital Gains under Double Taxation Avoidance Agreements and Multi-lateral Instrument                                                                            \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 12\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eRelevant Sections and Rules of Income Tax and Other Statutes \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e\u003cspan\u003eChapter 13      \u003c\/span\u003e\u003cstrong\u003eCapital Gains Accounts Scheme, 1988\u003c\/strong\u003e                 \u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503318077649,"sku":"","price":1661.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/CapitalGains_law_practice_MOCKUP_jpg_446c09b4-8e81-438e-b2d9-340c9296bc58.jpg?v=1778062298"},{"product_id":"standards-on-auditing-a-practitioner-s-guide-3rd-edition-2024","title":"Standards on Auditing - A Practitioner’s Guide (3rd Edition, 2024)","description":"\u003ch2\u003e\u003cspan\u003e\u003cstrong\u003e\u003cspan style=\"color: rgb(28, 84, 169);\"\u003eAbout Standards on Auditing – A Practitioner’s Guide (3rd Edition, 2024)\u003c\/span\u003e\u003cbr\u003e\u003cbr\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch4\u003e\u003cem\u003e\u003cstrong\u003eThis book is equipped with the following features:\u003c\/strong\u003e\u003c\/em\u003e\u003c\/h4\u003e\n\u003ch4\u003e1. Key Points for all the Engagement and Quality Control Standards (EQCS) issued by ICAI;\u003cbr\u003e2. Practice Pointer audit queries under EQCS with recommendations;\u003cbr\u003e3.\u003cspan\u003e \u003c\/span\u003e\u003cspan style=\"color: rgb(20, 23, 28);\"\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/audit-essentials-by-ca-kamal-garg\/\" style=\"color: rgb(20, 23, 28); text-decoration: underline;\"\u003eAudit\u003c\/a\u003e \u003c\/span\u003eChecklists for various items of Financial Statements under Accounting Standards’ compliant Schedule III;\u003cbr\u003e4. Schedule III (2021 Amendments in chart formats)\u003cbr\u003e5. Practice Pointer accounting queries and recommendations under Accounting Standards;\u003cbr\u003e6. CARO, 2020 checklist.\u003c\/h4\u003e\n\u003ch4\u003e\u003cspan\u003e\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h4\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503321157841,"sku":"","price":1272.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/standards-audit_jpg.jpg?v=1774677481"},{"product_id":"laws-relating-to-wills-nomination-succession","title":"Laws Relating to Wills, Nomination \u0026 Succession","description":"\u003ch2\u003e\u003cspan style=\"color: #3374d6;\"\u003eAbout Law relating to WILLS, Nomination \u0026amp; Succession\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch3\u003e\n\u003cbr\u003e\u003cbr\u003eChapter 1       \u003cstrong\u003eAn Overview of Succession Laws in India \u003c\/strong\u003e                          \u003cbr\u003eChapter 2       The Hindu Succession Act, 1956                                          \u003cbr\u003eChapter 3       Intestate Succession-Persons Other than Hindus and Muslims                     \u003cbr\u003eChapter 4       Intestate Succession among Muslims                                   Chapter 5       Domicile of the Deceased                                                     Chapter 6       Testamentary Succession                                                       Chapter 7       Beneficiaries and Bequests under the Will           \u003cbr\u003eChapter 8       Property Subject to Testamentary Disposition                     Chapter 9       Execution, Registration and Safe Custody of Will               \u003cbr\u003eChapter 10     Revocation\/Alteration\/Revival of Will                                  \u003cbr\u003eChapter 11     Probate and Letters of Administration                                 Chapter 12     Nominations and Joint Holding                                           Chapter 13     Tax Implications of Succession                                             \u003cbr\u003eChapter 14     Executing a Will                                                                    \u003cbr\u003eChapter 15    Advance Medical Directive (Living Will)     \u003cbr\u003eAppendix 1    Relevant Provisions of the Indian Succession Act, 1925 (Act XXXIX of 1925)    \u003cbr\u003eAppendix 1A Proposed Amendments based on the report of the Law Commission       \u003cbr\u003eAppendix 2    The Hindu Succession Act, 1956                                          \u003cbr\u003eAppendix 3    State amendments of the Hindu Succession Act 1956 \u003cbr\u003eAppendix 4    The Hindu Succession (Amendment) Act, 2005                   \u003cbr\u003eAppendix 5    The Registration Act, 1908 — Relevant Provisions\u003cbr\u003eAppendix 6    Specimen copies of Wills                                                       \u003cbr\u003eAppendix 7    Specimen of Codicil                                                              \u003cbr\u003eAppendix 8    Specimen of Creation of a Discretionary Trust under the Will         \u003cbr\u003eAppendix 9    Specimen of Advance Medical Directive (Living Will)        \u003cbr\u003eAppendix 10   Specimen of Petition seeking Probate                                 Appendix 11  Relevant extracts of Supreme Court Order regarding modifications for the then existing guidelines to execute AMD\u003c\/h3\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503321845969,"sku":"","price":620.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/wills_jpg.jpg?v=1774677446"},{"product_id":"treatise-on-schedule-iii-book-financial-statements-guide","title":"Treatise on Schedule III (A guide for preparation of Financial Statements for FY 2023-24)","description":"\u003ch5\u003e\u003cspan style=\"color: #0000ff;\"\u003eAbout \u003cspan class=\"head1\"\u003eTreatise on Schedule III (A guide for preparation of Financial Statements for FY 2024-25)\u003c\/span\u003e\u003c\/span\u003e\u003c\/h5\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cp class=\"CHAP-TXT\"\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e       Schedule III of the Companies Act, 2013 –An Overview\u003c\/p\u003e\n\u003cp class=\"CHAP-TXT\"\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e       Analysis of Division I to Schedule III\u003c\/p\u003e\n\u003cp class=\"CHAP-TXT\"\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e       Analysis of Division II to Schedule III\u003c\/p\u003e\n\u003cp class=\"CHAP-TXT\"\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e       Analysis of Division III to Schedule III\u003c\/p\u003e\n\u003cp class=\"CHAP-TXT\"\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e       Commonly Found Non-Compliances of Schedule III\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e       NFRA Observations on Schedule III\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503322206417,"sku":"","price":821.25,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/SCHEDULE_jpg.jpg?v=1774677407"},{"product_id":"practical-guide-to-ind-as-ifrs","title":"Practical Guide to Ind AS \u0026 IFRS","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003ePractical Guide to Ind AS \u0026amp; IFRS\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cp class=\"MsoNormal\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eDIVISION I\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 1\u003c\/strong\u003e          Ind AS and IFRS: An Overview                                        \u003c\/li\u003e\n\u003cli class=\"MsoNormal\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eDIVISION II\u003c\/span\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 2\u003c\/strong\u003e          Ind AS 1 (IAS 1): Presentation of Financial Statements   \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 3\u003c\/strong\u003e          Ind AS 2 (IAS 2): Inventories                                            \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 4\u003c\/strong\u003e          Ind AS 7 (IAS 7): Statement of Cash Flows                     \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 5\u003c\/strong\u003e          Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors    \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 6\u003c\/strong\u003e          Ind AS 10 (IAS 10): Events after the Reporting Period    \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 7\u003c\/strong\u003e          Ind AS 11 (IAS 11): Construction Contracts                     \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 8\u003c\/strong\u003e          Service Concession Arrangements — Illustrative Commentary     \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 9\u003c\/strong\u003e          Ind AS 12 (IAS 12): Income Taxes                                    \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 9.1\u003c\/strong\u003e       Ind AS Accounting for Foregoing MAT Credit Pursuant to Section 115BAA    \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 10\u003c\/strong\u003e        Ind AS 16 (IAS 16): Property, Plant and Equipment        \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 11\u003c\/strong\u003e        Ind AS 17 (IAS 17): Leases                                               \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 12\u003c\/strong\u003e        Ind AS 18 (IAS 18): Revenue                                            \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 13\u003c\/strong\u003e        Ind AS 19 (IAS 19): Employee Benefits                           \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 14\u003c\/strong\u003e        Ind AS 20 (IAS 20): Government Grants \u0026amp; Government Assistance       \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 15\u003c\/strong\u003e        Ind AS 21 (IAS 21): The Effects of Changes in Foreign Exchange Rates\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 16\u003c\/strong\u003e        Ind AS 23 (IAS 23): Borrowing Costs                               \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 17\u003c\/strong\u003e        Ind AS 24 (IAS 24): Related Parties                                  \u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 18\u003c\/strong\u003e        Ind AS 27 (IAS 27): Separate Financial Statements          \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 19\u003c\/strong\u003e        Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures         \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 20\u003c\/strong\u003e        Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary Economics          \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 21\u003c\/strong\u003e        Ind AS 31 (IAS 31): Interests in Joint Ventures                \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 22\u003c\/strong\u003e        Ind AS 32 (IAS 32): Financial Instruments: Presentation  \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 23\u003c\/strong\u003e        Ind AS 33 (IAS 33): Earnings Per Share                            \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 24\u003c\/strong\u003e        Ind AS 34 (IAS 34): Interim Financial Reporting              \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 25\u003c\/strong\u003e        Ind AS 36 (IAS 36): Impairment of Assets                       \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 26\u003c\/strong\u003e        Ind AS 37 (IAS 37): Provisions, Contingent Liabilities and Contingent Assets   \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 27\u003c\/strong\u003e        Ind AS 38 (IAS 38): Intangible Assets                              \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 28\u003c\/strong\u003e        Ind AS 39 (IAS 39): Financial Instruments: Recognition and Measurement        \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 29\u003c\/strong\u003e        Ind AS 40 (IAS 40): Investment Property                         \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 30\u003c\/strong\u003e        Ind AS 41 (IAS 41): Agriculture                                        \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 31\u003c\/strong\u003e        Ind AS 101 (IFRS 1): First Time Adoption of Indian Accounting Standards      \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 32\u003c\/strong\u003e        Implementation Guidance on various aspects of Ind AS 101        \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 33\u003c\/strong\u003e        Practice Pointer Case Studies on First Time Adoption of Ind AS \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 34\u003c\/strong\u003e        Ind AS 102 (IFRS 2): Share Based Payments                   \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 35\u003c\/strong\u003e        Implementation Guidance on various aspects of Ind AS 102        \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 36\u003c\/strong\u003e        Ind AS 103 (IFRS 3): Business Combinations                   \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 37\u003c\/strong\u003e        Ind AS 104 (IFRS 4): Insurance Contracts                        \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 38\u003c\/strong\u003e        Ind AS 105 (IFRS 5): Non-Current Assets held for Sale and Discontinued Operations  \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 39\u003c\/strong\u003e        Ind AS 106 (IFRS 6): Exploration and Evaluation of Mineral Resources \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 40\u003c\/strong\u003e        Ind AS 107 (IFRS 7): Financial Instruments: Disclosures \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 41\u003c\/strong\u003e        Ind AS 108 (IFRS 8): Operating Segments                       \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 42\u003c\/strong\u003e        Ind AS 109 (IFRS 9): Financial Instruments                     \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 43\u003c\/strong\u003e        Practical Illustrations on Financial Instruments                  \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 44\u003c\/strong\u003e        Ind AS 110 (IFRS 10): Consolidated Financial Statements          \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 45\u003c\/strong\u003e        Ind AS 111 (IFRS 11): Joint Arrangements                       \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 46\u003c\/strong\u003e        Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities  \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 47\u003c\/strong\u003e        Ind AS 113 (IFRS 13): Fair Value Measurement               \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 48\u003c\/strong\u003e        Ind AS 114 (IFRS 14): Regulatory Deferral Accounts      \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 49\u003c\/strong\u003e        Ind AS 115 (IFRS 15): Revenue from Contracts with Customers\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 50\u003c\/strong\u003e        Ind AS 116 (IFRS 16): Leases                                           \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 51\u003c\/strong\u003e        Financial Reporting Considerations for IBOR Reforms    \u003c\/li\u003e\n\u003cli class=\"MsoNormal\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eDIVISION III\u003c\/span\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 52\u003c\/strong\u003e        Chapter 49B: Ind AS 117 (IFRS 17) – Insurance Contracts         \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 53\u003c\/strong\u003e        Chapter 49C: Ind AS 118 (IFRS 18): Presentation and Disclosure in Financial Statements                                                                                            \u003c\/li\u003e\n\u003cli class=\"MsoNormal\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eDIVISION IV\u003c\/span\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 54\u003c\/strong\u003e        Format of Financial Statements for Companies (Other than NBFCs) required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III\u003c\/li\u003e\n\u003cli class=\"MsoNormal\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eDIVISION V\u003c\/span\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 55\u003c\/strong\u003e        Summary of Opinions from ITFG Bulletins                       \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 56\u003c\/strong\u003e        FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards                        \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 57\u003c\/strong\u003e        Comprehensive Practical Questions on Ind AS                  \u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cspan\u003eBibliography\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503322271953,"sku":"","price":2882.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/INDAS_IFRSMOCKUP_jpg.jpg?v=1778923559"},{"product_id":"analysis-of-gst-returns-interlinking-of-returns-for-compliance-enhancement","title":"Analysis of GST Returns","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eANALYSIS OF GST RETURNS\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eOverview of GST Return                                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAnalysis of GSTR 1 and its Interlinking with GSTR 3B, 9 and 9C \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAnalysis of GSTR-1A                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInvoice Management System                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 2A and GSTR 2B                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 3B and its interlinking with GSTR 1\/9\/9C                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAnalysis of GSTR 9 and its Interlinking with GSTR 3B, 1 and 9C \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAnalysis of GSTR 9C and its interlinking with GSTR 1, 3B and 9  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCMP-08 and GSTR 4 [Composition Levy Scheme]             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 5 (Non-Resident Taxpayer)                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 5A (OIDAR and Online Money gaming)                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 6 and 6A (Input Service Distributor)                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 13     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 7 and GSTR 7A (Tax Deduction at Source)              \u003c\/span\u003e\u003c\/p\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 14     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 8 (TCS by ECO)\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503322992849,"sku":"","price":936.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/analysis-of-gst-retursn_jpg.jpg?v=1774677256"},{"product_id":"business-risk-management-a-holistic-approach-to-risk-resilience","title":"Business Risk Management – A Holistic Approach to Risk Resilience","description":"\u003ctable width=\"100%\" style=\"font-weight: 400;\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cstrong\u003e\u003c\/strong\u003e\n\u003ch3\u003e\u003cspan\u003e\u003cstrong\u003eAbout Business Risk Management – A Holistic Approach to Risk Resilience\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h3\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003ctable width=\"100%\" style=\"font-weight: 400;\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003ctable width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cstrong\u003eChapter 1\u003c\/strong\u003e     Risk Management and Corporate Governance for Business Continuity\n\u003cp\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e     Components of Various Risks\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e     Market Demand and Price Volatility\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e     Raw Material Availability and Pricing\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e     Competition and Market Saturation\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e     Regulatory and Environmental Compliances\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 7\u003c\/strong\u003e     Technology Advances and Process Efficiency\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e     Currency Exchange Rates and International Trade\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e     Health and Safety Concerns\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e   Economic and Political Stability\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e   Production Interruptions\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e   Quality Control Issues\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 13\u003c\/strong\u003e   Energy Cost and Efficiency\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 14\u003c\/strong\u003e   Talent and Workforce Management\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 15\u003c\/strong\u003e   Regulatory Changes and Trade Barriers\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 16\u003c\/strong\u003e   Capacity Expansion and Scalability\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 17\u003c\/strong\u003e   Intellectual Property Protection\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 18\u003c\/strong\u003e   Information System Failure\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 19\u003c\/strong\u003e   Information Leakage and Espionage\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 20\u003c\/strong\u003e     Business Continuity and Disaster Recovery\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503323549905,"sku":"","price":1696.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/BUSINESS_RISK_jpg.jpg?v=1774592584"},{"product_id":"tax-planning-practical-aspects","title":"Tax Planning — Practical Aspects","description":"\u003ch2\u003eAbout Tax Planning — Practical Aspects\u003c\/h2\u003e\n\u003cp\u003eA practical handbook of tax planning techniques used by CAs and tax practitioners across India. \u003cstrong\u003eBy CA Chunauti H. Dholakia · 3rd Edition 2026.\u003c\/strong\u003e Real case studies, ready-to-use strategies, and worked examples for individual, business, HUF, and corporate tax planning. Updated for AY 2026-27.\u003c\/p\u003e\n\n\u003ch3\u003eWhy this book?\u003c\/h3\u003e\n\u003cul\u003e\n  \u003cli\u003e\n\u003cstrong\u003ePractical, not theoretical\u003c\/strong\u003e — focused on real-world implementation, not just concepts\u003c\/li\u003e\n  \u003cli\u003e\n\u003cstrong\u003eCovers every taxpayer type\u003c\/strong\u003e — salaried, professionals, HUFs, partnership firms, companies, NRIs, trusts\u003c\/li\u003e\n  \u003cli\u003e\n\u003cstrong\u003eWorked examples\u003c\/strong\u003e — case studies on capital gains optimization, HUF planning, real estate transactions, and more\u003c\/li\u003e\n  \u003cli\u003e\n\u003cstrong\u003eNew Tax Regime explained\u003c\/strong\u003e — clear guidance on choosing between old and new regimes\u003c\/li\u003e\n  \u003cli\u003e\u003cstrong\u003eLatest provisions for AY 2026-27\u003c\/strong\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003eRecommended for\u003c\/h3\u003e\n\u003cul\u003e\n  \u003cli\u003eTax practitioners advising individual and HUF clients\u003c\/li\u003e\n  \u003cli\u003eCAs preparing year-end tax planning notes\u003c\/li\u003e\n  \u003cli\u003eCFOs and tax heads of mid-size businesses\u003c\/li\u003e\n  \u003cli\u003eSenior students of taxation\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003eWhat's inside\u003c\/h3\u003e\n\u003col\u003e\n  \u003cli\u003eIntroduction of Tax Planning\u003c\/li\u003e\n  \u003cli\u003eOverview of Income Tax System in India\u003c\/li\u003e\n  \u003cli\u003eTax Planning for Salaried Persons\u003c\/li\u003e\n  \u003cli\u003eTax Planning for Businessmen and Professionals\u003c\/li\u003e\n  \u003cli\u003eTax Planning for HUF, Partnership Firm and Will\u003c\/li\u003e\n  \u003cli\u003eTax Planning for Real Estate Transactions\u003c\/li\u003e\n  \u003cli\u003eTax Planning for Financial Assets\u003c\/li\u003e\n  \u003cli\u003eTax Planning for Non-Residents\u003c\/li\u003e\n  \u003cli\u003eTax Planning for Companies\u003c\/li\u003e\n  \u003cli\u003eTax Planning for Trusts and Co-operative Societies\u003c\/li\u003e\n  \u003cli\u003eNew Tax Regime\u003c\/li\u003e\n\u003c\/ol\u003e\n\n\u003ch3\u003eBuy with confidence\u003c\/h3\u003e\n\u003cul\u003e\n  \u003cli\u003e✓ Free pan-India delivery on prepaid orders\u003c\/li\u003e\n  \u003cli\u003e✓ Cash on delivery available\u003c\/li\u003e\n  \u003cli\u003e✓ Ships within 1-2 working days\u003c\/li\u003e\n  \u003cli\u003e✓ Authentic copy direct from Bharat Law House\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003eFrequently Asked Questions\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eIs this the latest edition?\u003c\/strong\u003e\u003cbr\u003eYes — updated for AY 2026-27 with the latest provisions and amendments.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eWhen will I receive my order?\u003c\/strong\u003e\u003cbr\u003eOrders ship within 1-2 working days. Pan-India delivery typically takes 3-7 working days depending on your location.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eIs COD available?\u003c\/strong\u003e\u003cbr\u003eYes, Cash on Delivery is available across India.