Taxation of Loans Gifts & Cash Credits
As Amended by Finance Act 2020
This book provides a ready referencer on the taxability arising from loans, gifts and cash credits. The present publication is the 9th Edition which incorporates all the changes made by the Finance Act, 2020. This book is divided into four divisions incorporating:
- Undisclosed Income – Covering all aspects and complexity involved under Section 68 to Section 69D
- Taxation of Gifts of Money
- Taxation of Gifts of Immovable Property
- Taxation of Gifts of Movable Property
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