Taxmann’s Analysis | 73 FAQs on Income-tax Returns for Assessment Year 2023-24


Book Description

The CBDT has released new Income-tax Return (ITR) Forms for the Assessment Year 2023-24 vide Notification No. 04/2023, dated 10-02-2023, and Notification No. 05/2023, dated 14-02-2023. No significant changes have been made to the ITR Forms compared to last year’s. Only the bare minimum changes necessitated due to amendments in the Income-tax Act, 1961 have been made. These ITR Forms will be applicable to file income tax returns in respect of income earned during the period 01-04-2022 to 31-03-2023. The applicability of the ITR forms for different taxpayers remains unchanged, and small taxpayers can still use the simple ITR forms (ITR 1 and ITR 4) without any additional conditions. However, ITR-1 can’t be filed by an individual who is otherwise not liable to file but has to file because of depositing more than Rs. 1 crore in one or more current accounts. Taxmann’s Advisory & Research Team has prepared 73 FAQs on filing ITRs and bifurcated those into various categories.




Revoked


Book Description

"[The report] finds that supervision -– probation and parole -– drives high numbers of people, disproportionately those who are Black and brown, right back to jail or prison, while in large part failing to help them get needed services and resources. In states examined in the report, people are often incarcerated for violating the rules of their supervision or for low-level crimes, and receive disproportionate punishment following proceedings that fail to adequately protect their fair trial rights."--Publisher website.




The Routledge Companion to Rehabilitative Work in Criminal Justice


Book Description

All the world’s criminal justice systems need to undertake direct work with people who have come into their care or are under their supervision as a result of criminal offences. Typically, this is organized in penal and correctional services – in custody in prisons, or in the community, supervised by services such as probation. Bringing together international experts, this book is the go-to source for students, researchers, and practitioners in criminal justice, looking for a comprehensive and authoritative summary of available knowledge in the field. Covering a variety of contexts, settings, needs, and approaches, and drawing on theory and practice, this Companion brings together over 90 entries, offering readers concise and definitive overviews of a range of key contemporary issues on working with offenders. The book is split into thematic sections and includes coverage of: Theories and models for working with offenders Policy contexts of offender supervision and rehabilitation Direct work with offenders Control, surveillance, and practice Resettlement Application to specific groups, including female offenders, young offenders, families, and ethnic minorities Application to specific needs and contexts, such as substance misuse, mental health, violence, and risk assessment Practitioner and offender perspectives The development of an evidence base This book is an essential and flexible resource for researchers and practitioners alike and is an authoritative guide for students taking courses on working with offenders, criminal justice policy, probation, prisons, penology, and community corrections.




Bulls, Bears and Other Beasts (5th Anniversary Edition)


Book Description

Insightful, interesting and a lot of fun' Ravi Subramanian 'An honest and extremely detailed recounting of the evolution of the market’ BusinessLine 'A delightful book on the stock markets’ Free Press Journal A rip-roaring history of the Indian stock market post liberalization. The wise and wily Lalchand Gupta takes you on an exciting journey through Dalal Street in this comprehensive history of the stock market since 1991. From tech booms and tax evasion to banks and money laundering; scams and crashes to fixers and investors, Lala has seen it all. Bringing the story up to the present, this special fifth anniversary edition also makes keen observations about the developments on the trading floor of the Bombay Stock Exchange in more recent times and doles out smart investing hacks in Lala’s inimitable style. Bulls, Bears and Other Beasts is a must-read for anyone interested in the financial health of the country as well as those who want to know about the sensational events that led up to the far more sterile stock-market operations of the present day.




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Book Description







FAQs on Income-tax Returns for Assessment Year 2020-21


Book Description

The Central Board of Direct Taxes (CBDT) has notified 7 Income-tax Return (ITR) Forms. These ITR Forms will be applicable for the Income-tax return to be filed in respect of Assessment Year 2020-21. This publication contains 74 important FAQs to assist the taxpayers and tax professionals to file the accurate return of income. Some of the key FAQs are as under: 1. Classification of ITR forms based on Income and assessee; 2. FAQ on how to exercise the option for lower tax regime under section 115BAA and 115BAB; 3. FAQ on how to determine the residential status if assessee couldn’t travel due to Covid-19; 4. FAQ on exemptions and deductions to be available for the expenses or investments made during the extended period; 5. FAQ on TDS Mismatch; 6. FAQ on the taxability of income of a deceased assessee; 7. FAQ on Aadhaar and PAN linking.