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCan I get a GST invoice?\u003c\/strong\u003e\u003cbr\u003eYes — GST invoices are provided for all orders. Add your GSTIN at checkout.\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503324762321,"sku":"","price":1106.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/TaxPlanning-mockup_jpg.jpg?v=1778058981"},{"product_id":"complete-guide-on-bogus-purchases","title":"Complete Guide on Bogus Purchases","description":"\u003ch2 class=\"product_title entry-title\"\u003eComplete Guide on Bogus Purchases\u003c\/h2\u003e\n\u003ctable style=\"font-weight: 400;\" width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter1                    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eIntroduction\u003c\/span\u003e\u003cspan\u003e                                                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter2                    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eNuisances of Bogus Transactions                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter3                    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRole of Entry Providers                                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter4                    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRole of Beneficiaries                                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter5                    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eTaxability of Bogus Purchases                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter6                    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eTaxability of Bogus Sales                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter7                    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eConsequences of Bogus Transactions                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8                   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAction plan by Government and Tax Department against Bogus Transactions        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter9                    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSurvey under Income Tax Act                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10                 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAssessment\/Reassessment\/Reopening of Case under section           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter11                  \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSome Leading Judgements on Bogus Purchases\/ Sales         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter12                 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCross Examination\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503324926161,"sku":"","price":600.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/43_jpg.jpg?v=1774591918"},{"product_id":"practical-guide-to-special-economic-zones-export-oriented-units","title":"Practical Guide to Special Economic Zones \u0026 Export Oriented Units","description":"\u003ch2\u003e\u003cspan\u003eAbout Practical Guide to Special Economic Zones \u0026amp; Export Oriented Units\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003ch3\u003e\u003cspan\u003e\u003cmeta charset=\"utf-8\"\u003ePART 1\u003c\/span\u003e\u003c\/h3\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003ch4\u003e\u003cstrong\u003eSpecial Economic Zones\u003c\/strong\u003e\u003c\/h4\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1      \u003c\/strong\u003eSetting up of SEZ, SEZ Act \u0026amp; Administrative Control of SEZ\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2      \u003c\/strong\u003eSEZ Statutory Act \u0026amp; SEZ Authority\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3      \u003c\/strong\u003eSEZ Statutory Rules\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4      \u003c\/strong\u003eDomestic Procurement, Import \u0026amp; Export\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5      \u003c\/strong\u003eSub-Contracting \u0026amp; Temporary Removals\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6      \u003c\/strong\u003eExport, Execution of LUT \u0026amp; Refund Procedure\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 7      \u003c\/strong\u003eExport Procedures \u0026amp; Monitoring of NFE\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8      \u003c\/strong\u003eAppeal Procedure, Drawback, Revival of Sick Unit \u0026amp; Exit of Units\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9      \u003c\/strong\u003eFrequently Asked Questions\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 10    \u003c\/strong\u003eCase Laws, Circulars \u0026amp; Notifications\u003c\/p\u003e\n\u003cp\u003ePART 2\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eExport Oriented Units\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1      \u003c\/strong\u003eObjectives, Setting up of\u003cspan\u003e \u003c\/span\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/special-economic-zones-eous-ehtps-stps-in-2-volumes\/\" rel=\"noopener\" target=\"_blank\"\u003eEOU\u003c\/a\u003e, Monitoring of NFE\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2      \u003c\/strong\u003eAdministrative Control of EOUs, Unit Approval Committee \u0026amp; Board of Approval\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3      \u003c\/strong\u003eDTA Sale, Sub-Contracting \u0026amp; Temporary Removals\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4      \u003c\/strong\u003eDTA Procurement, Procedure of Import \u0026amp; Import Clearance\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5      \u003c\/strong\u003eExport Procedure, Revival of Sick Units, Exit from EOUs \u0026amp; Debonding Procedures\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6      \u003c\/strong\u003eGST FAQs on EOUs, Circulars \u0026amp; Notifications\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 7      \u003c\/strong\u003eFrequently Asked Questions on EOUs\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8      \u003c\/strong\u003eCase Laws, Notifications \u0026amp; Circulars\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503325221073,"sku":"","price":747.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/44_jpg.jpg?v=1774591827"},{"product_id":"the-frauditor-international-edition","title":"The Frauditor (International Edition)","description":"\u003cp\u003e\u003cstrong\u003eAbout The Book The Frauditor\u003c\/strong\u003e\u003cbr\u003e \u003c\/p\u003e\n\u003cp\u003eChapter 1       Forensic Accounting Concept\u003cbr\u003eChapter 2       Understanding Evidence\u003c\/p\u003e\n\u003cp\u003eChapter 3       How can Auditors Detect Fraud\u003c\/p\u003e\n\u003cp\u003eChapter 4       Asset Misappropriation Schemes\u003c\/p\u003e\n\u003cp\u003eChapter 5       Financial Statement Fraud Schemes\u003c\/p\u003e\n\u003cp\u003eChapter 6       Kickback Schemes\u003c\/p\u003e\n\u003cp\u003eChapter 7       How to Deal with a Whistleblower Complain\u003c\/p\u003e\n\u003cp\u003eChapter 8       How to analyse data\u003c\/p\u003e\n\u003cp\u003eChapter 9       How to Prepare for Litigation\u003c\/p\u003e\n\u003cp\u003eChapter 10     Mistakes to Avoid\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503325417681,"sku":"","price":1106.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/39_jpg.jpg?v=1774591613"},{"product_id":"insight-into-gst-litigations","title":"Insight into GST Litigations","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" style=\"height: 739.55px;\"\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 39.95px;\"\u003e\n\u003ctd width=\"3%\" class=\"heading2\" style=\"height: 39.95px;\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eInsight into GST Litigations\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.6px;\"\u003e\n\u003ctd style=\"height: 19.6px;\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\" style=\"height: 680px;\"\u003e\n\u003ctd style=\"height: 680px;\"\u003e\n\u003ch2 class=\"MsoNormal\" align=\"center\"\u003e\n\u003cstrong\u003e\u003cspan\u003eDIVISION\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e-\u003cstrong\u003eI\u003c\/strong\u003e\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter \u003c\/span\u003e\u003c\/strong\u003e\u003cstrong\u003e\u003cspan\u003e1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eIntroduction to GST — A Shadow\u003c\/span\u003e\u003cspan\u003e                                       \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoBodyText\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eSelf-Assessment Provision under GST — A myth                \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoBodyText\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 3\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Audit - Becomes a Daily Compliance                                   \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"tx\"\u003e\n\u003cstrong\u003eChapter\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003e\u003cstrong\u003e4\u003c\/strong\u003e       Handling Inspection, Search and Seizure under GST           \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 5\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eAdjudicating a Demand — Powerful sections for concluding all the  proceedings against taxpayer [Section 73 \u0026amp; section 74, newly added 74A of the CGST Act, 2017, dated 16.08.2024 and Section 128A]\u003c\/span\u003e\u003cspan\u003e                                              \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter \u003c\/span\u003e\u003c\/strong\u003e\u003cstrong\u003e\u003cspan\u003e6\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eGenerous Powers to Authorities under GST for Recovery\u003c\/span\u003e\u003cspan\u003e   \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter \u003c\/span\u003e\u003c\/strong\u003e\u003cstrong\u003e\u003cspan\u003e7\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eAppeal - A Fundamental Right\u003c\/span\u003e\u003cspan\u003e                                             \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter \u003c\/span\u003e\u003c\/strong\u003e\u003cstrong\u003e\u003cspan\u003e8\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eGST–2.0 — The 56th meeting for rate rationalization of the GST council\u003c\/span\u003e\u003cspan\u003e   \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 9       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003ePayment under Protest                                                           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 10     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eArrest under GST Act                                                           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 11     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eLandmark Judgments                                                            \u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 class=\"MsoNormal\" align=\"center\"\u003e\n\u003cstrong\u003e\u003cspan\u003eDIVISION\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e-\u003cstrong\u003eII\u003c\/strong\u003e\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003e1.\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Excess GST liability in E-Way Bill No.                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003e2.      \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eExcess ITC                                                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003e3.      \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGST Demand on the Royalty                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003e4.      \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGST on Deed of Assignment of Lease Hold Land                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003e5.         \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eReversal of ITC on Goods Out of the scope of GST I E ENA\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003ch1\u003e\u003c\/h1\u003e\n\u003ch1\u003e\u003c\/h1\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503325450449,"sku":"","price":1010.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/42_jpg.jpg?v=1774591707"},{"product_id":"understanding-income-tax-bill-2025","title":"Understanding Income Tax Bill, 2025","description":"\u003ch1 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan style=\"mso-fareast-language: EN-GB;\"\u003eAbout Understanding Income Tax Bill, 2025\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h1\u003e\n\u003cdiv\u003e\n\u003cstrong\u003eComparative Table 1\u003c\/strong\u003e – Income Tax Act = Income Tax Bill\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cstrong\u003eComparative Table 2\u003c\/strong\u003e – Income Tax Bill = Income Tax Act\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch2\u003e\u003cstrong\u003eIncome Tax Bill, 2025\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch3\u003e\u003cstrong\u003eCHAPTER I\u003c\/strong\u003e\u003c\/h3\u003e\n\u003ch4\u003ePRELIMINARY\u003c\/h4\u003e\n\u003cdiv\u003e1.Short title, extent and commencement\u003c\/div\u003e\n\u003cdiv\u003e2.Definitions\u003c\/div\u003e\n\u003cdiv\u003e3.Definition of “tax year”\u003c\/div\u003e\n\u003cdiv\u003e4.Charge of income-tax\u003c\/div\u003e\n\u003cdiv\u003e5.Scope of total income\u003c\/div\u003e\n\u003cdiv\u003e6.Residence in India\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003cdiv\u003e\u003cstrong\u003eCHAPTER II\u003c\/strong\u003e\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch3\u003eBASIS OF CHARGE\u003c\/h3\u003e\n\u003cdiv\u003e7.Income deemed to be received\u003c\/div\u003e\n\u003cdiv\u003e8.Income on receipt of capital asset or stock-in-trade by specified person from specified entity\u003c\/div\u003e\n\u003cdiv\u003e9.Income deemed to accrue or arise in India\u003c\/div\u003e\n\u003cdiv\u003e10.Apportionment of income between spouses governed by Portuguese Civil Code\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch4\u003eCHAPTER III\u003c\/h4\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch3\u003eINCOMES WHICH DO NOT FORM PART OF TOTAL INCOME\u003c\/h3\u003e\n\u003cdiv\u003eA. Incomes not to be included in total income\u003c\/div\u003e\n\u003cdiv\u003e11.Incomes not included in total income\u003c\/div\u003e\n\u003cdiv\u003eB.—Incomes not to be included in total income of political parties and electoral trusts\u003c\/div\u003e\n\u003cdiv\u003e12.Incomes not included in total income of political parties and electoral trusts\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003cdiv\u003e\u003cstrong\u003eCHAPTER IV\u003c\/strong\u003e\u003c\/div\u003e\n\u003cdiv\u003e\u003cstrong\u003e\u003c\/strong\u003e\u003c\/div\u003e\n\u003cdiv\u003e\u003cstrong\u003eCOMPUTATION OF TOTAL INCOME\u003c\/strong\u003e\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003cdiv\u003eA. Heads of income\u003c\/div\u003e\n\u003cdiv\u003e13.Heads of income\u003c\/div\u003e\n\u003cdiv\u003e14.Income not forming part of total income and expenditure in relation to such income\u003c\/div\u003e\n\u003cdiv\u003e15.Salaries\u003c\/div\u003e\n\u003cdiv\u003e16.Income from salary\u003c\/div\u003e\n\u003cdiv\u003e17.Perquisite\u003c\/div\u003e\n\u003cdiv\u003e18.Profits in lieu of salary\u003c\/div\u003e\n\u003cdiv\u003eB. Salaries\u003c\/div\u003e\n\u003cdiv\u003e19.Deductions from salaries\u003c\/div\u003e\n\u003cdiv\u003eC. Income from house property\u003c\/div\u003e\n\u003cdiv\u003e20.Income from house property\u003c\/div\u003e\n\u003cdiv\u003e21.Determination of annual value\u003c\/div\u003e\n\u003cdiv\u003e22.Deductions from income from house property\u003c\/div\u003e\n\u003cdiv\u003e23.Arrears of rent and unrealised rent received subsequently\u003c\/div\u003e\n\u003cdiv\u003e24.Property owned by co-owners\u003c\/div\u003e\n\u003cdiv\u003e25.Interpretation\u003c\/div\u003e\n\u003cdiv\u003eD. Profits and gains of business or profession\u003c\/div\u003e\n\u003cdiv\u003e26.Income under head “Profits and gains of business or profession”\u003c\/div\u003e\n\u003cdiv\u003e27.Manner of computing profits and gains of business or profession\u003c\/div\u003e\n\u003cdiv\u003e28.Rent, rates, taxes, repairs and insurance\u003c\/div\u003e\n\u003cdiv\u003e29.Deductions related to employee welfare\u003c\/div\u003e\n\u003cdiv\u003e30.Deduction on certain premium\u003c\/div\u003e\n\u003cdiv\u003e31.Deduction for bad debt and provision for bad and doubtful debt\u003c\/div\u003e\n\u003cdiv\u003e32.Other deductions\u003c\/div\u003e\n\u003cdiv\u003e33.Deduction for depreciation\u003c\/div\u003e\n\u003cdiv\u003e34.General conditions for allowable deductions\u003c\/div\u003e\n\u003cdiv\u003e35.Amounts not deductible in certain circumstances\u003c\/div\u003e\n\u003cdiv\u003e36.Expenses or payments not deductible in certain circumstances\u003c\/div\u003e\n\u003cdiv\u003e37.Certain deductions allowed on actual payment basis only\u003c\/div\u003e\n\u003cdiv\u003e38.Certain sums deemed as profits and gains of business or profession\u003c\/div\u003e\n\u003cdiv\u003e39.Computation of actual cost\u003c\/div\u003e\n\u003cdiv\u003e40.Special provision for computation of cost of acquisition of certain assets\u003c\/div\u003e\n\u003cdiv\u003e41.Written down value of depreciable asset\u003c\/div\u003e\n\u003cdiv\u003e42.Capitalising the impact of foreign exchange fluctuation\u003c\/div\u003e\n\u003cdiv\u003e43.Taxation of foreign exchange fluctuation\u003c\/div\u003e\n\u003cdiv\u003e44.Amortisation of certain preliminary expenses\u003c\/div\u003e\n\u003cdiv\u003e45.Expenditure on scientific research\u003c\/div\u003e\n\u003cdiv\u003e46.Capital expenditure of specified business\u003c\/div\u003e\n\u003cdiv\u003e47.Expenditure on agricultural extension project and skill development project\u003c\/div\u003e\n\u003cdiv\u003e48.Tea development account, coffee development account and rubber development account\u003c\/div\u003e\n\u003cdiv\u003e49.Site Restoration Fund\u003c\/div\u003e\n\u003cdiv\u003e50.Special provision in the case of trade, profession or similar association\u003c\/div\u003e\n\u003cdiv\u003e51.Amortisation of expenditure for prospecting certain minerals\u003c\/div\u003e\n\u003cdiv\u003e52.Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.\u003c\/div\u003e\n\u003cdiv\u003e53.Full value of consideration for transfer of assets other than capital assets in certain cases\u003c\/div\u003e\n\u003cdiv\u003e54.Business of prospecting for mineral oils\u003c\/div\u003e\n\u003cdiv\u003e55.Insurance business\u003c\/div\u003e\n\u003cdiv\u003e56.Special provision in case of interest income of specified financial institutions\u003c\/div\u003e\n\u003cdiv\u003e57.Revenue recognition for construction and service contracts\u003c\/div\u003e\n\u003cdiv\u003e58.Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents\u003c\/div\u003e\n\u003cdiv\u003e59.Chargeability of royalty and fee for technical services in hands of non-residents\u003c\/div\u003e\n\u003cdiv\u003e60.Deduction of head office expenditure in case of non-residents\u003c\/div\u003e\n\u003cdiv\u003e61.Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents\u003c\/div\u003e\n\u003cdiv\u003e62.Maintenance of books of account\u003c\/div\u003e\n\u003cdiv\u003e63.Tax audit\u003c\/div\u003e\n\u003cdiv\u003e64.Facilitating payments in electronic modes\u003c\/div\u003e\n\u003cdiv\u003e65.Special provision for computing deductions in case of business reorganisation of co-operative banks\u003c\/div\u003e\n\u003cdiv\u003e66.Interpretation\u003c\/div\u003e\n\u003cdiv\u003eE. Capital gains\u003c\/div\u003e\n\u003cdiv\u003e67.Capital gains\u003c\/div\u003e\n\u003cdiv\u003e68.Capital gains on distribution of assets by companies in liquidation\u003c\/div\u003e\n\u003cdiv\u003e69.Capital gains on purchase by company of its own shares or other specified securities\u003c\/div\u003e\n\u003cdiv\u003e70.Transactions not regarded as transfer\u003c\/div\u003e\n\u003cdiv\u003e71.Withdrawal of exemption in certain cases\u003c\/div\u003e\n\u003cdiv\u003e72.Mode of computation of capital gains\u003c\/div\u003e\n\u003cdiv\u003e73.Cost with reference to certain modes of acquisition\u003c\/div\u003e\n\u003cdiv\u003e74.Special provision for computation of capital gains in case of depreciable assets\u003c\/div\u003e\n\u003cdiv\u003e75.Special provision for cost of acquisition in case of depreciable asset\u003c\/div\u003e\n\u003cdiv\u003e76.Special provision for computation of capital gains in case of Market Linked Debenture\u003c\/div\u003e\n\u003cdiv\u003e77.Special provision for computation of capital gains in case of slump sale\u003c\/div\u003e\n\u003cdiv\u003e78.Special provision for full value of consideration in certain cases\u003c\/div\u003e\n\u003cdiv\u003e79.Special provision for full value of consideration for transfer of share other than quoted share\u003c\/div\u003e\n\u003cdiv\u003e80.Fair market value deemed to be full value of consideration in certain cases\u003c\/div\u003e\n\u003cdiv\u003e81.Advance money received\u003c\/div\u003e\n\u003cdiv\u003e82.Profit on sale of property used for residence\u003c\/div\u003e\n\u003cdiv\u003e83.Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases\u003c\/div\u003e\n\u003cdiv\u003e84.Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases\u003c\/div\u003e\n\u003cdiv\u003e85.Capital gains not to be charged on investment in certain bonds\u003c\/div\u003e\n\u003cdiv\u003e86.Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house\u003c\/div\u003e\n\u003cdiv\u003e87.Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area\u003c\/div\u003e\n\u003cdiv\u003e88.Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone\u003c\/div\u003e\n\u003cdiv\u003e89.Extension of time for acquiring new asset or depositing or investing amount of capital gains\u003c\/div\u003e\n\u003cdiv\u003e90.Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”\u003c\/div\u003e\n\u003cdiv\u003e91.Reference to Valuation Officer\u003c\/div\u003e\n\u003cdiv\u003eF. Income from other sources\u003c\/div\u003e\n\u003cdiv\u003e92.Income from other sources\u003c\/div\u003e\n\u003cdiv\u003e93.Deductions\u003c\/div\u003e\n\u003cdiv\u003e94.Amounts not deductible\u003c\/div\u003e\n\u003cdiv\u003e95.Profits chargeable to tax\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch4\u003eCHAPTER V\u003c\/h4\u003e\n\u003cdiv\u003eINCOME OF OTHER PERSONS, INCLUDED IN TOTAL INCOME OF ASSESSEE\u003c\/div\u003e\n\u003cdiv\u003e96.Transfer of income without transfer of assets\u003c\/div\u003e\n\u003cdiv\u003e97.Chargeability of income in transfer of assets\u003c\/div\u003e\n\u003cdiv\u003e98.“Transfer” and “revocable transfer” defined\u003c\/div\u003e\n\u003cdiv\u003e99.Income of individual to include income of spouse, minor child, etc.\u003c\/div\u003e\n\u003cdiv\u003e100.Liability of person in respect of income included in income of another person\u003c\/div\u003e\n\u003cdiv\u003e101.Total income\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch4\u003eCHAPTER VI\u003c\/h4\u003e\n\u003cdiv\u003eAGGREGATION OF INCOME\u003c\/div\u003e\n\u003cdiv\u003e102.Unexplained credits\u003c\/div\u003e\n\u003cdiv\u003e103.Unexplained investment\u003c\/div\u003e\n\u003cdiv\u003e104.Unexplained asset\u003c\/div\u003e\n\u003cdiv\u003e105.Unexplained expenditure\u003c\/div\u003e\n\u003cdiv\u003e106.Amount borrowed or repaid through negotiable instrument, hundi, etc.\u003c\/div\u003e\n\u003cdiv\u003e107.Charge of tax\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch4\u003eCHAPTER VII\u003c\/h4\u003e\n\u003cdiv\u003eSET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES\u003c\/div\u003e\n\u003cdiv\u003e108.Set off of losses under the same head of income\u003c\/div\u003e\n\u003cdiv\u003e109.Set off of losses under any other head of income\u003c\/div\u003e\n\u003cdiv\u003e110.Carry forward and set off of loss from house property\u003c\/div\u003e\n\u003cdiv\u003e111.Carry forward and set off of loss from capital gains\u003c\/div\u003e\n\u003cdiv\u003e112.Carry forward and set off of business loss\u003c\/div\u003e\n\u003cdiv\u003e113.Set off and carry forward of losses from speculation business\u003c\/div\u003e\n\u003cdiv\u003e114.Set off and carry forward of losses from specified business\u003c\/div\u003e\n\u003cdiv\u003e115.Set off and carry forward of losses from specified activity\u003c\/div\u003e\n\u003cdiv\u003e116.Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc.\u003c\/div\u003e\n\u003cdiv\u003e117.Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases\u003c\/div\u003e\n\u003cdiv\u003e118.Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks\u003c\/div\u003e\n\u003cdiv\u003e119.Carry forward and set off of losses not permissible in certain cases\u003c\/div\u003e\n\u003cdiv\u003e120.No set off of losses against undisclosed income consequent to search, requisition and survey\u003c\/div\u003e\n\u003cdiv\u003e121.Submission of return for losses\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch4\u003eCHAPTER VIII\u003c\/h4\u003e\n\u003cdiv\u003eDEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME\u003c\/div\u003e\n\u003cdiv\u003eA. General\u003c\/div\u003e\n\u003cdiv\u003e122.Deductions to be made in computing total income\u003c\/div\u003e\n\u003cdiv\u003eB. Deductions in respect of certain payments\u003c\/div\u003e\n\u003cdiv\u003e123.Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc.\u003c\/div\u003e\n\u003cdiv\u003e124.Deduction in respect of employer contribution to pension scheme of Central Government\u003c\/div\u003e\n\u003cdiv\u003e125.Deduction in respect of contribution to Agnipath Scheme\u003c\/div\u003e\n\u003cdiv\u003e126.Deduction in respect of health insurance premia\u003c\/div\u003e\n\u003cdiv\u003e127.Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability\u003c\/div\u003e\n\u003cdiv\u003e128.Deduction in respect of medical treatment, etc.\u003c\/div\u003e\n\u003cdiv\u003e129.Deduction in respect of interest on loan taken for higher education\u003c\/div\u003e\n\u003cdiv\u003e130.Deduction in respect of interest on loan taken for residential house property\u003c\/div\u003e\n\u003cdiv\u003e131.Deduction in respect of interest on loan taken for certain house property\u003c\/div\u003e\n\u003cdiv\u003e132.Deduction in respect of purchase of electric vehicle\u003c\/div\u003e\n\u003cdiv\u003e133.Deduction in respect of donations to certain funds, charitable institutions, etc.\u003c\/div\u003e\n\u003cdiv\u003e134.Deductions in respect of rents paid\u003c\/div\u003e\n\u003cdiv\u003e135.Deduction in respect of certain donations for scientific research or rural development\u003c\/div\u003e\n\u003cdiv\u003e136.Deduction in respect of contributions given by companies to political parties\u003c\/div\u003e\n\u003cdiv\u003e137.Deduction in respect of contributions given by any person to political parties\u003c\/div\u003e\n\u003cdiv\u003eC. Deductions in respect of certain incomes\u003c\/div\u003e\n\u003cdiv\u003e138.Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.\u003c\/div\u003e\n\u003cdiv\u003e139.Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone\u003c\/div\u003e\n\u003cdiv\u003e140.Special provision in respect of specified business\u003c\/div\u003e\n\u003cdiv\u003e141.Deduction in respect of profits and gains from certain industrial undertakings\u003c\/div\u003e\n\u003cdiv\u003e142.Deductions in respect of profits and gains from housing projects\u003c\/div\u003e\n\u003cdiv\u003e143.Special provisions in respect of certain undertakings in North-Eastern States\u003c\/div\u003e\n\u003cdiv\u003e144.Special provisions in respect of newly established Units in Special Economic Zones\u003c\/div\u003e\n\u003cdiv\u003e145.Deduction for businesses engaged in collecting and processing of bio-degradable waste\u003c\/div\u003e\n\u003cdiv\u003e146.Deduction in respect of additional employee cost\u003c\/div\u003e\n\u003cdiv\u003e147.Deductions for income of Offshore Banking Units and Units of International Financial Services Centre\u003c\/div\u003e\n\u003cdiv\u003e148.Deduction in respect of certain inter-corporate dividends\u003c\/div\u003e\n\u003cdiv\u003e149.Deduction in respect of income of co-operative societies\u003c\/div\u003e\n\u003cdiv\u003e150.Deduction in respect of certain income of Producer Companies\u003c\/div\u003e\n\u003cdiv\u003e151.Deduction in respect of royalty income, etc., of authors of certain books other than text-books\u003c\/div\u003e\n\u003cdiv\u003e152.Deduction in respect of royalty on patents\u003c\/div\u003e\n\u003cdiv\u003eD. Deductions in respect of other incomes\u003c\/div\u003e\n\u003cdiv\u003e153.Deduction for interest on deposits\u003c\/div\u003e\n\u003cdiv\u003eE. Other deductions\u003c\/div\u003e\n\u003cdiv\u003e154.Deduction in case of a person with disability\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch4\u003eCHAPTER IX\u003c\/h4\u003e\n\u003cdiv\u003eREBATES AND RELIEFS\u003c\/div\u003e\n\u003cdiv\u003eA. Rebates and reliefs\u003c\/div\u003e\n\u003cdiv\u003e155.Rebate to be allowed in computing income-tax\u003c\/div\u003e\n\u003cdiv\u003e156.Rebate of income-tax in case of certain individuals\u003c\/div\u003e\n\u003cdiv\u003e157.Relief when salary, etc., is paid in arrears or in advance\u003c\/div\u003e\n\u003cdiv\u003e158.Relief from taxation in income from retirement benefit account maintained in a notified country\u003c\/div\u003e\n\u003cdiv\u003eB. Double taxation relief\u003c\/div\u003e\n\u003cdiv\u003e159.Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief\u003c\/div\u003e\n\u003cdiv\u003e160.Countries with which no agreement exists\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch4\u003eCHAPTER X\u003c\/h4\u003e\n\u003cdiv\u003eSPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX\u003c\/div\u003e\n\u003cdiv\u003e161.Computation of income from international transaction and specified domestic transaction having regard to arm’s length price\u003c\/div\u003e\n\u003cdiv\u003e162.Meaning of associated enterprise\u003c\/div\u003e\n\u003cdiv\u003e163.Meaning of international transaction\u003c\/div\u003e\n\u003cdiv\u003e164.Meaning of specified domestic transaction\u003c\/div\u003e\n\u003cdiv\u003e165.Determination of arm’s length price\u003c\/div\u003e\n\u003cdiv\u003e166.Reference to Transfer Pricing Officer\u003c\/div\u003e\n\u003cdiv\u003e167.Power of Board to make safe harbour rules\u003c\/div\u003e\n\u003cdiv\u003e168.Advance pricing agreement\u003c\/div\u003e\n\u003cdiv\u003e169.Effect to advance pricing agreement\u003c\/div\u003e\n\u003cdiv\u003e170.Secondary adjustment in certain cases\u003c\/div\u003e\n\u003cdiv\u003e171.Maintenance, keeping and furnishing of information and document by certain persons\u003c\/div\u003e\n\u003cdiv\u003e172.Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction\u003c\/div\u003e\n\u003cdiv\u003e173.Definitions of certain terms relevant to determination of arm’s length price, etc.\u003c\/div\u003e\n\u003cdiv\u003e174.Avoidance of income-tax by transactions resulting in transfer of income to non-residents\u003c\/div\u003e\n\u003cdiv\u003e175.Avoidance of tax by certain transactions in securities\u003c\/div\u003e\n\u003cdiv\u003e176.Special measures in respect of transactions with persons located in notified jurisdictional area\u003c\/div\u003e\n\u003cdiv\u003e177.Limitation on interest deduction in certain cases\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch4\u003eCHAPTER XI\u003c\/h4\u003e\n\u003cdiv\u003eGENERAL ANTI-AVOIDANCE RULE\u003c\/div\u003e\n\u003cdiv\u003e178.Applicability of General Anti-Avoidance Rule\u003c\/div\u003e\n\u003cdiv\u003e179.Impermissible avoidance arrangement\u003c\/div\u003e\n\u003cdiv\u003e180.Arrangement to lack commercial substance\u003c\/div\u003e\n\u003cdiv\u003e181.Consequences of impermissible avoidance arrangement\u003c\/div\u003e\n\u003cdiv\u003e182.Treatment of connected person and accommodating party\u003c\/div\u003e\n\u003cdiv\u003e183.Application of this Chapter\u003c\/div\u003e\n\u003cdiv\u003e184.Interpretation\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch4\u003eCHAPTER XII\u003c\/h4\u003e\n\u003cdiv\u003eMODE OF PAYMENT IN CERTAIN CASES, ETC.\u003c\/div\u003e\n\u003cdiv\u003e185.Mode of taking or accepting certain loans, deposits and specified sum\u003c\/div\u003e\n\u003cdiv\u003e186.Mode of undertaking transactions\u003c\/div\u003e\n\u003cdiv\u003e187.Acceptance of payment through prescribed electronic modes\u003c\/div\u003e\n\u003cdiv\u003e188.Mode of repayment of certain loans or deposits\u003c\/div\u003e\n\u003cdiv\u003e189.Interpretation\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch4\u003eCHAPTER XIII\u003c\/h4\u003e\n\u003cdiv\u003eDETERMINATION OF TAX IN SPECIAL CASES\u003c\/div\u003e\n\u003cdiv\u003eA. Determination of tax in certain special cases\u003c\/div\u003e\n\u003cdiv\u003e190.Determination of tax where total income includes income on which no tax is payable\u003c\/div\u003e\n\u003cdiv\u003e191.Tax on accumulated balance of recognised provident fund\u003c\/div\u003e\n\u003cdiv\u003e192.Tax in case of block assessment of search cases\u003c\/div\u003e\n\u003cdiv\u003e193.Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer\u003c\/div\u003e\n\u003cdiv\u003e194.Tax on certain incomes\u003c\/div\u003e\n\u003cdiv\u003e195.Tax on income referred to in section 102 or 103 or 104 or 105 or 106\u003c\/div\u003e\n\u003cdiv\u003eB. Special provisions relating to tax on capital gains\u003c\/div\u003e\n\u003cdiv\u003e196.Tax on short-term capital gains in certain cases\u003c\/div\u003e\n\u003cdiv\u003e197.Tax on long-term capital gains\u003c\/div\u003e\n\u003cdiv\u003e198.Tax on long-term capital gains in certain cases\u003c\/div\u003e\n\u003cdiv\u003eC. New tax regime\u003c\/div\u003e\n\u003cdiv\u003e199.Tax on income of certain manufacturing domestic companies\u003c\/div\u003e\n\u003cdiv\u003e200.Tax on income of certain domestic companies\u003c\/div\u003e\n\u003cdiv\u003e201.Tax on income of new manufacturing domestic companies\u003c\/div\u003e\n\u003cdiv\u003e202.New tax regime for individuals, Hindu undivided family and others\u003c\/div\u003e\n\u003cdiv\u003e203.Tax on income of certain resident co-operative societies\u003c\/div\u003e\n\u003cdiv\u003e204.Tax on income of certain new manufacturing co-operative societies\u003c\/div\u003e\n\u003cdiv\u003e205.Conditions for tax on income of certain companies and cooperative societies\u003c\/div\u003e\n\u003cdiv\u003eD. Special provisions relating to minimum alternate tax and alternate minimum tax\u003c\/div\u003e\n\u003cdiv\u003e206.Special provision for minimum alternate tax and alternate minimum tax\u003c\/div\u003e\n\u003cdiv\u003eE. Special provisions relating to non-residents and foreign company\u003c\/div\u003e\n\u003cdiv\u003e207.Tax on dividends, royalty and technical service fees in case of foreign companies\u003c\/div\u003e\n\u003cdiv\u003e208.Tax on income from units purchased in foreign currency or capital gains arising from their transfer\u003c\/div\u003e\n\u003cdiv\u003e209.Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer\u003c\/div\u003e\n\u003cdiv\u003e210.Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer\u003c\/div\u003e\n\u003cdiv\u003e211.Tax on non-resident sportsmen or sports associations\u003c\/div\u003e\n\u003cdiv\u003e212.Interpretation\u003c\/div\u003e\n\u003cdiv\u003e213.Special provision for computation of total income of non-residents\u003c\/div\u003e\n\u003cdiv\u003e214.Tax on investment income and long-term capital gains\u003c\/div\u003e\n\u003cdiv\u003e215.Capital gains on transfer of foreign exchange assets not to be charged in certain cases\u003c\/div\u003e\n\u003cdiv\u003e216.Return of income not to be furnished in certain cases\u003c\/div\u003e\n\u003cdiv\u003e217.Benefit to be available in certain cases even after assessee becomes resident\u003c\/div\u003e\n\u003cdiv\u003e218.Provisions not to apply if the assessee so chooses\u003c\/div\u003e\n\u003cdiv\u003e219.Conversion of an Indian branch of foreign company into subsidiary Indian company\u003c\/div\u003e\n\u003cdiv\u003e220.Foreign company said to be resident in India\u003c\/div\u003e\n\u003cdiv\u003eF. Special provisions relating to pass-through entities\u003c\/div\u003e\n\u003cdiv\u003e221.Tax on income from securitisation trusts\u003c\/div\u003e\n\u003cdiv\u003e222.Tax on income in case of venture capital undertakings\u003c\/div\u003e\n\u003cdiv\u003e223.Tax on income of unit holder and business trust\u003c\/div\u003e\n\u003cdiv\u003e224.Tax on income of investment fund and its unit holders\u003c\/div\u003e\n\u003cdiv\u003eG. Special provisions relating to income of shipping companies\u003c\/div\u003e\n\u003cdiv\u003e225.Income from the business of operating qualifying ships\u003c\/div\u003e\n\u003cdiv\u003e226.Tonnage tax scheme\u003c\/div\u003e\n\u003cdiv\u003e227.Computation of tonnage income\u003c\/div\u003e\n\u003cdiv\u003e228.Relevant shipping income and exclusion from book profit\u003c\/div\u003e\n\u003cdiv\u003e229.Depreciation and gains relating to tonnage tax assets\u003c\/div\u003e\n\u003cdiv\u003e230.Exclusion of deduction, loss, set off, etc.\u003c\/div\u003e\n\u003cdiv\u003e231.Method of opting of tonnage tax scheme and validity\u003c\/div\u003e\n\u003cdiv\u003e232.Certain conditions for applicability of tonnage tax scheme\u003c\/div\u003e\n\u003cdiv\u003e233.Amalgamation and demerger\u003c\/div\u003e\n\u003cdiv\u003e234.Avoidance of tax and exclusion from tonnage tax scheme\u003c\/div\u003e\n\u003cdiv\u003e235.Interpretation\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch4\u003eCHAPTER XIV\u003c\/h4\u003e\n\u003cdiv\u003eTAX ADMINISTRATION\u003c\/div\u003e\n\u003cdiv\u003eA. Authorities, jurisdiction and functions\u003c\/div\u003e\n\u003cdiv\u003e236.Income-tax authorities\u003c\/div\u003e\n\u003cdiv\u003e237.Appointment of income-tax authorities\u003c\/div\u003e\n\u003cdiv\u003e238.Control of income-tax authorities\u003c\/div\u003e\n\u003cdiv\u003e239.Instructions to subordinate authorities\u003c\/div\u003e\n\u003cdiv\u003e240.Taxpayer’s Charter\u003c\/div\u003e\n\u003cdiv\u003e241.Jurisdiction of income-tax authorities\u003c\/div\u003e\n\u003cdiv\u003e242.Jurisdiction of Assessing Officers\u003c\/div\u003e\n\u003cdiv\u003e243.Power to transfer cases\u003c\/div\u003e\n\u003cdiv\u003e244.Change of incumbent of an office\u003c\/div\u003e\n\u003cdiv\u003e245.Faceless jurisdiction of income-tax authorities\u003c\/div\u003e\n\u003cdiv\u003eB. Powers\u003c\/div\u003e\n\u003cdiv\u003e246.Power regarding discovery, production of evidence, etc.\u003c\/div\u003e\n\u003cdiv\u003e247.Search and seizure\u003c\/div\u003e\n\u003cdiv\u003e248.Powers to requisition\u003c\/div\u003e\n\u003cdiv\u003e249.Reasons not to be disclosed\u003c\/div\u003e\n\u003cdiv\u003e250.Application of seized or requisitioned assets\u003c\/div\u003e\n\u003cdiv\u003e251.Copying, extraction, retention and release of books of account and documents seized or requisitioned\u003c\/div\u003e\n\u003cdiv\u003e252.Power to call for information\u003c\/div\u003e\n\u003cdiv\u003e253.Powers of survey\u003c\/div\u003e\n\u003cdiv\u003e254.Power to collect certain information\u003c\/div\u003e\n\u003cdiv\u003e255.Power to inspect registers of companies\u003c\/div\u003e\n\u003cdiv\u003e256.Power of competent authority\u003c\/div\u003e\n\u003cdiv\u003e257.Proceedings before income-tax authorities to be judicial proceedings\u003c\/div\u003e\n\u003cdiv\u003e258.Disclosure of information relating to assessees\u003c\/div\u003e\n\u003cdiv\u003e259.Power to call for information by prescribed income-tax authority\u003c\/div\u003e\n\u003cdiv\u003e260.Faceless collection of information\u003c\/div\u003e\n\u003cdiv\u003e261.Interpretation\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch4\u003eCHAPTER XV\u003c\/h4\u003e\n\u003ch3\u003eRETURN OF INCOME\u003c\/h3\u003e\n\u003cdiv\u003eA. Allotment of Permanent Account Number\u003c\/div\u003e\n\u003cdiv\u003e262.Permanent Account Number\u003c\/div\u003e\n\u003cdiv\u003eB. Filing of return of income and processing\u003c\/div\u003e\n\u003cdiv\u003e263.Return of income\u003c\/div\u003e\n\u003cdiv\u003e264.Scheme for submission of returns through tax return preparers\u003c\/div\u003e\n\u003cdiv\u003e265.Return by whom to be verified\u003c\/div\u003e\n\u003cdiv\u003e266.Self-assessment\u003c\/div\u003e\n\u003cdiv\u003e267.Tax on updated return\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch4\u003eCHAPTER XVI\u003c\/h4\u003e\n\u003ch3\u003ePROCEDURE FOR ASSESSMENT\u003c\/h3\u003e\n\u003cdiv\u003eA. Procedure for assessment\u003c\/div\u003e\n\u003cdiv\u003e268.Inquiry before assessment\u003c\/div\u003e\n\u003cdiv\u003e269.Estimation of value of assets by Valuation Officer\u003c\/div\u003e\n\u003cdiv\u003e270.Assessment\u003c\/div\u003e\n\u003cdiv\u003e271.Best judgment assessment\u003c\/div\u003e\n\u003cdiv\u003e272.Power of Joint Commissioner to issue directions in certain cases\u003c\/div\u003e\n\u003cdiv\u003e273.Faceless Assessment\u003c\/div\u003e\n\u003cdiv\u003e274.Reference to Principal Commissioner or Commissioner in certain cases\u003c\/div\u003e\n\u003cdiv\u003e275.Reference to Dispute Resolution Panel\u003c\/div\u003e\n\u003cdiv\u003e276.Method of accounting\u003c\/div\u003e\n\u003cdiv\u003e277.Method of accounting in certain cases\u003c\/div\u003e\n\u003cdiv\u003e278.Taxability of certain income\u003c\/div\u003e\n\u003cdiv\u003e279.Income escaping assessment\u003c\/div\u003e\n\u003cdiv\u003e280.Issue of notice\u003c\/div\u003e\n\u003cdiv\u003e281.Procedure before issuance of notice under section 280\u003c\/div\u003e\n\u003cdiv\u003e282.Time limit for notices under sections 280 and 281\u003c\/div\u003e\n\u003cdiv\u003e283.Provision for cases where assessment is in pursuance of an order on appeal, etc.\u003c\/div\u003e\n\u003cdiv\u003e284.Sanction for issue of notice\u003c\/div\u003e\n\u003cdiv\u003e285.Other provisions\u003c\/div\u003e\n\u003cdiv\u003e286.Time limit for completion of assessment, reassessment and recomputation\u003c\/div\u003e\n\u003cdiv\u003e287.Rectification of mistake\u003c\/div\u003e\n\u003cdiv\u003e288.Other amendments\u003c\/div\u003e\n\u003cdiv\u003e289.Notice of demand\u003c\/div\u003e\n\u003cdiv\u003e290.Modification and revision of notice in certain cases\u003c\/div\u003e\n\u003cdiv\u003e291.Intimation of loss\u003c\/div\u003e\n\u003cdiv\u003eB. Special procedure for assessment of search cases\u003c\/div\u003e\n\u003cdiv\u003e292.Assessment of income pertaining to the block period\u003c\/div\u003e\n\u003cdiv\u003e293.Computation of total income of block period\u003c\/div\u003e\n\u003cdiv\u003e294.Procedure for block assessment\u003c\/div\u003e\n\u003cdiv\u003e295.Undisclosed income of any other person\u003c\/div\u003e\n\u003cdiv\u003e296.Time-limit for completion of block assessment\u003c\/div\u003e\n\u003cdiv\u003e297.Certain interests and penalties not to be levied or imposed\u003c\/div\u003e\n\u003cdiv\u003e298.Levy of interest and penalty in certain cases\u003c\/div\u003e\n\u003cdiv\u003e299.Authority competent to make assessment of block period\u003c\/div\u003e\n\u003cdiv\u003e300.Application of other provisions of Act\u003c\/div\u003e\n\u003cdiv\u003e301.Interpretation\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch4\u003eCHAPTER XVII\u003c\/h4\u003e\n\u003cdiv\u003eSPECIAL PROVISIONS RELATING TO CERTAIN PERSONS\u003c\/div\u003e\n\u003cdiv\u003eA. Association of persons, firm, Hindu undivided family, etc.\u003c\/div\u003e\n\u003cdiv\u003e1. Legal representatives\u003c\/div\u003e\n\u003cdiv\u003e302.Legal representative\u003c\/div\u003e\n\u003cdiv\u003e2. Representative assesses — General provisions\u003c\/div\u003e\n\u003cdiv\u003e303.Representative assessee\u003c\/div\u003e\n\u003cdiv\u003e304.Liability of representative assessee\u003c\/div\u003e\n\u003cdiv\u003e305.Right of representative assessee to recover tax paid\u003c\/div\u003e\n\u003cdiv\u003e3. Representative assesses — Special cases\u003c\/div\u003e\n\u003cdiv\u003e306.Who may be regarded as agent\u003c\/div\u003e\n\u003cdiv\u003e307.Charge of tax where share of beneficiaries unknown\u003c\/div\u003e\n\u003cdiv\u003e308.Charge of tax in case of oral trust\u003c\/div\u003e\n\u003cdiv\u003e4. Association of persons and body of individuals\u003c\/div\u003e\n\u003cdiv\u003e309.Method of computing a member’s share in income of association of persons or body of individuals\u003c\/div\u003e\n\u003cdiv\u003e310.Share of member of an association of persons or body of individuals in income of association or body\u003c\/div\u003e\n\u003cdiv\u003e311.Charge of tax where shares of members in association of persons or body of individuals unknown, etc.\u003c\/div\u003e\n\u003cdiv\u003e5. Executors\u003c\/div\u003e\n\u003cdiv\u003e312.Executor\u003c\/div\u003e\n\u003cdiv\u003e6. Succession to business or profession\u003c\/div\u003e\n\u003cdiv\u003e313.Succession to business or profession otherwise than on death\u003c\/div\u003e\n\u003cdiv\u003e314.Effect of order of tribunal or court in respect of business reorganisation\u003c\/div\u003e\n\u003cdiv\u003e7. Partition\u003c\/div\u003e\n\u003cdiv\u003e315.Assessment after partition of a Hindu undivided family\u003c\/div\u003e\n\u003cdiv\u003e8. Profits of non-residents from occasional shipping business\u003c\/div\u003e\n\u003cdiv\u003e316.Shipping business of non-residents\u003c\/div\u003e\n\u003cdiv\u003e9. Persons leaving India\u003c\/div\u003e\n\u003cdiv\u003e317.Assessment of persons leaving India\u003c\/div\u003e\n\u003cdiv\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003cdiv\u003e10. Association of persons or body of individuals or artificial\u003c\/div\u003e\n\u003cdiv\u003ejuridical person formed for a particular event or purpose\u003c\/div\u003e\n\u003cdiv\u003e318.Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose\u003c\/div\u003e\n\u003cdiv\u003e11. Persons trying to alienate their assets\u003c\/div\u003e\n\u003cdiv\u003e319.Assessment of persons likely to transfer property to avoid tax\u003c\/div\u003e\n\u003cdiv\u003e12. Discontinuance of business, or dissolution\u003c\/div\u003e\n\u003cdiv\u003e320.Discontinued business\u003c\/div\u003e\n\u003cdiv\u003e321.Association dissolved or business discontinued\u003c\/div\u003e\n\u003cdiv\u003e322.Company in liquidation\u003c\/div\u003e\n\u003cdiv\u003e13. Private companies\u003c\/div\u003e\n\u003cdiv\u003e323.Liability of directors of private company\u003c\/div\u003e\n\u003cdiv\u003e14. Assessment of firms\u003c\/div\u003e\n\u003cdiv\u003e324.Charge of tax in case of a firm\u003c\/div\u003e\n\u003cdiv\u003e325.Assessment as a Firm\u003c\/div\u003e\n\u003cdiv\u003e326.Assessment when section 325 not complied with\u003c\/div\u003e\n\u003cdiv\u003e15. Change in constitution, succession and dissolution\u003c\/div\u003e\n\u003cdiv\u003e327.Change in constitution of a firm\u003c\/div\u003e\n\u003cdiv\u003e328.Succession of one firm by another firm\u003c\/div\u003e\n\u003cdiv\u003e329.Joint and several liability of partners for tax payable by firm\u003c\/div\u003e\n\u003cdiv\u003e330.Firm dissolved or business discontinued\u003c\/div\u003e\n\u003cdiv\u003e16. Liability of partners of limited liability partnership in liquidation\u003c\/div\u003e\n\u003cdiv\u003e331.Liability of partners of limited liability partnership in liquidation\u003c\/div\u003e\n\u003cdiv\u003eB. Special Provisions for Registered non-profit organisation\u003c\/div\u003e\n\u003cdiv\u003e1. Registration\u003c\/div\u003e\n\u003cdiv\u003e332.Application for registration\u003c\/div\u003e\n\u003cdiv\u003e333.Switching over of regimes\u003c\/div\u003e\n\u003cdiv\u003e2. Income of registered non-profit organization\u003c\/div\u003e\n\u003cdiv\u003e334.Tax on income of registered non-profit organization\u003c\/div\u003e\n\u003cdiv\u003e335.Regular income\u003c\/div\u003e\n\u003cdiv\u003e336.Taxable regular income\u003c\/div\u003e\n\u003cdiv\u003e337.Specified income\u003c\/div\u003e\n\u003cdiv\u003e338.Income not to be included in regular income\u003c\/div\u003e\n\u003cdiv\u003e339.Corpus donation\u003c\/div\u003e\n\u003cdiv\u003e340.Deemed corpus donation\u003c\/div\u003e\n\u003cdiv\u003e341.Application of income\u003c\/div\u003e\n\u003cdiv\u003e342.Accumulated income\u003c\/div\u003e\n\u003cdiv\u003e343.Deemed accumulated income\u003c\/div\u003e\n\u003cdiv\u003e3. Commercial activities by registered non-profit organization\u003c\/div\u003e\n\u003cdiv\u003e344.Business undertaking held as property\u003c\/div\u003e\n\u003cdiv\u003e345.Restriction on commercial activities by a registered non-profit organisation\u003c\/div\u003e\n\u003cdiv\u003e346.Restriction on commercial activities by registered non-profit organisation carrying out advancement of any other object of general public utility\u003c\/div\u003e\n\u003cdiv\u003e4. Compliances\u003c\/div\u003e\n\u003cdiv\u003e347.Books of account\u003c\/div\u003e\n\u003cdiv\u003e348.Audit\u003c\/div\u003e\n\u003cdiv\u003e349.Return of income\u003c\/div\u003e\n\u003cdiv\u003e350.Permitted modes of investment\u003c\/div\u003e\n\u003cdiv\u003e5. Violations\u003c\/div\u003e\n\u003cdiv\u003e351.Specified violation\u003c\/div\u003e\n\u003cdiv\u003e352.Tax on accreted income\u003c\/div\u003e\n\u003cdiv\u003e353.Other violations\u003c\/div\u003e\n\u003cdiv\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003cdiv\u003e6. Approval for purpose of deduction under section 133(1)(b)(ii)\u003c\/div\u003e\n\u003cdiv\u003e354.Application for approval for purpose of section 133(1)(b)(ii)\u003c\/div\u003e\n\u003cdiv\u003e7. Interpretation\u003c\/div\u003e\n\u003cdiv\u003e355.Interpretation\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch4\u003eCHAPTER XVIII\u003c\/h4\u003e\n\u003cdiv\u003eAPPEALS, REVISION AND ALTERNATE DISPUTE RESOLUTIONS\u003c\/div\u003e\n\u003cdiv\u003eA. Appeals\u003c\/div\u003e\n\u003cdiv\u003e1. Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)\u003c\/div\u003e\n\u003cdiv\u003e356.Appealable orders before Joint Commissioner (Appeals)\u003c\/div\u003e\n\u003cdiv\u003e357.Appealable orders before Commissioner (Appeals)\u003c\/div\u003e\n\u003cdiv\u003e358.Form of appeal and limitation\u003c\/div\u003e\n\u003cdiv\u003e359.Procedure in appeal\u003c\/div\u003e\n\u003cdiv\u003e360.Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)\u003c\/div\u003e\n\u003cdiv\u003e2. Appeals to Appellate Tribunal\u003c\/div\u003e\n\u003cdiv\u003e361.Appellate Tribunal\u003c\/div\u003e\n\u003cdiv\u003e362.Appeals to Appellate Tribunal\u003c\/div\u003e\n\u003cdiv\u003e363.Orders of Appellate Tribunal\u003c\/div\u003e\n\u003cdiv\u003e364.Procedure of Appellate Tribunal\u003c\/div\u003e\n\u003cdiv\u003e3. Appeals to High Court\u003c\/div\u003e\n\u003cdiv\u003e365.Appeal to High Court\u003c\/div\u003e\n\u003cdiv\u003e366.Case before High Court to be heard by not less than two Judges\u003c\/div\u003e\n\u003cdiv\u003e4. Appeals to Supreme Court\u003c\/div\u003e\n\u003cdiv\u003e367.Appeal to Supreme Court\u003c\/div\u003e\n\u003cdiv\u003e368.Hearing before Supreme Court\u003c\/div\u003e\n\u003cdiv\u003e5. General\u003c\/div\u003e\n\u003cdiv\u003e369.Tax to be paid irrespective of appeal, etc.