| Publisher |
Taxmann Publications Private Limited |
| Publication Year |
2020 |
| ISBN-13 |
9789390128662 |
| ISBN-10 |
9789390128662 |
| Binding |
Paperback |
| Edition |
2020 Edition |
| Number of Pages |
320 Pages |
| Language |
(English) |
| Weight (grms) |
345 |
This book provides a complete guide on the provisions of Section 56(2)(x). Deemed income arises under this provision when any person receives gifts or acquires an immovable property or specified moveable assets without consideration or for inadequate consideration.
Section 56(2)(x) engages significant time and attention of all taxpayers and tax practitioners while planning and structuring any commercial transaction.
This book is a compilation of chapters written by three different authors, each one of whom has a different mind-set and a different professional background and experience. This book is updated up to the Finance Act, 2020 & the key features of this book are as follows:
Practical understanding of each and every aspect of Section 56(2)(x)
Highlights various issues and discrepancies arising out of Section 56(2)(x)
Detailed and holistic exposition of each and every issue like ‘receipt’, ‘consideration’, etc.
Detailed and thorough analysis of Rule 11U and Rule 11UA
Taxmann
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Taxmann
Taxmann Publications Private Limited