This book is a detailed compendium designed to provide a thorough understanding of Customs Law and Procedures in India. It is divided into two volumes, covering various aspects of customs regulations, acts, rules, and allied topics. This book is helpful for legal practitioners, customs brokers and agents, professionals engaged in international trade, government officials, and consultants. The Present Publication is the 71st Edition | 2024-25 and has been updated till 23rd July 2024. This book is edited by R.K. Jain and has been divided into nine parts: • Part 1 – Customs Act, 1962 • Part 2 – Customs Rules and Regulations • Part 3 – Appeal, Revision and Appellate Tribunal's Rules, Notifications and Orders • Part 4 – Notifications issued under the Customs Act, 1962 • Part 5 – Customs Forms & Bonds • Part 6 – Allied Acts, Rules and Regulations • Part 7 – CBIC's Customs Manual of Instructions with Latest Instructions/Circulars • Part 8 – Special Economic Zones • Part 9 – Chronological List of Notifications issued under the Customs Act, 1962 by the Finance Ministry and Customs Commissionerate
This book is a comprehensive compendium that provides complete, updated, amended, and annotated texts of all provisions of the GST Law. It is organized into eleven parts: • Part 1 – GST Ready Reckoner • Part 2 – GST Acts • Part 3 – GST Rules • Part 4 – Reverse Charge Mechanism • Part 5 – Forms & Proformas • Part 6 – State GST & Compensation Cess • Part 7 – Circulars, Press Releases & Public Notices • Part 8 – Case Laws Digest • Part 9 – Notifications • Part 10 – Appeals & Revisions • Part 11 – Index to Notifications This book is helpful for tax practitioners, consultants, chartered accountants, auditors, business owners, managers, government officials, and policymakers, providing them with up-to-date information on GST. The Present Publication is the 20th Edition | 2024-25, updated until 23rd July 2024. It is authored by R.K. Jain and edited by CA. (Dr) Arpit Halida. The coverage of this book is as follows: • GST Ready Reckoner • GST Acts o CGST Act, 2017 o CGST (Extension to Jammu and Kashmir) Act, 2017 o IGST Act, 2017 o IGST (Extension to Jammu and Kashmir) Act, 2017 o UTGST Act, 2017 o GST (Compensation to States) Act, 2017 o Constitution (One Hundred and First Amendment) Act, 2016 o Validating Provisions relating to Goods and Services Tax • GST Rules • Reverse Charge Mechanism for Goods & Services • GST Forms & Proformas • State GST & Compensation Cess • Circulars, Press Releases & Public Notices o Departmental Clarification, Flyers/Leaflets, Circulars, Public Notices & Press Releases on GST • Case Laws Digest • Notifications o Notifications issued under CGST/IGST/UTGST/SGST (including those issued by States) • Appeals & Revisions o GST Appellate Tribunal – Notifications & Order • Index to Notifications
This book incorporates the Foreign Trade Policy 2023 and Notifications, Public Notices, Forms and Allied Act & Rules. It is an imprint edition of the Foreign Trade Policy 2023. It also includes a glossary of terms for Foreign Trade Policy & Customs. This book is helpful for trade professionals, policy analysts, legal consultants, business owners, economic researchers, etc. The Present Publication is the 28th Edition and has been updated till 27th March 2024 with the following coverage: • Foreign Trade Policy Ready Reckoner • Foreign Trade Policy 2023 • Handbook of Procedures 2023 • Appendices to Handbook of Procedures • Aayat-Niryat Forms • Notifications • Allied Act & Rules
1. Income Tax : An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10 . Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax. Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, Rebate and Relief in Tax Examination Papers SYLLABUS Unit-I : General Introduction of Indian Income Tax Act, 1961, Basic Concepts : Income, Agriculture Income, Casual Income, Previous Year, Assessment Year, Gross Total Income, Total Income, Person Assessee, Residetial Status and Tax Liability, Exempted Income Unit-II : Income from salary, Income from house property. Unit-III : Income from Business and Profession, Capital Gains, Income from other sources. Unit-IV : Set off and Carry forward of Losses, Deductions from Gross total Income, Clubbing of Income, Computation of Total Income and Tax Liability of an individual. Unit-V : Assessment Procedure, Tax deducted at source, Advance Payment of Tax, Income Tax Authorities, Appeal, Revision and Penalties.