\u003c\/div\u003e\n\u003cdiv\u003e370.Execution for costs awarded by Supreme Court\u003c\/div\u003e\n\u003cdiv\u003e371.Amendment of assessment on appeal\u003c\/div\u003e\n\u003cdiv\u003e372.Exclusion of time taken for copy\u003c\/div\u003e\n\u003cdiv\u003e373.Filing of appeal by income-tax authority\u003c\/div\u003e\n\u003cdiv\u003e374.Interpretation of “High Court”\u003c\/div\u003e\n\u003cdiv\u003eB. Special provisions for avoiding repetitive appeals\u003c\/div\u003e\n\u003cdiv\u003e375.Procedure when assessee claims identical question of law is pending before High Court or Supreme Court\u003c\/div\u003e\n\u003cdiv\u003e376.Procedure where an identical question of law is pending before High Courts or Supreme Court\u003c\/div\u003e\n\u003cdiv\u003eC. Revision by the Principal Commissioner or Commissioner\u003c\/div\u003e\n\u003cdiv\u003e377.Revision of orders prejudicial to revenue\u003c\/div\u003e\n\u003cdiv\u003e378.Revision of other orders\u003c\/div\u003e\n\u003cdiv\u003eD. Alternate dispute resolutions\u003c\/div\u003e\n\u003cdiv\u003e1. Dispute Resolution Committee in certain cases\u003c\/div\u003e\n\u003cdiv\u003e379.Dispute Resolution Committee\u003c\/div\u003e\n\u003cdiv\u003e2. Advance rulings\u003c\/div\u003e\n\u003cdiv\u003e380.Interpretation\u003c\/div\u003e\n\u003cdiv\u003e381.Board for Advance Rulings\u003c\/div\u003e\n\u003cdiv\u003e382.Vacancies, etc., not to invalidate proceedings\u003c\/div\u003e\n\u003cdiv\u003e383.Application for advance ruling\u003c\/div\u003e\n\u003cdiv\u003e384.Procedure on receipt of application\u003c\/div\u003e\n\u003cdiv\u003e385.Appellate authority not to proceed in certain cases\u003c\/div\u003e\n\u003cdiv\u003e386.Advance ruling to be void in certain circumstances\u003c\/div\u003e\n\u003cdiv\u003e387.Powers of the Board for Advance Rulings\u003c\/div\u003e\n\u003cdiv\u003e388.Procedure of Board for Advance Rulings\u003c\/div\u003e\n\u003cdiv\u003e389.Appeal\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch4\u003e\u003cstrong\u003eCHAPTER XIX\u003c\/strong\u003e\u003c\/h4\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003ch3\u003eCOLLECTION AND RECOVERY OF TAX\u003c\/h3\u003e\n\u003cdiv\u003eA. General\u003c\/div\u003e\n\u003cdiv\u003e390.Deduction or collection at source and advance payment\u003c\/div\u003e\n\u003cdiv\u003e391.Direct payment\u003c\/div\u003e\n\u003cdiv\u003eB. Deduction and collection at source\u003c\/div\u003e\n\u003cdiv\u003e392.Salary and accumulated balance due to an employee\u003c\/div\u003e\n\u003cdiv\u003e393.Tax to be deducted at source\u003c\/div\u003e\n\u003cdiv\u003e394.Collection of tax at source\u003c\/div\u003e\n\u003cdiv\u003e395.Certificates\u003c\/div\u003e\n\u003cdiv\u003e396.Tax deducted is income received\u003c\/div\u003e\n\u003cdiv\u003e397.Compliance and reporting\u003c\/div\u003e\n\u003cdiv\u003e398.Consequences of failure to deduct or pay or, collect or pay\u003c\/div\u003e\n\u003cdiv\u003e399.Processing\u003c\/div\u003e\n\u003cdiv\u003e400.Power of Central Government to relax provisions of this Chapter\u003c\/div\u003e\n\u003cdiv\u003e401.Bar against direct demand on assessee\u003c\/div\u003e\n\u003cdiv\u003e402.Interpretation\u003c\/div\u003e\n\u003cdiv\u003eC. Advance payment of tax\u003c\/div\u003e\n\u003cdiv\u003e403.Liability for payment of advance tax\u003c\/div\u003e\n\u003cdiv\u003e404.Conditions of liability to pay advance tax\u003c\/div\u003e\n\u003cdiv\u003e405.Computation of advance tax\u003c\/div\u003e\n\u003cdiv\u003e406.Payment of advance tax by assessee on his own accord\u003c\/div\u003e\n\u003cdiv\u003e407.Payment of advance tax by assessee in pursuance of order of Assessing Officer\u003c\/div\u003e\n\u003cdiv\u003e408.Instalments of advance tax and due dates\u003c\/div\u003e\n\u003cdiv\u003e409.When assessee is deemed to be in default\u003c\/div\u003e\n\u003cdiv\u003e410.Credit for advance tax\u003c\/div\u003e\n\u003cdiv\u003eD. Collection and recovery\u003c\/div\u003e\n\u003cdiv\u003e411.When tax payable and when assessee deemed in default\u003c\/div\u003e\n\u003cdiv\u003e412.Penalty payable when tax in default\u003c\/div\u003e\n\u003cdiv\u003e413.Certificate by Tax Recovery Officer and Validity thereof\u003c\/div\u003e\n\u003cdiv\u003e414.Tax Recovery Officer by whom recovery is to be effected\u003c\/div\u003e\n\u003cdiv\u003e415.Stay of proceedings in pursuance of certificate and amendment or cancellation thereof\u003c\/div\u003e\n\u003cdiv\u003e416.Other modes of recovery\u003c\/div\u003e\n\u003cdiv\u003e417.Recovery through State Government\u003c\/div\u003e\n\u003cdiv\u003e418.Recovery of tax in pursuance of agreements with foreign countries\u003c\/div\u003e\n\u003cdiv\u003e419.Recovery of penalties, fine, interest and other sums\u003c\/div\u003e\n\u003cdiv\u003e420.Tax clearance certificate\u003c\/div\u003e\n\u003cdiv\u003e421.Recovery by suit or under other law not affected\u003c\/div\u003e\n\u003cdiv\u003e422.Recovery of tax arrear in respect of non-resident from his assets\u003c\/div\u003e\n\u003cdiv\u003eE. Interest chargeable in certain cases\u003c\/div\u003e\n\u003cdiv\u003e423.Interest for defaults in furnishing return of income\u003c\/div\u003e\n\u003cdiv\u003e424.Interest for defaults in payment of advance tax\u003c\/div\u003e\n\u003cdiv\u003e425.Interest for deferment of advance tax\u003c\/div\u003e\n\u003cdiv\u003e426.Interest on excess refund\u003c\/div\u003e\n\u003cdiv\u003eF. Levy of fee in some instances\u003c\/div\u003e\n\u003cdiv\u003e427.Fee for default in furnishing statements\u003c\/div\u003e\n\u003cdiv\u003e428. Fee for default in furnishing return of income\u003c\/div\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503326761169,"sku":"","price":906.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/40_jpg.jpg?v=1774591547"},{"product_id":"direct-taxes-ready-reckoner-2025","title":"Direct Taxes Ready Reckoner (2025)","description":"\u003ch2\u003e\u003cspan\u003eAbout Direct Taxes Ready Reckoner (2025)\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp\u003eDirect Taxes Ready Reckoner, as its name suggests, is a crisp and unique analysis and explanation of the legal provisions under the Income-tax Act, 1961. The book starts with a detailed sectionwise analysis of the amendments made by the Finance Bill, 2025 (as passed by the Lok Sabha). The chapters are systematically divided into basic concepts, exempt incomes, heads of income (trusts, salaries, business and professional income, capital gains, income from other sources), set off and carry forward of losses, deductions, rebates, transfer pricing, international taxation, search and seizure, returns, assessments, PAN\/TAN, TDS\/TCS, appeals, references, rectifications, refunds, Settlement Commission, interest, penalties and prosecution, etc. The relevant Chapters contain detailed illustrations with solutions explaining the computation of income. The book contains tabulated information with practical problems and solutions.\u003c\/p\u003e\n\u003cp\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/direct-taxes-ready-reckoner-2025-26-2026-27\/\" rel=\"noopener\" target=\"_blank\"\u003eDirect Taxes Ready Reckoner\u003c\/a\u003e\u003cspan\u003e \u003c\/span\u003ealso contains tax tables in respect of different assessees including the Senior Citizens and Very Senior Citizens. Separate tables have been provided for Special rates of tax for different businesses. A unique feature of this edition is the Tax Tables under the New Tax Regime.\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42549341094097,"sku":"","price":1922.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/direct-taxes_jpg.jpg?v=1774590833"},{"product_id":"financial-statements-of-non-corporate-entities","title":"Financial Statements of Non-Corporate Entities","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eFinancial Statements of Non-Corporate Entities\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003ch2\u003e\u003cspan\u003eDivision 1\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAccounting Standards\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Accounting Standards for Non-Corporate Entities               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGist of Accounting Standards and Exemptions Thereunder \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDivision 2\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eFinancial Statements of Sole-Proprietorship\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eBasic Features of Financial Statements of Sole Proprietorship Concerns     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSpecimen Financial Statements for Sole Proprietorship Concern      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSpecimen notes to the financial statements regarding significant accounting policies for Sole Proprietorship Concern                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDivision 3\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eFinancial Statements of Partnership Firms\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eBasic Features of Financial Statements of Partnership Firms\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSpecimen Financial Statements for Partnership Firm            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSpecimen Notes to the Financial Statements Regarding Significant Accounting Policies for Partnership Firms                                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDivision 4\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eFinancial Statements of HUF\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eBasic Features of Financial Statements of Hindu Undivided Family (HUF)           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSpecimen Financial Statements for Hindu Undivided Family (HUF)          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSpecimen Notes to the Financial Statements Regarding Significant Accounting Policies for HUF                                                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDivision 5\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eFinancial Statements of NPOs\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eBasic Features of Financial Statements of Non-Profit Organisations (NPOs)          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 13     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSpecimen Financial Statements for Non-Profit Organisations (NPOs)         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 14     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSpecimen Notes to the Financial Statements Regarding Significant Accounting Policies for NPOs                                                                                     \u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDivision 6\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAccounting Standards Disclosure Checklist\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 15     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eChecklists of Accounting Standards                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 16     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCommonly Observed AS Based Non-Compliances in Financial Statements to be Watchful for                                                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDivision 7\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eMiscellaneous\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 17     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAccounting Treatment for MAT Credit                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 18     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eExpenditure Incurred During Construction Period               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 19     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCash Flow Statement                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 20     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eConstruction Contracts                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 21     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eReporting under MSMED Act, 2006\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42589466329297,"sku":"","price":844.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/financialststementofnon-corporateentities-mockup_jpg.jpg?v=1781694256"},{"product_id":"qualifications-other-comments-in-the-auditor-s-report-1","title":"Qualifications \u0026 Other Comments in the Auditor’s Report","description":"\u003ctable border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd class=\"heading2\" width=\"3%\"\u003e\n\u003ch3\u003e\u003cstrong\u003eAbout Qualifications \u0026amp; Other Comments in the Auditor’s Report\u003c\/strong\u003e\u003c\/h3\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003ch5\u003eDivision 1\u003c\/h5\u003e\n\u003cdiv\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003cdiv\u003eIntroduction to Audit Report Principles under SAs\u003c\/div\u003e\n\u003cdiv\u003eChapter 1 Auditing — Nature and Basic Concepts\u003c\/div\u003e\n\u003cdiv\u003eChapter 2 Audit Reports — Stipulations under Standards on Auditing\u003c\/div\u003e\n\u003cdiv\u003eChapter 3 Unique Document Identification Number (UDIN)\u003c\/div\u003e\n\u003cdiv\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003ch5\u003eDivision 2\u003c\/h5\u003e\n\u003cdiv\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003cdiv\u003eFormats of Engagement and\u003c\/div\u003e\n\u003cdiv\u003eRepresentation Letters, Reports\u003c\/div\u003e\n\u003cdiv\u003eChapter 4 Illustrative Formats on Agreeing the Terms of Audit Engagements\u003c\/div\u003e\n\u003cdiv\u003eChapter 5 Illustrative Format of Representation Letter\u003c\/div\u003e\n\u003cdiv\u003eChapter 6 Specimen of Management Representation Letter on Statutory Audit (including Audit Trail)\u003c\/div\u003e\n\u003cdiv\u003eChapter 7 Illustrative Format on an Engagement Letter for an Agreed upon Procedures Engagement\u003c\/div\u003e\n\u003cdiv\u003eChapter 8 Illustrative Format on Engagement Letter for a Compilation Engagement\u003c\/div\u003e\n\u003cdiv\u003eChapter 9 Illustrative Format on Engagement Letter for a Review of Interim Financial Information\u003c\/div\u003e\n\u003cdiv\u003eChapter 10 Illustrative Format on Engagement Letter for an Engagement to Review Historical Financial Statements\u003c\/div\u003e\n\u003cdiv\u003eChapter 11 Illustrative Format on Independent Auditor’s Reports on Financial Statements\u003c\/div\u003e\n\u003cdiv\u003eChapter 12 Illustrative Format on Practitioner’s Report with an Unmodified Opinion\u003c\/div\u003e\n\u003cdiv\u003eChapter 13 Illustrative Format on Auditor’s Report on Emphasis of Matter Paragraph and Other Matter Paragraphs\u003c\/div\u003e\n\u003cdiv\u003eChapter 14 Illustrative Formats on Auditor’s Reports with Modifications to the Opinion\u003c\/div\u003e\n\u003cdiv\u003eChapter 15 Illustrative Formats of Auditor’s Report with Modified Opinion\u003c\/div\u003e\n\u003cdiv\u003eChapter 16 Illustrative Formats on Auditor’s Report on Corresponding Figures and Comparative Financial Statements\u003c\/div\u003e\n\u003cdiv\u003eChapter 17 Illustrative Formats on Auditor’s Reports Relating to Going Concern\u003c\/div\u003e\n\u003cdiv\u003eChapter 18 Illustrative Formats on Auditor’s Report Relating to Other Information\u003c\/div\u003e\n\u003cdiv\u003eChapter 19 Illustrative Formats on Practitioners’ Compilation Reports\u003c\/div\u003e\n\u003cdiv\u003eChapter 20 Illustrative Formats on Review Reports on Interim Financial Information\u003c\/div\u003e\n\u003cdiv\u003eChapter 21 Illustrative Formats on Practitioners’ Review Reports\u003c\/div\u003e\n\u003cdiv\u003eChapter 22 Illustrative Formats on Special Purpose Financial Statements\u003c\/div\u003e\n\u003cdiv\u003eChapter 23 Illustrative Formats on Summary Financial Statements\u003c\/div\u003e\n\u003cdiv\u003eChapter 24 Illustrative Format on a Report of Factual Findings in Connection with Accounts Receivable\u003c\/div\u003e\n\u003cdiv\u003eChapter 25 Illustrative Formats on a Single Financial Statement and a Specific Element of a Financial Statement\u003c\/div\u003e\n\u003cdiv\u003eChapter 26 Illustrative Format of an Unmodified Report on a Projection\u003c\/div\u003e\n\u003cdiv\u003eChapter 27 Illustrative Formats on Service Organization’s Assertions\u003c\/div\u003e\n\u003cdiv\u003eChapter 28 Illustrative Formats on Modified Service Auditor’s Assurance Reports\u003c\/div\u003e\n\u003cdiv\u003eChapter 29 Illustrative Formats on Service Auditor’s Assurance Reports\u003c\/div\u003e\n\u003cdiv\u003eChapter 30 Information Requests and Other Client Admin Letters – Letter of Weakness and Appendix\u003c\/div\u003e\n\u003cdiv\u003eChapter 31 Confirmation Letter for Struck Off Status to be sent by Company\u003c\/div\u003e\n\u003cdiv\u003eChapter 32 NOC Communication with predecessor\u003c\/div\u003e\n\u003cdiv\u003eChapter 33 Eligibility and Independence confirmation to be appointed (or) continue as auditors\u003c\/div\u003e\n\u003cdiv\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003ch5\u003eDivision 3\u003c\/h5\u003e\n\u003cdiv\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003cdiv\u003eRevised Formats of Audit Reports\u003c\/div\u003e\n\u003cdiv\u003e(including Audit Trail)\u003c\/div\u003e\n\u003cdiv\u003eChapter 34 Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020, Cash Flow\u003c\/div\u003e\n\u003cdiv\u003eChapter 35 Revised Format of Audit Report for Private Limited Company with IFC, CARO 2020, Cash Flow\u003c\/div\u003e\n\u003cdiv\u003eChapter 36 Revised Format of Audit Report for Private Limited Company without IFC, but with CARO 2020, Cash Flow\u003c\/div\u003e\n\u003cdiv\u003eChapter 37 Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020 but with Cash Flow\u003c\/div\u003e\n\u003cdiv\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003ch5\u003eDivision 4\u003c\/h5\u003e\n\u003cdiv\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003cdiv\u003eIllustrative Audit Paras for Qualification, Adverse\u003c\/div\u003e\n\u003cdiv\u003eDisclaimer, KAM, EOM, OM Matters\u003c\/div\u003e\n\u003cdiv\u003eChapter 38 Qualified Opinion – Illustrative Reporting Comments\u003c\/div\u003e\n\u003cdiv\u003eChapter 39 Material uncertainty related to Going Concern – Illustrative Reporting Comments\u003c\/div\u003e\n\u003cdiv\u003eChapter 40 Emphasis of Matter Paragraph – Illustrative Reporting Comments\u003c\/div\u003e\n\u003cdiv\u003eChapter 41 Other Matter Paragraph – Illustrative Reporting Comments\u003c\/div\u003e\n\u003cdiv\u003eChapter 42 Key Audit Matters – Illustrative Reporting Comments\u003c\/div\u003e\n\u003cdiv\u003eChapter 43 Disclaimer Opinion – Illustrative Reporting Comments\u003c\/div\u003e\n\u003cdiv\u003eChapter 44 Adverse Opinion – Illustrative Reporting Comments\u003c\/div\u003e\n\u003cdiv\u003eChapter 45 Other Information Paragraph — Illustrative Reporting Comments\u003c\/div\u003e\n\u003cdiv\u003eChapter 46 Internal Controls over Financial Reporting\u003c\/div\u003e\n\u003cdiv\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003ch5\u003eDivision 5\u003c\/h5\u003e\n\u003cdiv\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003cdiv\u003eSpecimen CARO Reporting and Accounting Policies\u003c\/div\u003e\n\u003cdiv\u003eChapter 47CARO, 2020 — Specimen Report\u003c\/div\u003e\n\u003cdiv\u003eChapter 48Specimen Significant Accounting Policies\u003c\/div\u003e\n\u003cdiv\u003eChapter 49 Statutory Auditors’ Responsibilities in Relation to Fraud in a Company\u003c\/div\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42594834284753,"sku":"","price":1046.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/qualifications_jpg_325c6e41-43e8-4193-a61c-3f29ed7b761f.jpg?v=1774593343"},{"product_id":"gst-gavel-a-litigation-guide","title":"GST Gavel - A Litigation Guide | 2026 Edition","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eGST Gavel - A Litigation Guide\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Jurisdiction \u0026amp; Procedural Fairness under GST                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Demand \u0026amp; Recovery                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Input Tax Credit                                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eCancellation \u0026amp; Revocation of Cancellation of Registration \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       GST Refunds \u0026amp; Exemptions                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Inspection, Search, Seizure, Arrest \u0026amp; Summons                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Appeals                                                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Penalties during Transit                                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       \u003c\/span\u003e\u003cspan\u003eSupply                                                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAppendix 1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025  \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003ch2\u003e\n\u003cbr\u003e\u003cbr\u003e\n\u003c\/h2\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42595586343121,"sku":"","price":1646.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GSTGAVELMOCKUP_jpg_965967a8-c25d-4c83-bf58-84daaa404b95.jpg?v=1781693356"},{"product_id":"internal-auditing","title":"Internal Auditing","description":"\u003ch2\u003eAbout INTERNAL AUDITING\u003c\/h2\u003e\n\u003ctable style=\"font-weight: 400;\" width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1        \u003c\/strong\u003eAuditing — Nature and Basic Concepts\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e        Internal Audit under Companies Act, 2013\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e        Preparation for an Audit\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e        Internal Control\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e        Audit in CIS Environment\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e        Risk and Enterprise Risk Management (ERM) — An Introduction\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 7\u003c\/strong\u003e        Establishing Risk Strategy\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e        Undertaking Risk Assessments\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e        Engagement Letter\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e      Internal Audit and Companies\u003cstrong\u003e \u003c\/strong\u003e(Auditor’s Report) Order, 2020\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e      Internal Audit and Corporate Governance\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e      Internal Control Questionnaire\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 13\u003c\/strong\u003e      Internal Control Assessment Audit Questionnaire\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 14\u003c\/strong\u003e      Risk Control Matrix\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 15\u003c\/strong\u003e      Risk-Based Internal Auditing: A Comprehensive Guide to Risk Control Matrices\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 16\u003c\/strong\u003e      Internal Audit Checklists\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 17\u003c\/strong\u003e      Internal Audit Report\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 18\u003c\/strong\u003e      Management and Operational Audit\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 19\u003c\/strong\u003e      Investigations\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 20\u003c\/strong\u003e      Other Aspects in Internal Audit ~ Audit Risk Model and Business Control Sheet\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003e\u003cstrong\u003eChapter 21\u003c\/strong\u003e      Guidance Notes on Auditing Aspects\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 22\u003c\/strong\u003e      ICAI Guidance Note on Internal Financial Controls over Financial Reporting\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 23\u003c\/strong\u003e      Gist of Accounting Standards\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 24\u003c\/strong\u003e      Code of Ethics\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 25\u003c\/strong\u003e      Miscellaneous Internal Audits\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 26\u003c\/strong\u003e      Illustrative Audit Programmes\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 27    \u003c\/strong\u003eAppendices\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42605268304081,"sku":"","price":1295.