| 1 | Introduction | 1 |
| 2 | Different stages of Evolution of Money | 8 |
| 3 | Restrictions on Political Parties [Section 13A] | 13 |
| 4 | Disallowance of Depreciation under Section 32 on Cash Payments [Second proviso to Section 43(1)] |
22 |
| 5 | Disallowance of Expenditure on Specified Business – Cash payments [Section 35AD(8)(f)] |
24 |
| 6 | Disallowance for Cash Payments exceeding Prescribed Limit [Section 40A(3)] |
25 |
| 7 | If an expense is Recorded in the Prior Year but paid for in the Next Year [Section 40A(3A)] |
81 |
| 8 | Incentives to encourage Cashless Business Transactions [Sections 44AB & 44AD] |
89 |
| 9 | Cash Transactions in Tax Audit Report – Reporting Requirement | 95 |
| 10 | Unexplained Cash Attracts Section 69A | 99 |
| 11 | Restrictions on Amount Borrowed or Repaid on Hundi [Section 69D]. | 111 |
| 12 | Restrictions on Income Tax Deductions [Chapter VIA]. | 126 |
| 13 | Compulsorily filing of Income Tax Return [Seventh proviso to section 139(1)] |
129 |
| 14 | TDS from Cash Withdrawal Exceeding Rs. 1 Crore from Banks or Co-operative Bank or Post Office [Section 194N] |
132 |
| 15 | Prohibition on Acceptance of Cash Loans, Deposits, etc. [Section 269SS]. |
150 |
| 16 | Restrictions on Cash Transactions [Section 269ST] | 182 |
| 17 | Mandating acceptance of Payments through prescribed Electronic Modes [Section 269SU]. |
190 |
| 18 | Prohibition on repayment of Loans or Deposits in Cash [Section 269T] | 196 |
| 19 | List of High Value Cash Financial Transactions reported to Income Tax Department |
213 |
| 20 | Compliances in respect of Cash Transactions [Section 285BA read with rule 114E]. |
219 |
| 21 | Cash Deposits in Banks | 222 |
| 22 | Treatment of Cash Gifts | 262 |
| 23 | Treatment of Cash Sales | 268 |
| 24 | Cash Discount | 285 |
| 25 | Payment of on-Money for Purchase of Property | 289 |
| 26 | Cash Transactions under GST | 301 |
| 27 | Cash Restrictions on Charitable Trusts | 303 |
| 28 | Cash transactions in Agricultural Sector | 310 |
| 29 | Treatment of Cash found during Search Operation | 327 |
| 30 | Cash Book – Test to be Satisfied | 349 |
| 31 | Cash in Hand : Test to be Satisfied | 358 |
| 32 | Negative Cash Balance | 364 |
| 33 | Accounting methods for Income Tax Calculation [Section 145] | 371 |
| 34 | Demonetisation | 381 |
| 35 | Assessment of Cash Deposits in Operation Clean Money (OCM) Cases |
406 |
| 36 | Revision of orders under Section 263 of the Income Tax Act, 1961 over unexplained Cash Deposit |
442 |
| 37 | Penalty for Failure to Comply with the Provisions of Section 269SS [Section 271D] |
455 |
| 38 | Penalty for Failure to provide Facility to Pay Through Prescribed Electronic Modes [Section 271DB] |
521 |
| 39 | Penalty for Failure to Comply with the Provisions of Section 269T [Section 271E] |
525 |
| 40 | Prosecution Proceedings | 539 |
“Sampath Iyengar’s Law of INCOME TAX [Vols. 1 to 12 released] Complete Set Ready-by Foreword by Justice (Dr.) D.Y. Chandrachud Former Chief Justice of India, Revised by H. Padamchand Khincha Chartered Accountant, K.K. Chythanya Senior Advocate” has been added to your cart. View cart
CASH TRANSACTIONS UNDER INCOME TAX LAW
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