Padamchand Khincha Emerging Issues in International Taxation 5-1
Emerging Issues in International Taxation - By H PADAMCHAND KHINCHA

A compilation of papers presented at various forums

These papers focus on the intricacies that arise when one interprets the law in the context of complex tax structures. It is an attempt to ignite the thought process of the readers  to next level.

Includes:

  • Includes discussion on complex business structures in the cross border outsourcing and EPC space
  • Contains reactive legislative amendments in the form of Indirect Transfer Provisions, Equalisation levy, POEM and GAAR 
  • Provides a concluding angle by giving an instance of judiciary stepping in when legislature stands helpless to ensure justice.
GST Front cover
Handbook of GST LAW - By JK Mittal

A compilation of GST Law for quick reference

Includes:

  • Introduction of GST in India
  • The Constitution (One Hundred and First Amendment) Act, 2016
  • The Central Goods and Services Tax Act, 2017
  • The Integrated Goods and Services Tax Act, 2017
  • The Union Territory Goods and Services Tax Act, 2017
  • The Goods and Services Tax (Compensation to States) Act, 2017
  • The Central Goods and Services Tax Rules, 2017
  • The Integrated Goods and Services Tax Rules, 2017
  • The Goods and Services Tax Compensation Cess Rules, 2017
IT ACT
PITHISARIA’s Income Tax Act 2018*

*To be released immediately after Presidential Assent

Key features

  • 1961 Act updated till Finance Act, 2018
  • Appendix consists of Text of Allied Act(s) to 1961 Act
  • Bird's eye view chart depicting section along with its relevant rules and relevant Forms as also circulars/notifications, etc.
Mittal Handbook of GST 2018 final
J K Mittal's Handbook of GST Law, Second Edition

Now Available

The handbook includes

  • Introduction of GST in India
    • The Constitution (One Hundred and Twenty-second Amendment) Bill, 2014
    • The Constitution (One Hundred and First Amendment) Act, 2016
    • ‎Text of Relevant Provisions of the Constitution of India‎ pertaining to GST
    • The Central Goods and Services Tax Act, 2017
    • The Integrated Goods and Services Tax Act, 2017
    • The Union Territory Goods and Services Tax Act, 2017
    • The Goods and Services Tax (Compensation to States) Act, 2017
    • The Central Goods and Services Tax Rules, 2017
    • The Integrated Goods and Services Tax Rules, 2017
    • The Goods and Services Tax Compensation Cess Rules, 2017
    • The Taxation Laws (Amendment) Act, 2017 as also List of Cesses abolished since 2015
    • New Chapter on GST Cases “GST—Case Capsules”
    • Text of Important Notifications/Circulars Relating to GST
    • Table of Notifications
    • Table of Circulars

Features:
• Annotated text of Acts and Rules
• Footnote references to date of enforcement, legislative developments, relevant notifications/circulars and Rules at appropriate places
• Relevant Provisions of the Constitution of India as amended by the Constitution (One Hundred and First Amendment) Act, 2016
• The Central Goods and Services Tax Rules, 2017 as amended by (Fourth Amendment) Rules, 2018
• Updated text of important notifications/circulars
• Table of Notifications as also of Circulars for quick reference

Shome Parthasarthi Challenges in Domestic and International Taxa
Challenges in Domestic & International Taxation: Emerging Indian Experience

Edited by Parthasarathi Shome

Challenges in Domestic and International Taxation: Emerging Indian Experience contains a collection of rich investigations and associated policy recommendations by ITRAF researchers completed during the 2017-18 period who take up new topics that have appeared on the horizon of income taxation. Some of the key challenges that have been delved in detail in the volume through an analysis of the existing regime, the gaps therein, the new challenges in economy and recommendations on way forward are:

  1. Principles of taxation to be ideally adhered in formulating tax policy and administration from the perspective of tax revenue trends, Corporate tax rate structure, Goods and Services tax in India
  2. Charitable contributions, philanthropy and taxation in India analyzing the issues, global experience and concerns
  3. Taxation of Digital Economy examining a wide range of policy issues and judicial developments in India
  4. Tax treaties and Multilateral Instrument, impact on the role and relevance of double taxation avoidance agreements (DTAA’s) or tax treaties, and analysis of the minimum standards in the MLI
  5. Cryptocurrency and bitcoin that are able to assume virtual existence while enabling international payments and broader arrangements raise questions relating to circumvention of existing regulation or taxation
  6. International Exchange of Information and the ability of tax authorities to protect and ensure the rights of taxpayers

Contributers: 

K.R. Girish, Founder Member and Director on the Board of ITRAF

K.R. Sekar, Tax Partner with Deloitte and Lead, Global Business Tax Practice for Deloitte India

Priya Narayanan, Director, Global Tax Business, Deloitte

Ankitha Kumari, Deputy Manager, Deloitte, Bengaluru Office

Indraneel Roy Choudhury, Tax Partner and Member of Governance Board,  PricewaterhouseCoopers Private Limited

Saurav Bhattacharya, Chartered Accountant and Certified Public Accountant (CPA)

Rohit Roy, Assistant Professor of Law, Christ University (Deemed University), Bengaluru

Meyyappan Nagappan, Leader, International Tax Practice at Nishith Desai Associates

H. Padamchand Khincha, Partner, H.C. Khincha & Co., Bengaluru

Neha P. Khincha, Chartered Accountant working with H.C. Khincha & Co.

Priya Kothari, Chartered Accountant working with H.C. Khincha & Co.

IT Rules
PITHISARIA’s Income Tax Rules 2018*

*To be released immediately after the Forms have been notified

Key features

  • Legislative happenings since inception till date
  • Y. 2018-19 [New IT Return Forms]
  • Up-to-date Allied Schemes & Rules
  • Easy-to-understand Tables