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/internal_audit_1_jpg.jpg?v=1774589938"},{"product_id":"micro-small-medium-enterprises-development-act-2006-law-policies-incentives-1","title":"MICRO, SMALL \u0026 MEDIUM ENTERPRISES DEVELOPMENT ACT, 2006 (Law, Policies \u0026 Incentives)","description":"\u003ch2\u003eABOUT MICRO, SMALL \u0026amp; MEDIUM ENTERPRISES DEVELOPMENT ACT, 2006 (Law, Policies \u0026amp; Incentives)\u003cbr\u003e\u003cbr\u003e\n\u003c\/h2\u003e\n\u003cp\u003eChapter 1 Introduction\u003c\/p\u003e\n\u003cp\u003eChapter 2 Types of Enterprises and Ownership Structure\u003c\/p\u003e\n\u003cp\u003eChapter 3 Business Reserved for Micro, Medium and Small Enterprises\u003c\/p\u003e\n\u003cp\u003eChapter 4 Eligibility Criteria for Investment in Plant and Machinery for Micro, Small and Medium Enterprises\u003c\/p\u003e\n\u003cp\u003eChapter 5 Registration of Micro, Small and Medium Enterprise\u003c\/p\u003e\n\u003cp\u003eChapter 6 Banking Finance Schemes for Micro, Small and Medium Enterprise\u003c\/p\u003e\n\u003cp\u003eChapter 7 Institutional Policy for Support to Micro, Small and Medium Enterprise\u003c\/p\u003e\n\u003cp\u003eChapter 8 Technology Upgradation and Infrastructural Facilities to Micro, Small \u0026amp; Medium Enterprise\u003c\/p\u003e\n\u003cp\u003eChapter 9 Government Schemes for Micro, Small and Medium Enterprises\u003c\/p\u003e\n\u003cp\u003eChapter 10 Startup Companies\u003c\/p\u003e\n\u003cp\u003eChapter 11 Schemes implemented by NABARD\u003c\/p\u003e\n\u003cp\u003eChapter 12 Delayed Payment Redressal of Disputes for Micro and Small Enterprises\u003c\/p\u003e\n\u003cp\u003eChapter 13 Disclosures in Annual Accounts\u003c\/p\u003e\n\u003cp\u003eChapter 14 National Board and Advisory Committee for Micro, Small and Medium Enterprises\u003c\/p\u003e\n\u003cp\u003eChapter 15 Sick Industry and its Rehabilitation\u003c\/p\u003e\n\u003cp\u003eAppendix 1 The Industries (Development and Regulation) Act, 1951\u003c\/p\u003e\n\u003cp\u003eAppendix 2 The Small Industries Development Bank of India Act, 1989\u003c\/p\u003e\n\u003cp\u003eAppendix 3 The State Financial Corporations Act, 1951\u003c\/p\u003e\n\u003cp\u003eAppendix 4 The Khadi and Village Industries Commission Act, 1956\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42616958779601,"sku":"","price":2156.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/36_jpg.jpg?v=1774528020"},{"product_id":"transfer-pricing-domestic-international-transactions","title":"Transfer Pricing (Domestic \u0026 International Transactions)","description":"\u003ch4\u003eAbout \u003cspan class=\"head1\"\u003eTRANSFER PRICING (Domestic \u0026amp; International Transactions)\u003c\/span\u003e\n\u003c\/h4\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003ch4\u003eChapter 1       Relevance and Rationale of Transfer Pricing\u003c\/h4\u003e\n\u003ch4\u003eChapter 2       Transfer Pricing Law in India\u003c\/h4\u003e\n\u003ch4\u003eChapter 3       Methods for Determining the Arm's Length Price\u003c\/h4\u003e\n\u003ch4\u003eChapter 4       Functions, Assets and Risk (FAR) Analysis\u003c\/h4\u003e\n\u003ch4\u003eChapter 5       Benchmarking and Selection of Comparables\u003c\/h4\u003e\n\u003ch4\u003eChapter 6       Transfer Pricing Adjustment\u003c\/h4\u003e\n\u003ch4\u003eChapter 7       Range Concept and Multi-year Data\u003c\/h4\u003e\n\u003ch4\u003eChapter 8       Transfer Pricing for Loss-Making Companies\u003c\/h4\u003e\n\u003ch4\u003eChapter 9       Transfer Pricing for Specialised Capital Goods\u003c\/h4\u003e\n\u003ch4\u003eChapter 10     Transfer Pricing for Startups\u003c\/h4\u003e\n\u003ch4\u003eChapter 11     Limitation on Interest Deductions and Transfer Pricing for Financial Transactions\u003c\/h4\u003e\n\u003ch4\u003eChapter 12     Domestic Transfer Pricing\u003c\/h4\u003e\n\u003ch4\u003eChapter 13     Safe Harbour Guidelines With Comparison\u003c\/h4\u003e\n\u003ch4\u003eChapter 14     Practical Issues in Transfer Pricing\u003c\/h4\u003e\n\u003ch4\u003eChapter 15     Transfer Pricing Documentation\u003c\/h4\u003e\n\u003ch4\u003eChapter 16     Form 3CEB and Auditor's Responsibility\u003c\/h4\u003e\n\u003ch4\u003eChapter 17     Master File and Country-by-Country Reporting in India\u003c\/h4\u003e\n\u003ch4\u003eChapter 18     Advance Pricing Agreements — An Indian Perspective\u003c\/h4\u003e\n\u003ch4\u003eChapter 19     Mutual Agreement Procedure\u003c\/h4\u003e\n\u003ch4\u003eChapter 20     Interplay of GAAR and Transfer Pricing\u003c\/h4\u003e\n\u003ch4\u003eChapter 21     Interplay of DTAA and Transfer Pricing\u003c\/h4\u003e\n\u003ch4\u003eChapter 22     Transfer Pricing — Global Perspective\u003c\/h4\u003e\n\u003ch4\u003eChapter 23     Transfer Pricing in UAE\u003c\/h4\u003e\n\u003ch4\u003eChapter 24     Supreme Court Decisions on Transfer Pricing Law\u003c\/h4\u003e\n\u003ch4\u003eChapter 25     UN \u0026amp; OECD Practical Manual on Transfer Pricing\u003c\/h4\u003e\n\u003ch4\u003eChapter 26     Sample Transfer Pricing Report — Case Study 1\u003c\/h4\u003e\n\u003ch4\u003eChapter 27     Sample Transfer Pricing Report — Case Study 2\u003c\/h4\u003e\n\u003ch4\u003eChapter 28     Statutory Provisions, Circulars and Notifications\u003c\/h4\u003e\n\u003cp\u003eChapter 29     Glossary\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42619894464721,"sku":"","price":2076.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/37_jpg.jpg?v=1774433222"},{"product_id":"gst-law-procedure-set-of-3-volumes-1","title":"GST Law \u0026 Procedure [set of 3 volumes]","description":"\u003ch2\u003eAbout GST Law \u0026amp; Procedure [set of 3 volumes]\u003cbr\u003e\u003cbr\u003e\n\u003c\/h2\u003e\n\u003ch3\u003e\u003cstrong\u003e\u003cem\u003eVolume 1\u003c\/em\u003e\u003c\/strong\u003e\u003c\/h3\u003e\n\u003ch4\u003eDivision 1\u003c\/h4\u003e\n\u003ch4\u003e\u003cstrong\u003eReferencer\u003c\/strong\u003e\u003c\/h4\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 1      \u003c\/strong\u003eComprehensive Glossary of GST Terminology\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 2\u003c\/strong\u003e      Lexicon of Legal Terms and Phrases\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 3\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e     Guiding Rules for the Construction and Application of Legislative Enactments\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 4\u003c\/strong\u003e      List of section-wise\/rule-wise commentary in different Chapters of this books\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 5\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e     List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc.                                                                   \u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003e \u003c\/span\u003e\u003cstrong\u003eReferencer 6\u003c\/strong\u003e      GST Portal\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 7\u003c\/strong\u003e      List of Extended Due Dates for Various GST Returns\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 8\u003c\/strong\u003e      Time-Barred Limits for Issuance of SCNs and Orders for Various Years\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 9\u003c\/strong\u003e      Applicable Interest Rates in Various Scenarios\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 10\u003c\/strong\u003e    An Overview of Summons issued u\/s 70\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 11\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e   A Comprehensive Listing of Penalties, Late Fees, and Fines Applicable in Various Scenarios\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 12\u003c\/strong\u003e    Illustrative Cases of Waiver of Penalty, Late Fee, and Interest\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 13\u003c\/strong\u003e    Prosecution \u0026amp; Penal Provisions of Sections 132 \u0026amp; 133\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 14\u003c\/strong\u003e    Directory of GST Forms, Returns, and Applications\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 15\u003c\/strong\u003e    Definitions of Various Types of Persons\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 16\u003c\/strong\u003e    Definitions of Various Types of GST Supplies\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 17\u003c\/strong\u003e    Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers, and Other Essential Documents\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 18\u003c\/strong\u003e    Scheme of broad classification of goods under GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 19\u003c\/strong\u003e    Scheme of broad classification of services under GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 20\u003c\/strong\u003e    List of Topic-Wise Circulars\/Instructions\/Guidelines etc.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 21\u003c\/strong\u003e    Supplies of Goods Liable to Reverse Charge under GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 22\u003c\/strong\u003e    Supplies of Services Liable to Reverse Charge under GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 23\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e   List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs)                                                             \u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 24\u003c\/strong\u003e    GST Amnesty Scheme 2024: Relief Provisions under Section 128A\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 25\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e   Procedure \u0026amp; conditions for closure of proceedings under section 128A in r\/o demands issued u\/s 73\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 26\u003c\/strong\u003e    Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 27\u003c\/strong\u003e    Critical Deadlines for GST Amnesty Scheme, 2024\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 28\u003c\/strong\u003e    FAQs on GST Amnesty Scheme, 2024\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 29\u003c\/strong\u003e    GST State\/UT Jurisdictional Codes\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 30\u003c\/strong\u003e    Electronic Invoicing (E-Invoicing) under GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 31\u003c\/strong\u003e    Common Provisions under CGST\/IGST\/UTGST Acts\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 32\u003c\/strong\u003e    Relevant Articles of the Constitution of India\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 33\u003c\/strong\u003e    Goods and Services Tax Council (GST Council)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 34\u003c\/strong\u003e    Goods and Services Tax Network (GSTN)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 35\u003c\/strong\u003e    Production of additional evidence — Rule 112\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 36\u003c\/strong\u003e    Job Work under the GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eReferencer 37\u003c\/strong\u003e    Works Contract Services under the GST\u003c\/p\u003e\n\u003ch4\u003eDivision 2\u003c\/h4\u003e\n\u003cp\u003e\u003cstrong\u003eExempted Goods and GST Rates on Goods\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart A\u003c\/strong\u003e             Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart B  \u003c\/strong\u003e           Exempted Goods under IGST Act only\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart C\u003c\/strong\u003e             CGST Rates of Goods with HSN Codes\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart D  \u003c\/strong\u003e           Exemption from compensation cess on supply of goods\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart E   \u003c\/strong\u003e          Compensation Cess rates on supply of specified goods w.e.f. 01.07.2017\u003c\/p\u003e\n\u003ch4\u003eDivision 3\u003c\/h4\u003e\n\u003cp\u003e\u003cstrong\u003eExempted Services and GST Rates on Services\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart A     \u003c\/strong\u003e        Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart B   \u003c\/strong\u003e          Exempted services under IGST Act only w.e.f. 01.07.2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart C   \u003c\/strong\u003e          CGST rates of services with accounting codes w.e.f. 01.07.2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart D    \u003c\/strong\u003e         Scheme of Classification of Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart E   \u003c\/strong\u003e          Compensation Cess Rates on Services w.e.f. 01.07.2017\u003c\/p\u003e\n\u003ch4\u003eDivision 4\u003c\/h4\u003e\n\u003cp\u003e\u003cstrong\u003ePractice and Procedure\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e      Introduction and Overview of GST including its Administration\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2  \u003c\/strong\u003e    Concept of Supply including Intra-State \u0026amp; 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Ltd.","offers":[{"title":"Default Title","offer_id":42621876240593,"sku":"","price":5837.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_laws_procedure_jpg.jpg?v=1774527512"},{"product_id":"commercial-contracts","title":"Commercial Contracts (Free E-Book)","description":"\u003ch2\u003e\u003cspan\u003e\u003cstrong\u003eAbout Commercial Contracts by R Kumar \u003c\/strong\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch4\u003e\u003cspan\u003e\u003cem\u003e\u003cstrong\u003eFree E-Book Access\u003c\/strong\u003e\u003c\/em\u003e\u003c\/span\u003e\u003c\/h4\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1   \u003c\/strong\u003eCommercial Contracts\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2   \u003c\/strong\u003eBasics of Contract\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3   \u003c\/strong\u003eContracts — Basic Elements\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4   \u003c\/strong\u003eContract and Risk Management\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5   \u003c\/strong\u003eNon-Disclosure Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6   \u003c\/strong\u003eForeign Supply Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 7   \u003c\/strong\u003eHigh Sea Sales Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8   \u003c\/strong\u003eAfter Sales and Service Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9   \u003c\/strong\u003eAnnual Computer Maintenance Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 10        \u003c\/strong\u003eSoftware Licencing Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 11        \u003c\/strong\u003eLocal Supply Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 12        \u003c\/strong\u003eAsset Purchase Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 13        \u003c\/strong\u003eTraining Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 14        \u003c\/strong\u003eInstallation and Commissioning Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 15        \u003c\/strong\u003eBusiness Processing Outsourcing Services Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 16        \u003c\/strong\u003eRoyalty-Free License Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 17        \u003c\/strong\u003eFreelancer Work\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 18        \u003c\/strong\u003eData Conversion Associate Policy\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 19        \u003c\/strong\u003eConsulting Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 20        \u003c\/strong\u003eIndustry Academic Consulting Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 21        \u003c\/strong\u003eBusiness Agreement with Agency\/Distributors\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 22        \u003c\/strong\u003eAgreement Between Manufacturer and Commission Agent\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 23        \u003c\/strong\u003eAgreement Between A Company and its Branch Manager\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 24        \u003c\/strong\u003eAgreement Between a Company and Security Service Company for Providing Security Services to The Company’s Property\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 25        \u003c\/strong\u003eAgreement between a Company and Sole Selling Agents\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 26        \u003c\/strong\u003eAgreement between a Firm a Broker for Agency\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 27        \u003c\/strong\u003eDistribution Agreement – Format-I\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 28        \u003c\/strong\u003eDistribution Agreement – Format-II\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 29        \u003c\/strong\u003eTransporter Service Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDIVISION B: PURCHASE AGREEMENTS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 30        \u003c\/strong\u003eCivil Works Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 31        \u003c\/strong\u003eLabour Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 32        \u003c\/strong\u003eLocal Purchase Order\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 33        \u003c\/strong\u003eService Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 34        \u003c\/strong\u003ePower Purchase Agreement – Format A\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 35        \u003c\/strong\u003ePower Purchase Agreement – Format B\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDIVISION C: LEASE AGREEMENTS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 36        \u003c\/strong\u003eLease Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 37        \u003c\/strong\u003eSub-lease Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 38        \u003c\/strong\u003eLease agreement with Bank for Office Premises\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 39        \u003c\/strong\u003eLease Agreement for Residential Use\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 40        \u003c\/strong\u003eSurrender of Lease Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 41        \u003c\/strong\u003eHire of Machinery Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 42        \u003c\/strong\u003eHire Purchase Car Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 43        \u003c\/strong\u003eMaintenance Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 44        \u003c\/strong\u003eSecurity Deposit Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 45        \u003c\/strong\u003eConsultancy Services Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDIVISION D: PARTNERSHIP AGREEMENTS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 46        \u003c\/strong\u003ePartnership Agreements\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 47        \u003c\/strong\u003eAdmitting Minor to the Benefits of Partnership Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 48        \u003c\/strong\u003eDeed of Retirement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 49        \u003c\/strong\u003eDissolution — Partner Takes Over Assets and Liabilities Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDIVISION E: FOREIGN COLLABORATION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 50        \u003c\/strong\u003eAgreement for Use of Trade Mark Sub-Lease Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 51        \u003c\/strong\u003eAgreement to Supply Technical Know-how\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDIVISION F: RESTRUCTURING — MERGER,ACQUISITION AND AMALGAMATION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 52        \u003c\/strong\u003eNon-Disclosure Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 53        \u003c\/strong\u003eAmalgamation Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 54        \u003c\/strong\u003eSlump Sale Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 55        \u003c\/strong\u003eSpin Off Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 56        \u003c\/strong\u003eTechnical Collaboration Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 57        \u003c\/strong\u003ePurchase of Company Shares Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 58        \u003c\/strong\u003eLimited Liability Partnership Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 59        \u003c\/strong\u003ePrivate Equity Confidentiality Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 60        \u003c\/strong\u003ePrivate Equity Investment Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 61        \u003c\/strong\u003eJoint Venture Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 62        \u003c\/strong\u003eSale of Business Undertaking as Going Concern Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 63        \u003c\/strong\u003eScheme of Arrangement Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDIVISION G: BANKING\/FINANCIAL AGREEME\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 64        \u003c\/strong\u003eLoans-\u003cem\u003ecum\u003c\/em\u003e-Hypothecation Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 65        \u003c\/strong\u003eBank Guarantee\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 66        \u003c\/strong\u003ePromissory Note Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 67       \u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003ePersonal Guarantee Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 68        \u003c\/strong\u003eLoan Agreement with Bank\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 69        \u003c\/strong\u003eComposition Deed with Creditors Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 70        \u003c\/strong\u003eEscrow Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 71        \u003c\/strong\u003eProvident Fund Trust Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 72        \u003c\/strong\u003eLeveraged Finance\/Structured Finance Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 73        \u003c\/strong\u003eLoan Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 74        \u003c\/strong\u003eSell the Financial Product-Business Associates\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 75        \u003c\/strong\u003eDeed of Corporate Guarantee\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 76        \u003c\/strong\u003eReverse Mortgage loan\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDIVISION H: REAL ESTATE CONSTRUCTION SERVICE CONTRACTS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 77        \u003c\/strong\u003eEPC Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 78        \u003c\/strong\u003eAgreement between Owner and Builder for Construction of a Building\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 79        \u003c\/strong\u003eCollaboration Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 80        \u003c\/strong\u003eMemorandum of Understanding — IT Service\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 81        \u003c\/strong\u003eHotel Operations Agreement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 82        \u003c\/strong\u003eMemorandum of Understanding — Commercial Projects\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 83        \u003c\/strong\u003eDevelopment Agreement between the Owner and Developer\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42621949411537,"sku":"","price":2257.