This book covers the following: • Customs Tariff Act • Import Tariff • Export Tariff • Integrated Goods & Services Tax (IGST) • Annexures • Safeguard Duty • Anti-dumping Duty & Countervailing Duty • Miscellaneous It also incorporates basic details such as: • How to use this Tariff? • How to calculate the effective rate of import duty? The Present Publication is the 79th Edition | 2024-25, amended by the Finance Bill 2024 and updated till 1st February 2024. It is divided into eight parts: • Part 1 – Customs Tariff Act, 1975 o Contains revised and up-to-date annotated text of the Customs Tariff Act, 1975 • Part 2 – Import Tariff o Rules for the Interpretation of Import Tariff o General Exemptions for Import o Chapters 1 to 98 of Customs Tariff Act, 1975 (First Schedule) • Part 3 – Export Tariff o Export Tariff o Second Schedule – Export Tariff o Exemption Notifications • Part 4 – Integrated Goods & Services Tax (IGST) o Bird's eye view of IGST o IGST Notifications Relating to Law & Procedures o IGST Rates – Notification o Fully Exempted IGST Goods (Nil Rated) – Notification o IGST Exemption Notifications • Part 5 – Annexures o Cesses, Additional Duties, Other Levies, etc. o Determination of Origin of Goods Rules o Validating Provisions & Notifications • Part 6 – Safeguard Duty o Rules and Notifications • Part 7 – Anti-dumping Duty and Countervailing Duty o Rules for Anti-Dumping Duty & Countervailing Duty o Notifications Imposing Anti-Dumping Duty o Notifications Imposing CVD • Part 8 – Miscellaneous o Commodity Index o Chronological List of Basic Notifications
Is An Outline Series Containing Brief Text Of Numerical Solution Of Transcendental And Polynomial Equations, System Of Linear Algebraic Equations And Eigenvalue Problems, Interpolation And Approximation, Differentiation And Integration, Ordinary Differential Equations And Complete Solutions To About 300 Problems. Most Of These Problems Are Given As Unsolved Problems In The Authors Earlier Book. User Friendly Turbo Pascal Programs For Commonly Used Numerical Methods Are Given In The Appendix. This Book Can Be Used As A Text/Help Book Both By Teachers And Students.
There is a natural longing in human beings for happiness. It is therefore important to understand what happiness is. Happiness is more likely to be ours if we know the reasons for unhappiness and avoid them. In today’s materialistic world everybody feels the pinch of stress is beneficial, it need s to be managed for optimum results and happy living. This book also provides several tips for successful living. It is hoped that these will greatly help the readers in changing their daily lifestyle to lead a happy and peaceful life.
