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......................................................................................................................... Contents Chapter 1. A Tax executive’s role in Tax Management Chapter 2. Preparation of Return Chapter 3. On receipt of intimation Chapter 4. On receipt of notice under section 143(2) Chapter 5. Spectre of reassessment and recomputation Chapter 6. Appeals Chapter 7. Safeguards for the Taxpayers Chapter 8. Be innovative-Forget not the fundamentals Chapter 9. Summons and Survey Chapter 10. Search-Before and After Chapter 11. Keeping recovery proceedings at bay Chapter 12. Settlement Commission-An alternative for appeal Chapter 13. Non-resident taxation Chapter 14. Transfer Pricing Rules Chapter 15. Beware of TDS Provisions Tax Deducted at Source-Chart Chapter 16. Conduct in appeal proceedings Chapter 17. Proceedings before the Tribunal/High Court Chapter 18. Role of executive/Division in general Chapter 19. Responsibility of Professionals Chapter 20. Landmark Decisions – Precedents on basic law Case Study – 1 Returns Case Study – 2 Rectification Case Study – 3 Appeal-I Case Study – 4 Appeal-II Case Study – 5 Stay Applications Case Study – 6 Appeal to Tribunal Appendix 1 Depreciation Schedule Appendix 2 Cost inflation index chart under section 48 for capital gains Appendix 3 Chart of reinvestment benefits for long capital gains Appendix 4 Deduction under Chapter VI-A effective for A.Y. 2010-2011 Appendix 5 Appendix 6 Time limit for appeals rectifications/revision Appendix 7 List of penal provisions-sections 271(1) to 275 Appendix 8 List of prosecution provisions section 275A to 278 Appendix 9 Citizens’ charter Appendix 10 Application to Settlement Commission – Model Form No. 34B Appendix 11 Application for Advance Ruling – Model Form 34C Appendix 12 Sections and Rules Appendix 13 Tax Deduction for non-resident Subject Index ......................................................................................................................... Author Details Shri. S. Rajaratnam, M.A. L.L.M., F.I.C.W.A., formerly of Indian Revenue Service, retired as Accountant Member of Income-tax Appellate Tribunal in 1985. During his service, he was deputed to Sri. Lanka as Tax Expert in 1960-62 and to Government of Tamil Nadu as Member of Sales Tax and Agricultural Income-tax Appellate Tribunals in 1971-75. He is currently Director (Education and Research), Society of Auditors, Chennai, having chamber practice as consultant. He has authored several books and writes for various tax journals. He runs a regular column “Tax Forum” in The Hindu, “Landmark Cases” for Income Tax Reports and “Rajaratnam’s Corner” and Tax Quiz” for Consolidated Commercial Digest. He has also authored “Treatise on Double Taxation Avoidance Agreement” and “Law and Procedure on Charitable Trusts and Religious Institutions” (Published by Snow White, Mumbai) and “Tax Planning” (Published by Bharat Law Publications, Jaipur), besides various other titles published by Company Law Institute of India Pvt. Ltd. Like Tax Audit Report, Tax Management, Tax Valuation and “Landmark Cases in Direct Tax Laws – 2007”, besides co-authoring “Post-Search Assessments”. He has also updated Tenth Edition of Sampath Iyengar’s “Law of Income-Tax” in eight volumes (published by Bharat Law House, Delhi). .........................................................................................................................