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/commercial-contract_jpg.jpg?v=1774526514"},{"product_id":"gst-law-simplified-1","title":"GST Law Simplified","description":"\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       GST Law and Administration                                               \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Activities Liable to GST                                                        \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 3\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Time and place of Supply                                                      \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 4\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Levy of Tax                                                                           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 5\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Registration                                                                            \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 6\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Rates and Classification                                                        \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 7\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Valuation                                                                               \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 8\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Documents and Records                                                        \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 9\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Input Tax Credit                                                                    \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 10\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Job Work                                                                                \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 11\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Return and Tax Payment                                                       \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 12\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Refund                                                                                   \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 13\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Determination of Tax Liability and Recovery by the Department    \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 14     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAudit                                                                                      \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 15     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInspection, Search, Seizure and Arrest                                  \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 16     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eLiability to Pay in Certain Cases                                           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 17     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003ePunishment for Offences                                                       \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 18     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAppeals and Revision                                                            \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 19     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAdvance Ruling and Anti Profiteering                                  \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 20     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eExport of Goods and Services                                               \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 21     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eOther Provisions                                                                    \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure A   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eDefinitions                                                                             \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure B\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   \u003c\/span\u003e\u003cspan\u003eUpdated List of Circulars issued under CGST, IGST and Compensation Cess       \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure C\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Forms under GST                                                                  \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure D\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   \u003c\/span\u003e\u003cspan\u003eLiability on Reverse Charge basis and of\u003cbr\u003ee-Commerce Operators                                                          \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure E   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGST Rates on Goods                                                             \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure F    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGST Rates on Services                                                          \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure G   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCess Rates                                                                              \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure H\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Exempted Goods                                                                   \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure I\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Exempted Services                                                                \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure J    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eOther Exemptions                                                                  \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eAnnexure K   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSectionwise Index                                                                 \u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42622936875217,"sku":"","price":1180.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/gstlaw-mockup.jpg-Copy.jpg?v=1779865888"},{"product_id":"rera-for-homebuyers","title":"RERA for Homebuyers","description":"\u003cp\u003eAbout RERA for Homebuyers\u003c\/p\u003e\n\u003ctable style=\"font-weight: 400;\" width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp\u003e\u003cstrong\u003eThe Real Estate (Regulation and Development) Act, 2016\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eChronology of the events\u003c\/p\u003e\n\u003cp\u003eReal Estate (Regulation \u0026amp; Development) Act, 2016 [RERA] — Implementation Progress Report\u003c\/p\u003e\n\u003cp\u003eObjects of Real Estate (Regulation and Development) Act, 2016\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eThe Real Estate (Regulation and Development) Act, 2016\u003cbr\u003e(No. 16 of 2016)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eCHAPTER I\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePRELIMINARY\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection \u003c\/strong\u003e\u003cstrong\u003e1         \u003c\/strong\u003eShort title, extent and commencement\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 2         \u003c\/strong\u003eDefinitions\u003c\/p\u003e\n\u003cp\u003eCHAPTER II\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eREGISTRATION OF REAL ESTATE PROJECT AND\u003cbr\u003eREGISTRATION OF REAL ESTATE AGENTS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 3         \u003c\/strong\u003ePrior registration of real estate project with Real Estate Regulatory Authority\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 4         \u003c\/strong\u003eApplication for registration of real estate projects\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 5         \u003c\/strong\u003eGrant of Registration\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 6         \u003c\/strong\u003eExtension of Registration\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 7         \u003c\/strong\u003eRevocation of Registration\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 8         \u003c\/strong\u003eObligation of Authority consequent upon lapse of or on revocation of registration\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 9         \u003c\/strong\u003eRegistration of Real Estate Agents\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 10       \u003c\/strong\u003eFunctions of Real Estate Agents\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cp\u003eCHAPTER III\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eFUNCTIONS AND DUTIES OF PROMOTER\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 11       \u003c\/strong\u003eFunctions and duties of promoter\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 12       \u003c\/strong\u003eObligations of promoter regarding veracity of the advertisement or prospectus\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 13       \u003c\/strong\u003eNo deposit or advance to be taken by promoter without first entering into agreement for sale\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 14       \u003c\/strong\u003eAdherence to sanctioned plans and project specifications by the promoter\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 15       \u003c\/strong\u003eObligations of promoter in case of transfer of a real estate project to a third party\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 16       \u003c\/strong\u003eObligations of promoter regarding insurance of real estate project\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 17       \u003c\/strong\u003eTransfer of title\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 18       \u003c\/strong\u003eReturn of amount and compensation\u003c\/p\u003e\n\u003cp\u003eCHAPTER IV\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eRIGHTS AND DUTIES OF ALLOOTTEES\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 19       \u003c\/strong\u003eRights and Duties of Allottees\u003c\/p\u003e\n\u003cp\u003eCHAPTER V\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eTHE REAL ESTATE REGULATORY AUTHORITY\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 20       \u003c\/strong\u003eEstablishment and incorporation of Real Estate Regulatory Authority\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 21       \u003c\/strong\u003eComposition of Authority\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 22       \u003c\/strong\u003eQualifications of Chairperson and Members of Authority\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 23       \u003c\/strong\u003eTerm of office of Chairperson and Members\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 24       \u003c\/strong\u003eSalary and allowances payable to Chairperson and Members\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 25       \u003c\/strong\u003eAdministrative powers of Chairperson\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 26       \u003c\/strong\u003eRemoval of Chairperson and Members from office in certain circumstances\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 27       \u003c\/strong\u003eRestrictions on Chairperson or Members on employment after cessation of office\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 28       \u003c\/strong\u003eOfficers and other employees of Authority\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 29       \u003c\/strong\u003eMeeting of Authority\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 30       \u003c\/strong\u003eVacancies etc., not to invalidate proceeding of Authority\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 31       \u003c\/strong\u003eFiling of complaints with the Authority or the adjudicating officer\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 32       \u003c\/strong\u003eFunctions of Authority for promotion of real estate sector\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 33       \u003c\/strong\u003eAdvocacy and awareness measures\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 34       \u003c\/strong\u003eFunctions of Authority\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 35       \u003c\/strong\u003ePowers of Authority to call for information, conduct investigations\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 36       \u003c\/strong\u003ePower to issue interim orders\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 37       \u003c\/strong\u003ePowers of Authority to issue directions\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 38       \u003c\/strong\u003ePowers of Authority\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 39       \u003c\/strong\u003eRectification of orders\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 40       \u003c\/strong\u003eRecovery of interest or penalty or compensation and enforcement of order, etc.\u003c\/p\u003e\n\u003cp\u003eCHAPTER VI\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCENTRAL ADVISORY COUNCIL\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 41       \u003c\/strong\u003eEstablishment of Central Advisory Council\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 42       \u003c\/strong\u003eFunctions of Central Advisory Council\u003c\/p\u003e\n\u003cp\u003eCHAPTER VII\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eTHE REAL ESTATE APPELLATE TRIBUNAL\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 43       \u003c\/strong\u003eEstablishment of Real Estate Appellate Tribunal\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 44       \u003c\/strong\u003eApplication for settlement of disputes and appeals to Appellate Tribunal\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 45       \u003c\/strong\u003eComposition of Appellate Tribunal\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 46       \u003c\/strong\u003eQualifications for appointment of Chairperson and Members\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 47       \u003c\/strong\u003eTerm of office of Chairperson and Members\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 48       \u003c\/strong\u003eSalary and allowances payable to Chairperson and Members\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 49       \u003c\/strong\u003eRemoval of Chairperson and Member from office in certain circumstances\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 50       \u003c\/strong\u003eRestrictions on Chairperson or Judicial Member or Technical or Administrative Member on employment after cessation of office\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 51       \u003c\/strong\u003eOfficers and other employees of Appellate Tribunal\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 52       \u003c\/strong\u003eVacancies\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 53       \u003c\/strong\u003ePowers of Tribunal\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 54       \u003c\/strong\u003eAdministrative powers of Chairperson of Appellate Tribunal\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 55       \u003c\/strong\u003eVacancies, etc., not to invalidate proceeding of Appellate Tribunal\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 56       \u003c\/strong\u003eRight to legal representation\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 57       \u003c\/strong\u003eOrders passed by Appellate Tribunal to be executable as a decree\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 58       \u003c\/strong\u003eAppeal to High Court\u003c\/p\u003e\n\u003cp\u003eCHAPTER VIII\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eOFFENCES, PENALTIES AND ADJUDICATION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 59       \u003c\/strong\u003ePunishment for non-registration under section 3\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 60       \u003c\/strong\u003ePenalty for contravention of section 4\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 61       \u003c\/strong\u003ePenalty for contravention of other provisions of this Act\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 62       \u003c\/strong\u003ePenalty for non-registration and contravention under sections 9 and 10\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 63       \u003c\/strong\u003ePenalty for failure to comply with orders of Authority by promoter\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 64       \u003c\/strong\u003ePenalty for failure to comply with orders of Appellate Tribunal by promoter\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 65       \u003c\/strong\u003ePenalty for failure to comply with orders of Authority by real estate agent\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 66       \u003c\/strong\u003ePenalty for failure to comply with orders of Appellate Tribunal by real estate agent\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 67       \u003c\/strong\u003ePenalty for failure to comply with orders of Authority by allottee\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 68       \u003c\/strong\u003ePenalty for failure to comply with orders of Appellate Tribunal by allottee\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 69       \u003c\/strong\u003eOffences by companies\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 70       \u003c\/strong\u003eCompounding of offences\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 71       \u003c\/strong\u003ePower to adjudicate\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 72       \u003c\/strong\u003eFactors to be taken into account by the adjudicating officer\u003c\/p\u003e\n\u003cp\u003eCHAPTER IX\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eFINANCE, ACCOUNTS, AUDITS AND REPORTS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 73       \u003c\/strong\u003eGrants and loans by Central Government\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 74       \u003c\/strong\u003eGrants and loans by State Government\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 75       \u003c\/strong\u003eConstitution of Fund: 'Real Estate Regulatory Fund'\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 76       \u003c\/strong\u003eCrediting sums realised by way of penalties to Consolidated Fund of India or State account\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 77       \u003c\/strong\u003eBudget, accounts and audit\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 78       \u003c\/strong\u003eAnnual report\u003c\/p\u003e\n\u003cp\u003eCHAPTER X\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eMISCELLANEOUS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 79       \u003c\/strong\u003eBar of Jurisdiction\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 80       \u003c\/strong\u003eCognizance of Offences\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 81       \u003c\/strong\u003eDelegation\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 82       \u003c\/strong\u003ePower of appropriate Government to supersede Authority\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 83       \u003c\/strong\u003ePowers of appropriate Government to issue directions to Authority and obtain reports and returns\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 84       \u003c\/strong\u003ePower of appropriate Government to make rules\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 85       \u003c\/strong\u003ePower to make regulations\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 86       \u003c\/strong\u003eLaying of rules\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 87       \u003c\/strong\u003eMembers etc., to be public servants\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 88       \u003c\/strong\u003eApplication of other laws not barred\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 89       \u003c\/strong\u003eAct to have overriding effect\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 90       \u003c\/strong\u003eProtection of action taken in good faith\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 91       \u003c\/strong\u003ePower to remove difficulties\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSection 92       \u003c\/strong\u003eRepeal of Maharashtra Act No. II of 2014\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42622988058833,"sku":"","price":440.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/rera_jpg.jpg?v=1774526279"},{"product_id":"forensic-investigations-and-fraud-reporting-in-india","title":"Forensic Investigations And Fraud Reporting In India","description":"\u003ch2\u003eAbout FORENSIC INVESTIGATIONS AND FRAUD REPORTING IN INDIA\u003c\/h2\u003e\n\u003ctable width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eChapter 1          Overview of white-collar crimes in India\n\u003cp\u003e \u003c\/p\u003e\n\u003cp\u003eChapter 2          Definition of “Fraud” under relevant governance regulations\u003c\/p\u003e\n\u003cp\u003eChapter 3          Integrity and ethics\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eGOVERNINGFRAMEWORKANDROLES\u0026amp;RESPONSIBILITIESOFVARIOUS STAKEHOLDERS TOWARDS PREVENTION, DETECTION, INVESTIGATION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eChapter 4          Reporting of frauds under different governance regulations in India.\u003c\/p\u003e\n\u003cp\u003eChapter 5          Roles and responsibilities of CEOs \u0026amp; CFOs in prevention detection and investigation of frauds\u003c\/p\u003e\n\u003cp\u003eChapter 6          Roles and responsibilities of directors in prevention, detection and investigation of frauds\u003c\/p\u003e\n\u003cp\u003eChapter 7          Role of internal auditor in prevention, detection and investigation of frauds\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eFINANCIALSTATEMENTFRAUDANDROLES\u0026amp;RESPONSBILITIESOF STATUTORY AUDITOR\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eChapter 8          Fraud detection and reporting – role of statutory auditor\u003c\/p\u003e\n\u003cp\u003eChapter 9          Financial statement frauds\u003c\/p\u003e\n\u003cp\u003eChapter 10       Identification of fraud–Role of whistle blowers and Audit considerations\u003c\/p\u003e\n\u003cp\u003eForensic investigations and fraud reporting in India\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eFRM\u0026amp;FORENSICINVESTIGATIONS-EVOLUTION,TYPES,METHODOLOGY \u0026amp; APPROACH\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eChapter 11       Evolution of forensic accounting \u0026amp; investigations in India\u003c\/p\u003e\n\u003cp\u003eChapter 12       Types of forensic investigations in India\u003c\/p\u003e\n\u003cp\u003eChapter 13       Forensic accounting and investigation methodology\u003c\/p\u003e\n\u003cp\u003eChapter 14       Audit vs. Forensic investigation\u003c\/p\u003e\n\u003cp\u003eChapter 15       Fraud Risk Management\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eFRAUDSATFINANCIALINSTITUTIONS,INCLUDINGBANKS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eChapter 16       Frauds at financial institutions, including banks\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCASESTUDIES,FORENSICSTANDARDS,CYBERFRAUDRISKAND ILLUSTRATIVE EXAMPLES OF REPORTING\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eChapter 17       Case studies–Promoter, management, employee and third-party frauds\u003c\/p\u003e\n\u003cp\u003eChapter 18       ICAI Standards-Forensic Accounting and Investigation Standards\u003c\/p\u003e\n\u003cp\u003eChapter 19       Cyber fraud risk and Auditors’ role\u003c\/p\u003e\n\u003cp\u003eChapter 20       Illustrative reporting by auditor and examples of reporting\u003c\/p\u003e\n\u003cp\u003eConcluding remarks\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42624496763089,"sku":"","price":1109.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/38_jpg.jpg?v=1774526185"},{"product_id":"technical-legal-issues-solutions-under-income-tax-act-with-youtube-videos","title":"Technical \u0026 Legal Issues \u0026 Solutions under Income Tax Act with Youtube Videos","description":"\u003ch2\u003eAbout Technical \u0026amp; Legal Issues \u0026amp; Solutions under Income Tax Act with Youtube Videos\u003c\/h2\u003e\n\u003ctable width=\"100%\" style=\"font-weight: 400;\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003ctable width=\"453\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\n\u003ch3\u003e\u003cstrong\u003eSection 2(1B): Amalgamation\u003c\/strong\u003e\u003c\/h3\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER ASSESSMENT IN NAME OF AMALGAMATED COMPANY EVEN IF NOTICE ISSUED BEFORE AMALGAMATION VALID?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER ASSESSMENT ORDER PASSED IN THE NAME OF AMALGAMATED COMPANY IS NULL AND VOID ABINITIO?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eONCE FACTUM OF AMALGAMATION INTIMATED, PARTICIPATION IN PROCEEDINGS WILL NOT JUSTIFY PROCEEDINGS?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 2(7A): Assessing Officer\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER NOTICE U\/S 143(2) CAN BE ISSUED BY A.O. WHO DOES NOT HAVE JURISDICTION OVER ASSESSEE?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 2(14): Capital Asset\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER RELINQUISHMENT OF ASSESSEE’S SHARE IN FIRM IS A CAPITAL ASSET \u0026amp; ELIGIBLE FOR 54F EXEMPTION?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER LOAN GIVEN BY ASSESSEE TO ITS SUBSIDIARY IS A CAPITAL ASSET WITHIN MEANING OF SECTION 2(14)?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 2(15): Charitable Purpose\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER AFFILIATION BY A REGULATORY AUTHORITY ARE ESSENTIAL ATTRIBUTES OF EDUCATION u\/s 2(15)?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER PROVISO TO SECTION 2(15) WILL BE APPLICABLE IF RECEIPTS ARE INCIDENTAL TO THE MAIN OBJECTS?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER ORGANISING DRAMA ON VARIOUS PERSONALITIES COMES IN THE DEFINITION OF EDUCATION?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 2(19): Co-operative Society\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER DEDUCTION IS ALLOWED U\/S 80P FOR INTEREST EARNED FROM INVESTMENTS WITH CO-OPERATIVE BANKS?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 2(19AA): Demerger\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER SALE OF INDIVIDUAL ASSETS CAN BE TERMED AS SLUMP SALE?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 2(22)(e): Deemed Dividend\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER TRADE ADVANCES IN THE NATURE OF COMMERCIAL TRANSACTIONS CAN BE TAXED AS DEEMED DIVIDEND?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER DEEMED DIVIDEND IS TAXABLE IN THE HANDS OF BENEFICIAL SHAREHOLDER OR BORROWER?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHERE UNSECURED LOAN FROM COMPANY TO FIRM IS TAXABLE, IN HANDS OF FIRM OR PARTNER WHO HOLDS SHARES?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER PROVISION OF 2(22)(e) IS APPLICABLE WHERE SHAREHOLDER IS NOT BENEFICIAL OF LOAN TRANSACTION?