Taxation. Brahmananda Pani (M.Com, LLB,FCA,FICWA,ACS,MBA,DISA,CMA(AUS) 9731397829. TAXATION STRUCTURE. DIRECT TAXES. INDIRECT TAXES. INCOME TAX, GIFT TAX, WEALTH TAX. CUSTOM,EXICE DUTY, SERVICE TAX. 3 Tier Federal Arrangement. Union Government State Government Local Bodies.
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INCOME TAX, GIFT TAX, WEALTH TAX
CUSTOM,EXICE DUTY, SERVICE TAX
Heads of Income
Profits and Gains from
Business And Profession
(i) In the case of individual/ H.U.F if their income exceeds the exemption limit of Rs.150000/-
(ii) In the case of Company and Firm filing of return is mandatory under income tax law even in case of loss.
3. To furnish information as required by income tax officials under the provisions of law.
CHIEF COMMISSIONER OF INCOME TAX
COMMISSIOENR OF INCOME TAX
ADDITIONAL COMMISSIONER OF INCOME TAX
JOINT COMMISSIONER OF INCOME TAX before the assessing officer and furnish the information and evidences as required by him time to time.
DEPUTY COMMISSIONER OF INCOME TAX
ASSTT. COMMISISONER OF INCOME TAX
INCOME TAX OFFICER
INCOME TAX INSPECTOR
SUBORDINATE STAFF i,.e. TAX ASSISTANT, CLERK,
SUPERITENDENT, RECORD KEEPER ETC.
FILING OF RETURN
PROCEESSING OF RETURN
ASSESSMENT PROCEEDINGS (SCRUITNY)
FIRST APPEAL BEFORE CIT(A)
SECOND APPEAL BEFORE ITAT
BEFORE HIGH COURT
BEFORE SUPREME COURT OF INDIA
CHOICE OF BUSINESS :-
RETAILS TRADE, MANUFACTURING, SERVICE, IMPORT, EXPORT, COMBINATION OF TWO OR MORE.
CHOICE OF FORM OF ORGANISATION :-
PROPRIETORSHIP UNIT, PARTNERSHIP FIRM, CORPORATE ENTITY (WHETHER PUBLIC OR PRIVATE)
CHOICE OF LOCATION:- before the assessing officer and furnish the information and evidences as required by him time to time.
FREE TRADE ZONES
TAX HOLIDAY ZONES
PROXIMITY TO RAW MATERAILS
AVAILIBILITY OF SKILLED LABOUR
PROXIMITY TO THE CUSTOMER.
CHOICE OF CAPITAL/DEBT STRUCTURE:-
OWN FUNDING OR BORROWED FUNDING OR PUBLIC SUBSCRIPTION OR VENTUERE CAPITAL OR COMBINATION OF TWO OR MORE.
THANK YOU ! of Rs 545780/-