This book is an essential reference guide for those dealing with customs, GST, and EXIM regulations. It benefits customs officials, GST practitioners, importers and exporters, tax professionals, legal advisors, policymakers, and researchers. Each chapter is structured to ensure that all necessary details are easily accessible to arrive at the—'total duty payable on import of goods' into India. Each HSN entry features up to 13 columns detailing the following: • Basic rate of customs duty • Preferential rate of customs duty • The effective rate of customs duty • Agriculture Infrastructure and Development Cess (AIDC) • Social Welfare Surcharge (SWS) • National Calamity Contingent Duty (NCCD) • Health Cess • Integrated GST Rate (IGST) • Total rate • Foreign Trade Policy (FTP) for import • Conditions in FTP for import The Present Publication is the 2024-25 Edition, amended by the Finance (No. 2) Bill 2024 and updated till 23rd July 2024. It is edited by CA. Kishore Harjani and incorporates the following noteworthy features: • [HSN-wise Computation] – Detailed computation of total customs duty aligned with each HSN, including descriptions and units. Exemptions, additional duties, and FTP conditions are mapped to each HSN for comprehensive information on a single page. • [Final Rate Calculation] – The 'Total Customs Duty' column provides the final rate, streamlining the evaluation of multiple exemptions or additional duty notifications. Where the final rate cannot be computed due to specific exemptions or duties, relevant details are included in the footnotes • [Anti-Dumping and Countervailing Duties] – Includes chapter-wise references to anti-dumping, safeguard, and countervailing duties for better understanding of trade protection measures • [Exemption Notifications] – Lists general and chapter-specific exemption notifications at the end of each chapter for thorough coverage • [Ad Valorem Rates] – Presents ad valorem rates in percentage terms for straightforward calculation of customs duties • [Multiple Rates] – Provides dual rates of 'Total Customs Duty' and 'IGST Rate' for products within each HSN that may be subject to two or more IGST rates, ensuring accurate duty assessment • [Comprehensive Circulars/Notifications] – Exhaustive coverage of chapter-specific circulars, notifications, and advance ruling orders for customs and GST • [Landmark Rulings] – Includes a chapter-specific digest of case laws on Customs and GST for quick access to judicial precedents on classification issues • [Base Notifications Reference] – Offers chapter-specific references to all base notifications related to customs and GST • [E-Way Bill Exemptions] – Highlights chapter-wise exemptions from e-way bill at the end of each chapter • [One-Stop Reference] – Consolidated resource for customs, GST, and policy conditions governing the import and export of goods • [No Alteration in HSN] – Mapping of exemptions, GST rates, and cess is done with customs tariffs seamlessly, without altering the HSN description • [Expert Validation] – A panel of subject matter experts has vetted the computation and mapping of notifications with the HSN The structure of the book is as follows: • Beginning of the Section/Chapter o Section and Chapter Notes o General and specific exemption notifications relevant to the Chapter • Tariff Table – The tariff table contains tariff classification-wise mapping of: o Basic duty rate o Preferential rate, wherever applicable o Effective duty rate (post-factoring general and specific exemptions) o Additional levies (e.g., AIDC, Health Cess, etc.) o SWS o IGST Rates o Total duty o Policy Restrictions • Exemptions under Customs and GST o Beginning of the Chapter – General and specific exemptions applicable to the chapter are mentioned at the beginning of each chapter o Product-wise and HSN-wise – Specific exemptions applicable to the products within the chapter are captured at the HSN level o Footnotes – Exemptions that are chapter-wise or at the two to six-digit HSN level are mentioned via footnotes • Footnotes o Duty rates or exemptions that are chapter-wise or at the two to six-digit HSN level are mentioned via footnotes • End of Chapter o Anti-dumping and Safeguard Duty rates relevant to the Chapter o Customs exemptions relevant to the Chapter o Judicial Pronouncements, Advance Rulings, and Departmental Clarifications relevant to the Chapter o Product-Specific E-Way Bill Exemptions relevant to the Chapter o Other GST Rates relevant to the Chapter The Tariff is divided into nine parts, comprising two volumes: • Volume 1 o Part 1 – Customs Tariff Act, 1975 (Text) o Part 2 – Import Tariff - First Schedule (98 Chapters in 21 sections), o Part 2A – Export Tariff – Second Schedule • Volume 2 o Part 3 – Customs Exemptions o Part 4 – IGST – Integrated Goods and Services Tax (Extracts, Rules, Rates & Exemptions, notifications, and Introduction) o Part 5 – Annexures (Compensation Cess, Road and Infrastructure Cess, Social Welfare Surcharge, NCCD, Health and Other Cess, Additional Duty, Special Duty & Baggage Rules) o Part 6 – Rules for Safeguard Duty and Notifications Imposing Safeguard Duty o Part 7 – Rules for Anti-Dumping and Countervailing Duties and Notifications imposing Anti-Dumping Duty and Countervailing Duty o Part 8 – Commodity Index and Chronological List of Basic Notifications The book includes detailed sections such as: • Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977 and relevant notifications • Rules of Determination of Origin of Goods under various trade agreements (Asia-Pacific Trade Agreement, SAARC Preferential Trading Arrangement, India-Sri Lanka Free Trade Agreement, etc.) • Customs Tariff Rules under bilateral agreements (with countries like Afghanistan, Thailand, Singapore, Chile, MERCOSUR, Korea, ASEAN, Malaysia, Japan, Mauritius, UAE, and Australia) • Validating Provisions & Notifications related to Customs Tariff • Safeguard Duty Rules and Notifications • Anti-Dumping and Countervailing Duty Rules and Notifications • Miscellaneous sections, including Commodity Index and Chronological List of Basic Notifications