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 2(23C): Hearing\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER ASSESSMENT ORDER WITHOUT DIN IS VALID IF DIN IS MENTIONED IN DEMAND NOTICE?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 2(24): Income\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER AN AMOUNT RECEIVED ON ARBITRATION BY A PARTNER FROM A FIRM IS TAXABLE?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER PRINCIPLE OF MUTUALITY WILL APPLY TO INTEREST RECEIVED ON FIXED DEPOSITS BY CLUBS?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER GRANT BY GOVERNMENT FOR SPECIFIC PURPOSE IS EXEMPT EVEN IF 12AA REGISTRATION IS NOT THERE?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER ENTRIES IN BOOKS OF ACCOUNTS CONCLU-SIVE TO DETERMINE TAXABLE INCOME OF ASSESSEE?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 2(31): Person\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER DEDUCTION u\/s 80P(2)(a)(i) CAN BE DENIED SIMPLY BECAUSE ASSESSEE ADOPTED THE STATUS AS AOP?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 2(35): Principal Officer\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER REASONABLE CAUSE IS LIGHTER THAN GOOD AND SUFFICIENT CAUSE IN PROSECUTION PROCEEDINGS?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 2(47): Transfer\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER AN AMOUNT RECEIVED ON ARBITRATION BY A PARTNER FROM A FIRM IS TAXABLE?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER J.D.A. WITHOUT REGISTRATION WILL BE CONSIDERED AS TRANSFER U\/S 2(47)?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 4: Charge of income-tax\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER MERE INCREASING EXPENSES AND REDUCING AGRICULTURAL INCOME RESULT IN INCOME FROM OTHER SOURCE?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER INTEREST RECEIVED FROM DEPOSITS IS CAPITAL RECEIPT UPTO COMPLETION OF PROJECT?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER RETENTION MONEY WILL BE TAXABLE IN YEAR IN WHICH OBLIGATION UNDER CONTRACT WERE FULFILLED?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 5: Scope of total income\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER THERE IS ANY DIFFERENCE IN ASSESSMENT OR REASSESSMENT u\/s 147 FOR ANY NEW CLAIM OF ASSESSEE?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER PROVIDING COMPUTER RESERVATION SYSTEM TO TRAVEL AGENCIES CONSTITUTE PERMANENT ESTABLISHMENT?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER THERE IS ACCRUAL OF INCOME IF THERE IS UNCERTAINTY IN RECOVERY OF INT. ON OVERDUE PAYMENTS\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 6(1): Residence in India\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHERE ASSESSEE LEFT INDIA FOR BUSINESS, CAN BE CONSIDERED AS FOR EMPLOYMENT AS PER SECTION 6(1)?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 9: Income deemed to accrue or arise in India\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER ROYALTY CAN BE TAXED ON ACCURAL BASIS WHEN DTAA SPEAKS ABOUT TAXABILITY ON RECEIPT BASIS?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER REIMBURSEMENT OF SALARY EXPENSE BY ASSOCIATED ENTERPRISES COMES UNDER DEFINITION OF FEES FOR TECHNICAL SERVICES?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER THERE IS A DIFFERENCE BETWEEN USE OF COPYRIGHTS RIGHTS AND COPYRIGHTED ARTICLES?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER RECEIPT OF INTERCONNECTION CHARGES CAN BE TAXED AS ROYALTY OR FEES FOR TECHNICAL SERVICES?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER MERE ACCESS TO LEGAL DATABASE WOULD FALL WITHIN DEFINITION OF FEES FOR TECHNICAL SERVICES?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER PROVIDING COMPUTER RESERVATION SYSTEM TO TRAVEL AGENCIES CONSTITUTE PERMANENT ESTABLISHMENT?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER AMOUNT RECEIVED FOR PROVIDING DATABASE WITHOUT GIVING OWNERSHIP IS ROYALTY U\/S 9(1)(vi)?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER TDS IS TO DEDUCTED ON SALE OF SIM CARDS TO RETAILERS THROUGH DISTRIBUTORS?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER STANDARD FACILITY TO PUBLIC AT LARGE COMES IN DEFINITION OF TECHNICAL SERVICES U\/S 9(1)(vii)\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER CONSIDERATION RECEIVED FROM MINING OR LIKE PROJECTS COVERED UNDER FTS u\/s 9(1)(vii)?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER COMMISSION AND SUBSCRIPTION EARNED BY N.R ASSESSEE COME IN THE NATURE OF ROYALTY OR FTS?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER SALE OF SOFTWARE TO INDIAN CUSTOMERS AND DISTRIBUTERS BY NON-RESIDENT COMPANY IS ROYALTY?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 10(1) | Section 10: Incomes not included in total income\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER MERE INCREASING EXPENSES AND REDUCING AGRICULTURAL INCOME RESULT IN INCOME FROM OTHER SOURCE?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 10(6) | Section 10: Incomes not included in total income\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eCAN EXEMPTION u\/s 10(6)(viii) BE CLAIMED THROUGH RECTIFICATION u\/s 154 FOR SALARY ON A FOREIGN SHIP?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 10(10AA) | Section 10: Incomes not included in total income\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eIS DISTINCTION BETWEEN GOVT. EMPLOYEES vis-à-vis OTHERS A REASONABLE CLASSIFICATION UNDER ARTICLE 14\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 10(23C) | Section 10: Incomes not included in total income\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER SECTIONS 11 \u0026amp; 13 RELATING TO INTERESTED PERSON WILL BE APPLICABLE TO SECTION 10(23C)(iv)?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER REGISTRATION u\/s 10(23C)(vi) MAY BE GRANTED WHEN ASSESSEE HAS MULTIPLE OBJECTS?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER REGISTRATION U\/S 10(23C) CAN BE CANCELLED RETROSPECTIVELY?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER DECISION IN NEW NOBLE EDUCATIONAL SOCIETY IS PROSPECTIVE IN PRACTICAL SENSE?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER PROVIDING COPYRIGHT FOR PUBLISHING \u0026amp; EARNING ROYALTY COMES IN DEFINITION OF EDUCATION SOLELY\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER PENALTY U\/S 271B CAN BE LEVIED FOR NOT GETTING AUDITED U\/S 12A(1)(b)?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER PROFIT OF 67.81% BEFORE DEPRECIATION \u0026amp; 44.48% AFTER DEP. IS A CRITERIA OF EDUCATION SOLELY?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER CONDITION OF APPLICATION FOR 85% IS APPLICABLE FOR CLAIMING EXEMPTION U\/S 10(23C)(iiiad)?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER RECEIPTS FROM OTHER SOURCES TO BE CONSIDERED FOR CALCULATING LIMIT U\/S 10(23C)(iiiad)\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 10(26) | Section 10: Incomes not included in total income\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER INDIVIDUAL PARTNERS AND PARTNERSHIP FIRM ARE SAME FOR CLAIMING EXEMPTION U\/S 10(26)?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 10(34) | Section 10: Incomes not included in total income\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER COMPLETE DEMAND CAN BE STAYED WHEN THE ASSESSMENT IS HIGH PITCHED?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"453\" colspan=\"2\"\u003e\u003cstrong\u003eSection 10(38) | Section 10: Incomes not included in total income\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER NOT PROVIDING OPPORTUNITY OF CROSS EXAMINATION IS AGAINST PRINCIPLES OF NATURAL JUSTICE?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER ASSESSEE CAN BE INCRIMINATED ON BASIS OF GENERAL REPORT OR STATEMENTS RELIED UPON BY A.O.?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER LONG TERM LOSS OF LISTED SHARES CAN BE SET OFF AGAINST LONG TERM GAIN ON UNLISTED SHARES?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER FAILURE TO DISCLOSE LTCG ON SHARES EXEMPT U\/S 10(38) IN RETURN IS PREJUDICIAL TO REVENUE?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER RIGHT OF CROSS EXAMINATION IS THE VITAL PART OF PRINCIPLES OF NATURAL JUSTICE IN INCOME TAX?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER ADDITION FOR PENNY STOCK CAN BE MADE WITHOUT ESTABLISHING ASSESSEE’S ROLE IN PRICE RIGGING?\u003c\/td\u003e\n\u003ctd width=\"39\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd width=\"414\"\u003eWHETHER VOLUME OF TRANSACTIONS OR INTENTION OF ASSESSEE IS BASIS TO JUDGE NATURE OF INCOME?\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42625574928593,"sku":"","price":1186.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/Technical_and_Legal_jpg.jpg?v=1774525811"},{"product_id":"audit-accounts-mastery-kit","title":"Audit \u0026 Accounts Mastery Kit","description":"\u003col\u003e\n\u003cli\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/financial-statements-of-non-corporate-entities\" rel=\"noopener\" target=\"_blank\"\u003eFinancial Statements of Non-Corporate Enterprises (NCEs)\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003ca href=\"https:\/\/shop.taxscan.in\/products\/company-balance-sheet-and-profit-loss-account\" target=\"_blank\" rel=\"noopener\"\u003eCompany Balance Sheet and Profit \u0026amp; Loss Account\u003c\/a\u003e\u003cbr\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/new-era-of-forensic-accounting\" rel=\"noopener\" target=\"_blank\"\u003e\u003c\/a\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003ca href=\"https:\/\/shop.taxscan.in\/products\/new-era-of-forensic-accounting\" rel=\"noopener\" target=\"_blank\"\u003eRed Flags Compendium - Forensic Accounting \u0026amp; Corporate Fraud Investigation\u003c\/a\u003e\u003cbr\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/qualifications-other-comments-in-the-auditor-s-report-1\" rel=\"noopener\" target=\"_blank\"\u003e\u003c\/a\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003ca href=\"https:\/\/shop.taxscan.in\/products\/qualifications-other-comments-in-the-auditor-s-report-1\" rel=\"noopener\" target=\"_blank\"\u003eQualifications \u0026amp; Other Comments in the Auditor's Report\u003c\/a\u003e\u003cbr\u003e\u003ca href=\"https:\/\/shop.taxscan.in\/products\/statutory-audit-a-ready-reckoner\" rel=\"noopener\" target=\"_blank\"\u003e\u003c\/a\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003ca href=\"https:\/\/shop.taxscan.in\/products\/statutory-audit-a-ready-reckoner\" rel=\"noopener\" target=\"_blank\"\u003eStatutory Audit - A Ready Reckoner\u003c\/a\u003e\u003cbr\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/companies-auditors-report-order-2020-caro-3\/\" rel=\"noopener\" target=\"_blank\"\u003e\u003c\/a\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003ca href=\"https:\/\/shopscan.in\/product\/companies-auditors-report-order-2020-caro-3\/\" rel=\"noopener\" target=\"_blank\"\u003eCompanies (Auditor's Report) Order, 2020 (CARO)\u003c\/a\u003e\u003cbr\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/audit-trail-a-practical-guide\/\" rel=\"noopener\" target=\"_blank\"\u003e\u003c\/a\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003ca href=\"https:\/\/shopscan.in\/product\/audit-trail-a-practical-guide\/\" rel=\"noopener\" target=\"_blank\"\u003eAudit Trail - A Practical Guide\u003c\/a\u003e\u003cbr\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/handbook-on-peer-review-of-practice-units\/\" rel=\"noopener\" target=\"_blank\"\u003e\u003c\/a\u003e\n\u003c\/li\u003e\n\u003cli\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/handbook-on-peer-review-of-practice-units\/\" rel=\"noopener\" target=\"_blank\"\u003ePeer Review\u003c\/a\u003e\u003c\/li\u003e\n\u003c\/ol\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42626860777681,"sku":"","price":8589.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/8_book_combo_jpg_4a200b0d-d3d6-4fad-b679-227f0a6bf7e0.jpg?v=1774592927"},{"product_id":"handbook-to-income-tax-rules-1","title":"Handbook To Income Tax Rules","description":"\u003cp\u003eAbout \u003cspan class=\"head1\"\u003eHandbook To INCOME TAX RULES\u003c\/span\u003e \u003c\/p\u003e\n\u003cdiv\u003e\u003cstrong\u003eDivision 1\u003c\/strong\u003e\u003c\/div\u003e\n\u003cdiv\u003eChecklists \u0026amp; Tables\u003c\/div\u003e\n\u003cdiv\u003e1Prescribed Authorities under the Income Tax Rules\/Act\u003c\/div\u003e\n\u003cdiv\u003e2Prescribed Audit Reports under the Income Tax Rules\/Act\u003c\/div\u003e\n\u003cdiv\u003e3Prescribed Reports\/Certificates from an Accountant under section 288(2), Explanation\u003c\/div\u003e\n\u003cdiv\u003e4Prescribed Applications, Notices, Declarations, Forms, etc. under the Income-tax Rules\/Act\u003c\/div\u003e\n\u003cdiv\u003e5Prescribed certificates\/statements\/particulars to be furnished under the Income-tax Rules\/Act\u003c\/div\u003e\n\u003cdiv\u003e6Prescribed Returns under the Income-tax Rules\/Act\u003c\/div\u003e\n\u003cdiv\u003e \u003c\/div\u003e\n\u003cdiv\u003e\u003cstrong\u003eDivision 2\u003c\/strong\u003e\u003c\/div\u003e\n\u003cdiv\u003eProcedures, Conditions and Compliances under the Income-taxRules\/Act\u003c\/div\u003e\n\u003cdiv\u003eS. No. Rule Section Procedures, Conditions \u0026amp; Compliances Page\u003c\/div\u003e\n\u003cdiv\u003e1.2A10(13A)What are the prescribed limits for exemption from House Rent Allowance?\u003c\/div\u003e\n\u003cdiv\u003e2.2B10(5)What are the prescribed conditions for claiming exemption from Leave Travel Concessions?\u003c\/div\u003e\n\u003cdiv\u003e3.2BA10(10C)What are the prescribed guidelines for claiming exemption in respect of amount received at the time of Voluntary Retirement\/Separation by an employee?\u003c\/div\u003e\n\u003cdiv\u003e4.2BB10(14)What are the prescribed allowances which are exempt from income-tax upto prescribed limits?\u003c\/div\u003e\n\u003cdiv\u003e5.2BBA10(19)What are the circumstances and conditions for exemption under section 10(19)?\u003c\/div\u003e\n\u003cdiv\u003e6.2BBB10(23C)What is the percentage of government grant for considering university, hospital, etc. as substantially financed by the government?\u003c\/div\u003e\n\u003cdiv\u003e7.2BC10(23C)(iiid) and 10(23C) (iiiae)What are the prescribed monetary limits under sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10?\u003c\/div\u003e\n\u003cdiv\u003e8.2C10(23C)(iv) and 10(23C)(v)How to make an Application for the Purpose of Grant of Approval of A Fund or Trust or Institution or University or any Hospital or Other Medical Institution Under Clause (i) Or Clause (ii) or Clause (iii) or Clause (iv) of First Proviso To Section 10(23c)?\u003c\/div\u003e\n\u003cdiv\u003e9.2DCA10(23FE)How to Compute Minimum Investment and Exempt Income for the Purpose of Section 10(23FE)\u003c\/div\u003e\n\u003cdiv\u003e10.2DD10(23FF)How to Calculate Exempt Income of Specified Fund For the Purpose of Section 10(23FF)\u003c\/div\u003e\n\u003cdiv\u003e11.2F10(47)What are the guidelines for setting up an infrastructure debt fund?\u003c\/div\u003e\n\u003cdiv\u003e12.317What are the Rules for valuation of perquisites\u003c\/div\u003e\n\u003cdiv\u003e13.3A17(2)What are the prescribed guidelines for claiming exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner?\u003c\/div\u003e\n\u003cdiv\u003e14.3B17(2)(viia)How to Calculate Annual Accretion Referred to in Section 17(2)(viia) of Income Tax Act, 1961\u003c\/div\u003e\n\u003cdiv\u003e15.4Explanation below section 23(1)What are the prescribed conditions for claiming benefit of unrealised rent?\u003c\/div\u003e\n\u003cdiv\u003e16.5(2)32What are the rules for claiming depreciation and the prescribed conditions for claiming higher rate of depreciation?\u003c\/div\u003e\n\u003cdiv\u003e17.5AC33ABWhat are the prescribed guidelines for report of audit of accounts to be furnished under section 33AB(2)?\u003c\/div\u003e\n\u003cdiv\u003e18.5AD33ABAWhat are the prescribed guidelines for report of audit of accounts to be furnished under section 33ABA(2)?\u003c\/div\u003e\n\u003cdiv\u003e19.5C35(1)(ii) \u0026amp;  35(1)(iii)What are the Guidelines, form and manner in respect of approval under section 35(1)(ii) and 35(1)(iii)?\u003c\/div\u003e\n\u003cdiv\u003e20.5CA35(1)How to make intimation by a research association, university, college or other institution\u003c\/div\u003e\n\u003cdiv\u003e21.5D35(1)(ii)What are the conditions subject to which approval is to be granted to a scientific Research association under section 35(1)(ii)?\u003c\/div\u003e\n\u003cdiv\u003e22.5E35(1)(ii) and 35(1)(iii)What are the conditions subject to which approval is to be granted to a university, College or other institution under section 35(1)(ii) and 35(1)(iii)?\u003c\/div\u003e\n\u003cdiv\u003e23.5F35(1)(iia)What are the guidelines and who is the prescribed authority for approval under section 35(1)(iia)?\u003c\/div\u003e\n\u003cdiv\u003e24.5G115BBFWhich is the option Form For taxation of Income From Patent\u003c\/div\u003e\n\u003cdiv\u003e25.635(2AA)What is the procedure for approval of programme for scientific research expenditure?\u003c\/div\u003e\n\u003cdiv\u003e26.635(2AB)What is the procedure for approval of programme for Scientific Research Programme in case of a Company engaged in the business of manufacture or production of specified items?\u003c\/div\u003e\n\u003cdiv\u003e27. 6AAD\/\u003c\/div\u003e\n\u003cdiv\u003e6AAE35CCCWhat are the guidelines for approval of agricultural extension project under section 35CCC\u003c\/div\u003e\n\u003cdiv\u003e28. 6AAF\/\u003c\/div\u003e\n\u003cdiv\u003e6AAG\/\u003c\/div\u003e\n\u003cdiv\u003e6AAHWhat are the guidelines\/conditions for approval of skill development project under section 35CCD\u003c\/div\u003e\n\u003cdiv\u003e29.6AB35D \u0026amp; 35EWhat is the prescribed form of audit report for claiming deductions under sections 35D and 35E\u003c\/div\u003e\n\u003cdiv\u003e30.6ABA36(1)(viia)What is the method for computation of aggregate average advances for the purposes of section 36(1)(viia) of Income-tax Act, 1961?\u003c\/div\u003e\n\u003cdiv\u003e31.6ABBAWhat are the other electronic modes of payment under specified provisions of income tax act, 1961\u003c\/div\u003e\n\u003cdiv\u003e32.6ABBB35DHow to furnish statement regarding preliminary Expenses under section 35D\u003c\/div\u003e\n\u003cdiv\u003e33.6ABAA36(1)(viii)What are the conditions to be fulfilled by a public facility to be eligible to be notified as an infrastructure facility?\u003c\/div\u003e\n\u003cdiv\u003e34.6DD40A(3)What are cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft or use of electronic clearing system through a bank account or through such other electronic mode as prescribed in rule 6ABBA\u003c\/div\u003e\n\u003cdiv\u003e35.6DDC and 6DDDWhat conditions a recognised association is required to fulfil to be notified as a recognised association for the purposes of clause (e) of proviso to section 43(5)\u003c\/div\u003e\n\u003cdiv\u003e36.6E\/5(c) of First ScheduleWhat are the prescribed limits of reserve for unexpired risks in case of insurance business (other than life insurance)?\u003c\/div\u003e\n\u003cdiv\u003e37.6EB43DWhat are the categories of bad or doubtful debts in the case of a public company under section 43D(b) of Income-tax Act, 1961?\u003c\/div\u003e\n\u003cdiv\u003e38.6F44AAWhat are the books of account and other documents to be kept and maintained u\/s 44AA(3) by persons carrying on certain professions?\u003c\/div\u003e\n\u003cdiv\u003e39.6G44ABWhat are the prescribed report of audit of accounts to be furnished under section 44AB?\u003c\/div\u003e\n\u003cdiv\u003e40.6GA44DAWhat is the prescribed form of report of audit of accounts to be furnished under section 44DA\u003c\/div\u003e\n\u003cdiv\u003e41.6GB44BBCWhat are the conditions for non-residents engaged in the business of operation of cruise ships for the purpose of special provision for computing profits and gains under section 44BBC\u003c\/div\u003e\n\u003cdiv\u003e42.6H50BWhat is the method of computation of capital gains in case of slump sale under section 50B?\u003c\/div\u003e\n\u003cdiv\u003e43.7 and 82(1A)How to compute income which is partially agricultural and partially from business\u003c\/div\u003e\n\u003cdiv\u003e44.8AA2(42A)What is the method of determination of period of holding of capital assets in other cases\u003c\/div\u003e\n\u003cdiv\u003e45.8AB48How to Attribute Income taxable under section 45(4) to capital assets remaining with the specified entity under section 48\u003c\/div\u003e\n\u003cdiv\u003e46.8AC50How to compute short term capital gain and written down value under section 50 where depreciation on goodwill has been obtained\u003c\/div\u003e\n\u003cdiv\u003e47.8AD45(1B)How to compute capital gain  for the purpose of section 45(1b)\u003c\/div\u003e\n\u003cdiv\u003e48.8B2(48)What are the guidelines for notification of Zero Coupon Bonds?\u003c\/div\u003e\n\u003cdiv\u003e49.8C36(1)(iiia)How to compute pro-rata amount of discount on a Zero Coupon Bond?\u003c\/div\u003e\n\u003cdiv\u003e50.8D14AHow to determine amount of expenditure in relation to income not includible in total income\u003c\/div\u003e\n\u003cdiv\u003e519180How to compute royalties or copyright fees, etc. for literary or artistic work?\u003c\/div\u003e\n\u003cdiv\u003e52.9A37(1)How to compute deduction in respect of expenditure on production of feature films?\u003c\/div\u003e\n\u003cdiv\u003e53.9B37(1)How to compute deduction in respect of expenditure on acquisition of distribution rights of feature films\u003c\/div\u003e\n\u003cdiv\u003e54.9C72A(2)(iii)What are the conditions for carrying forward or set off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation?\u003c\/div\u003e\n\u003cdiv\u003e55.9D10(11), 10(12)How to calculate taxable interest relating to contribution in a provident fund or recognised provident fund exceeding specified limit\u003c\/div\u003e\n\u003cdiv\u003e56.109 \u0026amp; 92How to determine the income in the case of non-residents\u003c\/div\u003e\n\u003cdiv\u003e57.10A92FWhat is the meaning of various expressions used in computation of arm's length price?\u003c\/div\u003e\n\u003cdiv\u003e58.—92B \u0026amp; 92BAWhat is the meaning of international transaction and specified domestic transaction?\u003c\/div\u003e\n\u003cdiv\u003e59.10B92C(2)What are the various methods for determining the arm's length price in relation to an international transaction for the purposes of section 92C(2)\u003c\/div\u003e\n\u003cdiv\u003e60.10AB, 10C92C(1)What is the best method for measuring arm's length price in relation to the international transaction or a specified domestic transaction\u003c\/div\u003e\n\u003cdiv\u003e61.10CA92C(1)How to compute Arm’s length price\u003c\/div\u003e\n\u003cdiv\u003e62.10CB92CE(2)How to Compute Interest Income pursuant to Secondary Adjustments\u003c\/div\u003e\n\u003cdiv\u003e63.10D92DWhat are the informations and documents to be kept by a person who has entered into an international transaction or the specified domestic transaction\u003c\/div\u003e\n\u003cdiv\u003e64.10DA92D(1) \u0026amp; (4)What information and documents are to be kept and maintained and furnished under sections 92D(1) and 92D(4)\u003c\/div\u003e\n\u003cdiv\u003e65.10DB286(1)How to Furnish Report In Respect of an International Group\u003c\/div\u003e\n\u003cdiv\u003e66.10E92EWhat is the prescribed report from an accountant to be furnished by persons entering into international transaction or a specified domestic transaction\u003c\/div\u003e\n\u003cdiv\u003e67. 10F, 10G, 10H, 10-I, 10J, 10K, 10L, 10M, 10N, 10-O, 10P, 10Q, 10R, 10S, 10T92CC(a)What is the procedure for applying\/amending\/ revising advance pricing agreements\u003c\/div\u003e\n\u003cdiv\u003e68.10TA, 10TB to 10TGSafe Harbour Rules\u003c\/div\u003e\n\u003cdiv\u003e69.10TH, 10THA, 10THB, 10THC, 10THD, 10TI, 10TIA, 10TIB and 10TIC92CWhat are the Safe Harbour Rules for Specified Domestic Transaction\u003c\/div\u003e\n\u003cdiv\u003e70.10UWhat are the cases where provisions related to general anti-avoidance rules under Chapter XA of Income Tax Act, 1961 do not apply\u003c\/div\u003e\n\u003cdiv\u003e71.10VWhat are the guidelines for application of Section 9A\u003c\/div\u003e\n\u003cdiv\u003e72.11A80DD and 80UWhat are the prescribed conditions for the allowability of deduction u\/s 80DD and 80U?\u003c\/div\u003e\n\u003cdiv\u003e73.11AA80G(5)(vi)What are the prescribed requirements for approval of an institution or fund u\/s 80G?\u003c\/div\u003e\n\u003cdiv\u003e74.11B80GGWhat are the conditions for allowance for deduction under section 80GG?\u003c\/div\u003e\n\u003cdiv\u003e75.11C80RRAWhat are the prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns u\/s 80RRA?\u003c\/div\u003e\n\u003cdiv\u003e76.11DD80DDBWhat are the specified diseases and ailments under section 80DDB\u003c\/div\u003e\n\u003cdiv\u003e77.11EA80-IB(5)What are the guidelines for specifying industrially backward districts for the purposes of deduction u\/s 80-IB(5)?\u003c\/div\u003e\n\u003cdiv\u003e78.11F to 11-I35ACWhat are the provisions relating to composition of national committee under section 35AC?\u003c\/div\u003e\n\u003cdiv\u003e79.11J35ACWhat are the guidelines for approval of associations and institutions?\u003c\/div\u003e\n\u003cdiv\u003e80.11K35ACWhat are the guidelines for recommending projects or schemes\u003c\/div\u003e\n\u003cdiv\u003e81. 11L-\u003c\/div\u003e\n\u003cdiv\u003e11-O35ACWhat is the procedure for an approval of association or institution or for recommendation of a project or scheme by the National Committee\u003c\/div\u003e\n\u003cdiv\u003e82.11-OA35ADWhat are the guidelines for notification of affordable housing project as specified business under section 35AD?