BACKGROUND MATERIAL ON DIRECT TAXES eBook covers various complex topics such as Tax Audit, TDS, HUF and

Capital Gains. Book provides brief analysis of various complex issues falling under the above mentioned topics duly supported by latest relevant judicial pronouncements and provisions of law. Book Covers the following Topics Part I Discussion Paper on Various Issues on Clauses of Form 3CD I. Issues On Clauses of Form 3CD Part II TDS I. Amendments brought in TDS Provisions vide Finance Act 2012 47 II. TDS from Salary III. TDS from Payments to Contractors. IV. TDS from Commission and Brokerage V. TDS on rent VI. TDS on Fees for professional or technical services. VII. Miscellaneous Issues VIII. FAQ on E-filing of TDS Returns Part III HUF I. Concept of HUF II. Karta of HUF IV. Sole Surviving Coparcener V. Consequences of Amendments in Hindu Succession (Amendment) Act, 2005 VI. Mode of Creation of HUF VII. Some Important aspects of HUF under Income Tax, 1961 Part IV Capital Gain I. Basic Concept I II. Basic Concept II III. Capital Gain or Business Income IV. Capital gains in case of depreciable assets