1. Income Tax–An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax, 26. Assessment of Hindu undivided Family and Computation of Tax Liability, 27. Assessment of firm and Association of Persons and Computation of Tax Liability. · Rebate and Relief in Tax · Supreme Court Leading Cases · Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, · Examination Paper
• Assessment year 2020-21. • Revised and Enlarged as per Finance Act, 2019. • Strictly in Accordance with the Latest Syllabus of various Universities for B. Com Classes. Content :- 1.Income Tax : An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment. • Rebate and Relief in Tax • GST-Concept, Registration and Taxation Mechanism • Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, • Examination Paper
Based on the experience and the lecture notes of the authors while teaching Mathematics courses for more than four decades. This comprehensive textbook covers the material for one semester core course in mathematics for Engineering students. The emphasis is on the presentation of fundamentals and theoretical concepts in an intelligible and easy to understand manner. Graded sets of examples (in text) and problems (in exercises) are used to explain each theoretical concept and application of these concepts in problem solving. Answers for every problem and hints for difficult problems are provided. This text offers a logical and lucid presentation of both theory and techniques for problem solving to motivate the students in the study and application of mathematics to solve Engineering problems.
The book is the outcome of comprehensive research on “Capability Poverty: An Assessment and Establishing its Relationship with Income Poverty” funded by University Grants Commission, New Delhi. This book presents the current position pertaining to human capability in Tonk district of Rajasthan disaggregated by gender and place of residence. The main objective of the present study is to undertake a situation analysis of the variables of capability poverty. The three main variables employed in the study to measure capability poverty cover substantial ground of social sector. The proportion of underweight children indicates the state of health and nutrition for the population as a whole. Access to reproductive health and general services has been provided by the variable of unattended births. Female adult illiteracy has been taken to assess basic educational attainment plus information on gender inequality.
Based on the authors' three decades of teaching experience, Advanced Engineering Mathematics presents the fundamentals and theoretical concepts of the subject in an intelligible and easy-to-understand style. The carefully planned chapters make this book an effective tool for teaching the application of mathematics to engineering and scientific problems. The book provides graded sets of examples and exercises that help students understand the concepts and an Answers and Hints section for difficult problems. The exercises emphasize theoretical concepts and provide the practice students need to gain the confidence to apply them. Advanced Engineering Mathematics offers a logical and lucid presentation of both theory and problem solving techniques that ensures students will not ett lost in unnecessary details.
This book has been divided in 22 chapters for convenient understanding. It also includes solved model test papers of the previous three years of AIIMS · CBSE · PMT · CPMT(UP) to enable students to develop the skills of problem solving and time management, essential for any entrance examination. In addition to providing answers to all the questions, detailed explanatory notes to selected difficult questions have also been provided to justify the answer. A separate section of Assertions and Reasons is also given at the end of each chapter * Exhaustive Question Bank * Explanatory Notes and Hints * Assertions & Reasons * Includes Pre-solved papers of five years * Models Test Papers of AIIMS, CBSE(PMT), CPMT
CONTENT 1. Income Tax–An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, Examination Paper SYLLBUS Unit-I :Tax System : Meaning of Tax, Features and Objectives. Role of Taxes in Indian Economy. Direct Tax in India—General Introduction of Central, Provincial and Local Direct Taxes. Unit-II :Characteristics and Main Features of Income Tax. Contribution of Income Tax in Public Revenue. Important Definitions, Previous Year, Assessment Year, Gross Total Income, Total Income, Person, Agricultural Income. Residential Status and Tax Liability. Exempted Income. Unit-III :Computation of Taxable Income of Salaried Persons. Exempted Items and Computation of Taxable Income in Case of Retirement. Unit-IV : Computation of Taxable Income from House Property. Calculation of Taxable Income from Business or Profession. Provisions Relating to Calculation of Income on Estimated Basis of Small Traders, Contractors, Transporters and Professionals. Unit-V :Capital Gains—Calculation of Taxable Capital Gain/Loss on Short Term & Long Term Capital Assets. Exemption for Capital Gains. Computation of Income from other Sources.