\u003c\/div\u003e\n\u003cdiv\u003e83.11-OB35ADWhat are the Guidelines for Notification of a Semi Conductor Wafer Fabrication Manufacturing Unit as Specified Business u\/s 35AD?\u003c\/div\u003e\n\u003cdiv\u003e84.11P115VP to 115VSWhat is the Procedure for option of tonnage tax scheme\u003c\/div\u003e\n\u003cdiv\u003e85.11UAE50BHow to compute fair market value of  capital assets for the purpose of  section 50B of Income Tax Act\u003c\/div\u003e\n\u003cdiv\u003e86.12139What are the prescribed forms and due dates for filing Return of Income?\u003c\/div\u003e\n\u003cdiv\u003e87.143(1A)What is the prescribed Scheme for Processing of Return of Income\u003c\/div\u003e\n\u003cdiv\u003e88.139(1A)What is the Scheme for Filing of Returns by Salaried Employees Through Employer?\u003c\/div\u003e\n\u003cdiv\u003e89.12(3)139(1B), 139DWhat are the Qualifications of E-Return Intermediary\u003c\/div\u003e\n\u003cdiv\u003e90.144CWhat is the Procedure for Filing Objection Before Dispute Resolution Panel by Eligible Assessee?\u003c\/div\u003e\n\u003cdiv\u003e91.12AB139(1)(b)What are the conditions for furnishing return of income by persons referred to in section 139(1)(b)\u003c\/div\u003e\n\u003cdiv\u003e92.12AC139(8A)How to file updated return of income\u003c\/div\u003e\n\u003cdiv\u003e93.12ADHow to file modified return of income by successor entity to a business organisation\u003c\/div\u003e\n\u003cdiv\u003e94.12B115R(3A)How the statement under section 115R(3A) is to be furnished?\u003c\/div\u003e\n\u003cdiv\u003e95.12C115U(2)How the statement under section 115U(2) is to be furnished?\u003c\/div\u003e\n\u003cdiv\u003e96.12CA115UA(4)How the Statement under section 115UA(4) is to be Furnished\u003c\/div\u003e\n\u003cdiv\u003e97.12CB115UB(7)How to furnish Statement of income paid or credited by an investment fund to its unit holder\u003c\/div\u003e\n\u003cdiv\u003e98.12CC115JTCAHow to furnish statement of income distributed by a securitisation trust to its investor\u003c\/div\u003e\n\u003cdiv\u003e99.14142What is the prescribed form of verification under section 142?\u003c\/div\u003e\n\u003cdiv\u003e100.14A142What is the prescribed form of audit report under section 142(2A)?\u003c\/div\u003e\n\u003cdiv\u003e101.14B142(2A)What are the guidelines for the purposes of determining audit expenses or inventory valuation\u003c\/div\u003e\n\u003cdiv\u003e102.15156What is prescribed form of notice of demand under section 156\u003c\/div\u003e\n\u003cdiv\u003e103.16158AWhat is the special provision for avoiding repetitive appeals under section 158A\u003c\/div\u003e\n\u003cdiv\u003e104.16In which form application under section 158AB to defer filing of appeal before the appellate tribunal or jurisdictional high court is to be made?\u003c\/div\u003e\n\u003cdiv\u003e105.16B10(8A) \u0026amp; (8B)Who is the prescribed authority for the purposes of section 10(8A) and (8B)\u003c\/div\u003e\n\u003cdiv\u003e106.16C10(23AAA)What are the requirements for approval of Employee's Welfare Fund under section 10(23AAA)?\u003c\/div\u003e\n\u003cdiv\u003e107.1711(1)How to Exercise Option under Section 10(23C)\/ Section 11\u003c\/div\u003e\n\u003cdiv\u003e108.17A12AHow to make application for registration of charitable or religious trusts, etc.\u003c\/div\u003e\n\u003cdiv\u003e109.17AAWhat books of account and other documents are to be kept and maintained by fund or institution or trust or any university or other educational institution or any hospital or other medical institution under tenth proviso to section 10(23c)(a) or 12a(1)(b)(i)\u003c\/div\u003e\n\u003cdiv\u003e11017C11(5)(xii)What are the prescribed forms or modes of investment or deposits by a charitable or religious trust or institution?\u003c\/div\u003e\n\u003cdiv\u003e11117CA13BHow an electoral trust should function so that voluntary contributions received by it is not included in its total income\u003c\/div\u003e\n\u003cdiv\u003e11217CB115TD(2)What is the method of Valuation for the Purpose of Section 155TD(2)\u003c\/div\u003e\n\u003cdiv\u003e11317D80HHB (2)(b)(iii)What are the prescribed foreign projects for the purpose of deduction in respect of profits and gains from projects outside India under section 80HHB?\u003c\/div\u003e\n\u003cdiv\u003e11418AAA80GWho is the prescribed authority for approval of donation made to a university or any educational institutions under section 80G(2)(a)(iiif)?\u003c\/div\u003e\n\u003cdiv\u003e115.18AAAA80G(5C)Who is the prescribed authority for the purpose of receiving separate accounts from trusts or funds or institutions for providing relief to the victims of earthquake in Gujarat?\u003c\/div\u003e\n\u003cdiv\u003e116.18AAAAA80G(2)(c)What are the guidelines for specifying an association or institution for the purposes of notification under section 80G(2)(c)?\u003c\/div\u003e\n\u003cdiv\u003e117.18AB80G(5)(viii)(ix) or 35(1A)How to furnish statement of particulars and certificates under section 80G(5)(viii) and (ix) or section 35(1A)\u003c\/div\u003e\n\u003cdiv\u003e118. 18BBB 80-I, 80-IA,\u003c\/div\u003e\n\u003cdiv\u003e80-IB \u0026amp;\u003c\/div\u003e\n\u003cdiv\u003e80-ICWhat is the prescribed form of audit report for claiming deduction under sections 80-I, 80-IA, 80-IB \u0026amp; 80-IC?\u003c\/div\u003e\n\u003cdiv\u003e119.18BBC80-IB(7)(c)(iii)Who is the prescribed authority and what is the prescribed procedure for approval of hotels located in certain areas?\u003c\/div\u003e\n\u003cdiv\u003e120.18BBE80-IAWhat is the method of computation of profit of certain activities forming integral part of a highway project for the purpose of section 80-IA(6)?\u003c\/div\u003e\n\u003cdiv\u003e121.18C80-IA(4)(iii)Do you wish to know the eligibility criteria of operating an industrial park\/special economic zone?\u003c\/div\u003e\n\u003cdiv\u003e122.18D80-IB(8A)Who is the prescribed authority for approval of companies carrying on scientific research and development?\u003c\/div\u003e\n\u003cdiv\u003e123.18DA80-IB(8A)What are the prescribed conditions for claiming deductions under section 80-IB(8A)?\u003c\/div\u003e\n\u003cdiv\u003e124.18DB80-IB(14)(da) and 80-IB(7A)What are the prescribed area, facilities and amenities for multiplex theatres and  particulars of audit report for claiming deduction?\u003c\/div\u003e\n\u003cdiv\u003e125.18DC80-IB(7)\/ (14)(aa)What are the Prescribed Areas, Facilities and Amenities for convention centres and particulars of audit report for deduction under section 80-IB(7B) and 80-IB(14)(aa) of Income-tax Act, 1961?\u003c\/div\u003e\n\u003cdiv\u003e126.18DD80-IB(11B)What are the conditions for deduction from business of operating and maintaining a hospital in a rural area under section 80-IB(11B) of Income Tax Act, 1961\u003c\/div\u003e\n\u003cdiv\u003e127.18DE80-IDWhat is the prescribed area, minimum sitting capacity, facilities and amenities for convention centres, minimum number of convention halls in the convention centres and particulars of audit report for deduction under section 80-ID\u003c\/div\u003e\n\u003cdiv\u003e128.19AB80JJAAWhat is the prescribed form of report for claiming deduction under section 80JJAA?\u003c\/div\u003e\n\u003cdiv\u003e129.19AC80QQBWhat is the prescribed form of certificate to be furnished under section 80QQB?\u003c\/div\u003e\n\u003cdiv\u003e130.19AD80RRBWho is the prescribed authority and what is the prescribed form of certificate to be furnished under section 80RRB?\u003c\/div\u003e\n\u003cdiv\u003e131.19AE80LAWhat is the prescribed form of certificate to be furnished under section 80LA?\u003c\/div\u003e\n\u003cdiv\u003e132.2088(2)(xvi)What are the guidelines for approval of issue of public companies under section 88(2)(xvi) of the Income-tax Act, 1961?\u003c\/div\u003e\n\u003cdiv\u003e133.20A88(2)(xvii)What are the guidelines for approval of mutual funds under section 88(2)(xvii) of Income-tax Act, 1961\u003c\/div\u003e\n\u003cdiv\u003e134.20AB88EWhat is the procedure for obtaining rebate in respect of securities transaction tax under section 88E of Income-tax Act, 1961?\u003c\/div\u003e\n\u003cdiv\u003e135.21A89What are the rules for computation of Relief when salary is paid in arrears or in advance, etc.?\u003c\/div\u003e\n\u003cdiv\u003e136.21AA89What are the particulars to be furnished for claiming relief under section 89?\u003c\/div\u003e\n\u003cdiv\u003e137.21AAAWhat are the rules for taxation of income from retirement benefit account maintained in a notified country?\u003c\/div\u003e\n\u003cdiv\u003e138.21AB90How to obtain certificate for claiming relief under an agreement with foreign countries or specified territories and agreements between specified associations for double taxation relief\u003c\/div\u003e\n\u003cdiv\u003e139.21AC94AWhat are the requirements related to furnishing of authorisation and maintenance of documents etc. For the purposes of section 94A\u003c\/div\u003e\n\u003cdiv\u003e140.21AC94BWhat are the conditions and activities for the finance company located in any International financial services centre for section 94B\u003c\/div\u003e\n\u003cdiv\u003e141.21AD115BA(4)How to exercise option under section 115BA(4)\u003c\/div\u003e\n\u003cdiv\u003e142.21AE, 21AF115BAA\/115 ABDo you want to exercise option under section 115BAA(5) and 115BAB(7)\u003c\/div\u003e\n\u003cdiv\u003e143.21AG115BACHow to exercise option under section 115BAC(5)\u003c\/div\u003e\n\u003cdiv\u003e144.21AGA115BACHow to exercise option under section 115BAC(6)\u003c\/div\u003e\n\u003cdiv\u003e145.21AI10(4D)How to compute exempt income of specified fund for the purpose of section 10(4D)\u003c\/div\u003e\n\u003cdiv\u003e146.21AIAWhat are the other conditions required to be fulfilled by a specified fund referred to in section 10(4d)\u003c\/div\u003e\n\u003cdiv\u003e147.21AJ115AD(1A)Determination of income of a specified fund attributable to units held by non-residents  under sub-section (1A) of section 115AD\u003c\/div\u003e\n\u003cdiv\u003e148.21AJA10(4D)How to compute exempt income of specified fund, attributable to the investment division of an offshore banking unit for the purpose of section 10(4D)\u003c\/div\u003e\n\u003cdiv\u003e149.21AJAA115AD(1B)How to determine income of a specified  fund attributable to investment division of an offshore banking unit under section 115AD(1B) of income tax act, 1961\u003c\/div\u003e\n\u003cdiv\u003e150.21AK10(4E)What are the conditions  for the purpose of section 10(4E)\u003c\/div\u003e\n\u003cdiv\u003e151.21ALWhat are other condition to be fulfilled by original fund where a capital asset is transferred to a resultant fund being category iii alternative investment fund\u003c\/div\u003e\n\u003cdiv\u003e152.28How to make an application for grant of certificate for deduction of income tax at any lower rates or no deduction of income tax\u003c\/div\u003e\n\u003cdiv\u003e153.28AAHow to compute lower rate of tax deduction?\u003c\/div\u003e\n\u003cdiv\u003e154.29BA195(2)\/195(7)How to make an application for grant of certificate of determination of appropriate proportion of sum (other than salary) payable to non-resident chargeable in case of recipients\u003c\/div\u003e\n\u003cdiv\u003e155.30, 31, 33, 37192What are the provisions relating to deduction of tax at source from salary\u003c\/div\u003e\n\u003cdiv\u003e156.30, 31, 31A, 37A193What are the provisions relating to deduction of tax at source from Interest on Securities\u003c\/div\u003e\n\u003cdiv\u003e157.30, 31, 31A and 37194AWhat are the provisions relating to  deduction of tax at source from interest other than interest on securities\u003c\/div\u003e\n\u003cdiv\u003e158.30, 31, 31A and 37194BWhat are the provisions relating to deduction of tax at source from winnings from lottery or crossword puzzle\u003c\/div\u003e\n\u003cdiv\u003e159.30, 31, 31A and 37194BBWhat are the provisions relating to deduction of tax at source from winnings from horse races\u003c\/div\u003e\n\u003cdiv\u003e160.28, 30, 31, 31A \u0026amp; 37194CWhat are the provisions relating to  deduction of tax at source from payments to contractors\/sub-contractors\u003c\/div\u003e\n\u003cdiv\u003e161.30, 31, 31A \u0026amp; 37194DWhat are the provisions relating to deduction of tax at source from insurance commission\u003c\/div\u003e\n\u003cdiv\u003e162.30, 31, 31A194EWhat are the provisions relating to deduction of tax at source for payments to non-resident sportsmen or sports association\u003c\/div\u003e\n\u003cdiv\u003e163.30, 31, 31A and 37194EEWhat are the provisions relating to deduction of tax at source from payment in respect of deposits under National Savings Scheme, etc.\u003c\/div\u003e\n\u003cdiv\u003e164.30, 31, 31A, 37194FWhat are the provisions relating to deduction of tax at source from payments on account of repurchase of units by Mutual Fund or Unit Trust of India\u003c\/div\u003e\n\u003cdiv\u003e165.30, 31, 31A and 37194GWhat are the provisions relating to  deduction of tax at source from Commission, etc., on sale of lottery tickets\u003c\/div\u003e\n\u003cdiv\u003e166.30, 31, 31A and 37194HWhat are the provisions relating to deduction of tax at source from commission or brokerage\u003c\/div\u003e\n\u003cdiv\u003e167.30, 31, 31A and 37194-IWhat are the provisions relating to deduction of tax at source from rent payment\u003c\/div\u003e\n\u003cdiv\u003e168.30194-IAWhat are the provisions relating to deduction of tax at source on payment on transfer of immovable property other than agricultural land\u003c\/div\u003e\n\u003cdiv\u003e169.30194-IBWhen and how to deposit tax deducted at source on payment of rent by certain individuals or Hindu Undivided Family\u003c\/div\u003e\n\u003cdiv\u003e170.30, 31, 31A and 37194JWhat are the provisions relating to deduction of tax at source from \"Fees for professional or technical services\"\u003c\/div\u003e\n\u003cdiv\u003e171.30, 31, 31A \u0026amp; 37194KWhat are the provisions relating to deduction of tax at source from \"Income from Mutual Funds\/ UTI\"\u003c\/div\u003e\n\u003cdiv\u003e172.30, 31, 31A \u0026amp; 37194LAWhat are the provisions relating to deduction of tax at source on payment of compensation on acquisition of certain immovable property\u003c\/div\u003e\n\u003cdiv\u003e173.30, 31, 31A194MHow to make payment of certain sums by certain individuals or hindu undivided family?\u003c\/div\u003e\n\u003cdiv\u003e174.29B195How to obtain a certificate authorising receipt of interest and other sums without deduction of tax in case of non-residents\u003c\/div\u003e\n\u003cdiv\u003e175. 29C 197A(1)\/\u003c\/div\u003e\n\u003cdiv\u003e197A(1A)How to make declaration for claiming of receipt of certain income without deduction of tax\u003c\/div\u003e\n\u003cdiv\u003e176. 30, 31, 31A, 37A and 37BB 193, 194, 194E, 195, 196A, 196B, 196C\u003c\/div\u003e\n\u003cdiv\u003eand 196DWhat are the provisions relating to deduction of tax at source from payment to non-resident\u003c\/div\u003e\n\u003cdiv\u003e177.30, 31, 31A and 37A196BWhat are the provisions relating to deduction of tax at source from income from units in case of offshore fund\u003c\/div\u003e\n\u003cdiv\u003e178.30, 31, 31A and 37A196CWhat are the provisions relating to Deduction of Tax at Source on Income from foreign currency bonds or shares of Indian company\u003c\/div\u003e\n\u003cdiv\u003e179.30, 31, 31A and 37A196DWhat are the provisions relating to Deduction of tax at Source from Income of Foreign Institutional Investors from Securities\u003c\/div\u003e\n\u003cdiv\u003e180.29197How to obtain a certificate for no deduction of tax or deduction at lower rates from dividends\u003c\/div\u003e\n\u003cdiv\u003e181. 31AC,\u003c\/div\u003e\n\u003cdiv\u003e31ACA206AFurnishing of quarterly returns in respect of payment of interest to residents without tax deduction\u003c\/div\u003e\n\u003cdiv\u003e182.37BA199How to avail credit for tax deducted at source for the purpose of section\u003c\/div\u003e\n\u003cdiv\u003e183.37BBHow to furnish information for payment to a non-resident not being a company or to a foreign company\u003c\/div\u003e\n\u003cdiv\u003e184.37C to 37H206CWhat are the provisions relating to Collection of Tax at Source\u003c\/div\u003e\n\u003cdiv\u003e185.37-I206CHow to avail credit for tax collected at source\u003c\/div\u003e\n\u003cdiv\u003e186.31AA206CQuarterly Statement of Collection of Tax under section 206C(3)\u003c\/div\u003e\n\u003cdiv\u003e187.37CA, 37CB and 37D206CTime and mode of payment to Government account of tax collected at source under section 206C\u003c\/div\u003e\n\u003cdiv\u003e188.37D206C(5)Certificate for collection of tax at source under section 206C(5)\u003c\/div\u003e\n\u003cdiv\u003e189.38210What is the prescribed form of notice of demand for advance tax under section 210\u003c\/div\u003e\n\u003cdiv\u003e190.39210What is the prescribed form for intimation of advance tax under section 210\u003c\/div\u003e\n\u003cdiv\u003e191.40B115JBWhat is the prescribed form of report of accountant to be furnished under section 115JB(4)\u003c\/div\u003e\n\u003cdiv\u003e192.40BB115QAWhat are the provisions related to tax on distributed income of domestic company for buy back of shares\u003c\/div\u003e\n\u003cdiv\u003e193.42 to 44230What is the prescribed forms and certificates required to be furnished under section 230 and who is the prescribed authority for tax clearance certificates\u003c\/div\u003e\n\u003cdiv\u003e194.41239What is the prescribed procedure for claiming refund\u003c\/div\u003e\n\u003cdiv\u003e195.44C, 44CA \u0026amp; 44D245CWhat is the prescribed procedure for  application to settlement commission\u003c\/div\u003e\n\u003cdiv\u003e196.44DAA to 44DAD\u003c\/div\u003e\n\u003cdiv\u003e197.44E and 44F245QWhat is the prescribed procedure for application for obtaining an advance ruling\u003c\/div\u003e\n\u003cdiv\u003e198.44FAHow to file appeal to the high court on ruling pronounced or order passed by the board for advance ruling under section 245w(1)\u003c\/div\u003e\n\u003cdiv\u003e199.44G90 \u0026amp; 295(2)(h)Do you wish to invoke the mutual agreement proce-dure against a double taxation avoidance agreement\u003c\/div\u003e\n\u003cdiv\u003e200.44GA—What is the procedure to deal with the requests for bilateral or multilateral advance pricing agreements\u003c\/div\u003e\n\u003cdiv\u003e201.45, 46, 46A246 and 249What is the procedure for appeals to Commissioner (Appeals)\u003c\/div\u003e\n\u003cdiv\u003e202.47253What is the prescribed form of appeal and memorandum of cross objections to appellate tribunal under section 253\u003c\/div\u003e\n\u003cdiv\u003e203.49 to 66288Who can be Authorised Representative and what is the procedure for getting oneself registered as an authorised Income-tax Practitioner\u003c\/div\u003e\n\u003cdiv\u003e204.67-76—Recognised Provident Funds\u003c\/div\u003e\n\u003cdiv\u003e205.77 to 81How to make an application for recognition of a Recognised Provident Fund\u003c\/div\u003e\n\u003cdiv\u003e206.82-94—Approved Superannuation Fund\u003c\/div\u003e\n\u003cdiv\u003e207.95 to 97How to make an application for approval of Superannuation Fund\u003c\/div\u003e\n\u003cdiv\u003e208.98-108—Approved Gratuity Fund\u003c\/div\u003e\n\u003cdiv\u003e209.109 to 111How to make an application for approval of a Gratuity Fund\u003c\/div\u003e\n\u003cdiv\u003e210.111AA55A(b)(i)What are the prescribed conditions for reference to Valuation Officer\u003c\/div\u003e\n\u003cdiv\u003e211.111B119What is the procedure for publication and circulation of Board's Order\u003c\/div\u003e\n\u003cdiv\u003e212.112132What is the prescribed procedure for Search and Seizure\u003c\/div\u003e\n\u003cdiv\u003e213.112A132(5)What is the prescribed procedure for inquiry under section 132 in Search and Seizure cases\u003c\/div\u003e\n\u003cdiv\u003e214.112B \u0026amp; 112C132(5) and 132BWhat is the prescribed procedure for release of articles in Search and Seizure\u003c\/div\u003e\n\u003cdiv\u003e215.112D132AWhat is the prescribed procedure for requisition of books of account, etc. in Search and Seizure\u003c\/div\u003e\n\u003cdiv\u003e216.112E133BWhat is the prescribed form for furnishing information under section 133B\u003c\/div\u003e\n\u003cdiv\u003e217.112E—Which are class or classes of cases in which assessing officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the assessment year\u003c\/div\u003e\n\u003cdiv\u003e218.113138What is the prescribed procedure for disclosure of information respecting assessees\u003c\/div\u003e\n\u003cdiv\u003e219.114139AWhat is the prescribed procedure for Permanent Account Number\u003c\/div\u003e\n\u003cdiv\u003e220.114A203AWhat is the prescribed procedure for Tax Deduction  and Collection Account Number\u003c\/div\u003e\n\u003cdiv\u003e221.114AA206CAWhat is the prescribed form of application for allotment of a tax collection account number\u003c\/div\u003e\n\u003cdiv\u003e222.114AAA139AAWhat is manner of making permanent account number inoperative\u003c\/div\u003e\n\u003cdiv\u003e223.114AAB139ATo which class or classes, provisions of  section 139a do not apply\u003c\/div\u003e\n\u003cdiv\u003e224.114B139A(5)(c)What are the transactions in relation to which perma-nent account number or general index register number is to be quoted for the purpose of section 139A(5)(c)?\u003c\/div\u003e\n\u003cdiv\u003e225.114BAWhat are the transactions for the purpose of section 139a(1)(vii)\u003c\/div\u003e\n\u003cdiv\u003e226.114BBWhat are the transactions for quoting pan or aadhaar for the purpose of section 139A(6A) and for person prescribed in explanation to section 139A\u003c\/div\u003e\n\u003cdiv\u003e227.114CVerification of Permanent Account Number\u003c\/div\u003e\n\u003cdiv\u003e228.114DWhat is the time and manner in which persons referred to in rule 114C(2) shall furnish the copies of Form Nos. 60 and 61\u003c\/div\u003e\n\u003cdiv\u003e229.114DA285How to furnish annual statement by a non-resident having liaison office in India\u003c\/div\u003e\n\u003cdiv\u003e230. 11\u003c\/div\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42626905800913,"sku":"","price":1646.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/INCOME_TAX_RULES_jpg.jpg?v=1774525659"},{"product_id":"taxation-laws-1","title":"Taxation Laws","description":"\u003cp\u003eAbout TAXATION LAWS\u003c\/p\u003e\n\u003ctable style=\"font-weight: 400;\" width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp\u003e\u003cstrong\u003eINCOME TAX\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e       Introduction [Sections 1-4]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e       Residential Status and Total Income [Sections 5-9]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e       Exempted Income [Sections 10-13B]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e       Agricultural Income [Section 2(1A)]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e       Heads of Income \u0026amp; Income under Head Salary [Sections 14, 14A, 15-17]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e       Income from House Property [Sections 22-27]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 7\u003c\/strong\u003e       Profits and Gains of Business or Profession [Sections 28-44D]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e       Capital Gains [Sections 45-55]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAnnexure      \u003c\/strong\u003eExemptions under sections 54-54GA\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e       Income from Other Sources [Sections 56-58]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e     Clubbing of Income [Sections 60-65]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e     Aggregation of Income [Sections 68-69D]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e     Set Off and Carry Forward and Set Off of Losses [Sections 70-80]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 13\u003c\/strong\u003e     Gross Total Income (GTI) and Deductions[Sections 80A-80U]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 14\u003c\/strong\u003e     Income Tax Authorities [Sections 116-138]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 15\u003c\/strong\u003e     Procedure of Assessment [Sections 139-154]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 16\u003c\/strong\u003e     Relief of Income Tax [Sections 86, 110, 89]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 17\u003c\/strong\u003e     Tax Deduction at Source and Tax Collection at Source [TDS and TCS] [Sections 190-206CA]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 18\u003c\/strong\u003e     Advance Tax [Sections 207-211, 234C]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 19\u003c\/strong\u003e     Interest and Fee Payable by Assessee [Sections 234A, 234B, 234C, 234D, 244A]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 20\u003c\/strong\u003e     Appeals [Sections 246-262 \u0026amp; 158A]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 21\u003c\/strong\u003e     Revision by Commissioner [Sections 263-264]\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 22\u003c\/strong\u003e     Penalties, Offences and Prosecutions[Sections 271-275]\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42628703518929,"sku":"","price":840.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/taxation_laws_jpg.jpg?v=1774589876"}],"url":"https:\/\/shop.taxscan.in\/collections\/bharat-law-house-pvt-ltd.oembed?page=7","provider":"Shopscan","version":"1.0","type":"link"}