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This book provides complete details about the Taxability & GST Rates for Goods & Services. It also includes a ready reckoner for GST rates, GST Notifications, Advanced Rulings & Case Laws. Lastly, it incorporates basic details, such as: • How to use GST Tariff? • How to Calculate Tax under GST o Introduction to GST Tariff o Classification of Goods & Services under GST o Interpretative Rules, as applicable to GST Tariff o List of Abbreviations Used in the Tariff The Present Publication is the 19th Edition, authored by R.K. Jain and edited by CA. (Dr) Arpit Haldia. It is updated until 22nd February 2024. This book consists of nine parts. • Part 1 – GST Tariff | Goods (GST Rates up to 8 Digits of HSN/Customs Tariff & Exemptions under CGST, SGST, UTGST & IGST) o Rates Specified in Other Acts • Part 2 – Notifications | GST Rates & Exemption for Goods o CGST Rates for Goods – Schedules I to VII – Notification No. 1/2017-C.T. (Rate) o Fully Exempted CGST Goods (Nil Rated) – Notification No. 2/2017-C.T. (Rate) o Exemption Notifications (Miscellaneous) for Goods & Services • Part 3 – GST Tariff | Services (Chapter 99) | Ready Reckoner for GST Rates & Exemptions for Services o Ready Reckoner for GST Rates and Exemptions on Services under CGST, SGST, UTGST & IGST – Chapter 99 with Service Codes o Notifications on Services under GST § CGST Notifications on Services § IGST Notifications on Services § UTGST and SGST Notifications on Services o Explanatory Notes to Scheme of Classification of Services under GST o Circulars, Instructions, Press Notes, Case Law, Advance Rulings and FAQ on supply of Services § FAQs on Services § Circulars, Instructions, Press Notes & Case Law on Services § Case Laws o Codewise List of Services [Service Codes (Tariff) (SAC) & Scheme of Classification of Services] o Alphabetical List of Services with Service Codes (SAC) • Part 4 – Integrated Goods and Services Tax (IGST) o Bird’s eye view of Integrated Goods and Services Tax (IGST) o Notifications issued under IGST § IGST Law and Procedures – Notifications § IGST Rates – Notifications § Fully Exempted IGST Goods (Nil Rated) – Notifications § IGST Exemption Notifications • Part 5 – GST Rates | Ready Reckoner for Goods (Ready Reckoner for GST Rates for Goods under CGST, SGST, UTGST & IGST) • Part 6 – Compensation Cess for States & Other Cesses for Goods & Services o Goods and Services Tax (Compensation to States) Act, 2017 (Extracts) o Notifications issued under GST Compensation Cess o Departmental Clarifications under Compensation Cess • Part 7 – Reverse Charge Mechanism for Goods & Services o Reverse Charge Mechanism for CGST – Notifications o Reverse Charge Mechanism for IGST – Notifications o Reverse Charge Mechanism for UTGST – Notifications o Reverse Charge Mechanism for SGST – Notifications o Departmental Clarifications • Part 8 – Commodity Index with HSN Codes • Part 9 – Chronological List of Basic Notifications The coverage of the book is as follows: • CGST, IGST, SGST, UTGST Rates upto 8 digit HSN • GST Rates for Services • Compensation Cess • GST Calculation Method • Text of GST Notifications • Advance Rulings & Case Laws • Departmental Clarifications • Reverse Charge Notification • Commodity Index with Codes • Ready Reckoner for GST Rates
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