Taxation in Securities Markets (NISM) (9789391596378)

Description

Description

Taxation in Securities Markets provides complete information about the Income-tax & GST implications arising from the securities market transactions, covering 30+ securities transactions.

This book is divided into three sections, covering provisions applicable to traders/brokers & investors:

• Introduction to Securities Markets and Securities
• Provisions in respect of Investors
• Provisions in respect of Traders

This book also will be beneficial to all those who want to learn about the taxation concepts and aspects relating to the products and intermediaries of the Securities Markets.

The Present Publication is the June 2021 workbook version, authored & published exclusively by Taxmann for NISM Certification Examination XX [Taxation in Securities Market], with the following noteworthy features:

• [Know the Basics] of the Indian Securities Market-Structure, Participants, Products and Features
• [Know the Basic Concepts] in Taxation, Capital Gains, Sources of Income etc.
• [Understand the Taxation of Products] available in the market viz., Equity, Debt, ESOPs, Exchange Traded Funds, Alternate Investment Funds, Real Estate Investment Trusts, Infrastructure Investment Trust and Derivative products
• Taxation in the hands of the Intermediaries, Foreign Portfolio Investors, IFSC etc.

The contents of the book are as follows:

• Introduction to Securities Markets and Securities
  • Concepts in Taxation
  • Capital Gains
  • Income from other Sources
• Provisions in respect of Investors
  • Taxation of Debt Products
  • Taxation of Equity Products
  • Taxation of other Products
• Provisions in respect of Traders
  • Business Income
  • Taxation in the hands of the Intermediaries
  • Taxation – In the hands of the Foreign Portfolio Investor (FPIS)
  • Tax Implications of IFSC
  • Tax Provisions for Special Cases
  • Indirect Taxes in Securities Markets
• Annexures
  • Maintenance of Accounts
  • Due Date for Filing of Income-tax Return
  • Penalty for Non-Compliance
  • Summarized Tax Table – Product-wise
  • Tax Rates for Assessment Year 2021-22
  • Deductions under Income-tax Act
  • Exemptions under Income-tax Act
  • Tax on Transfer of Securities

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Author: NISM
Publisher: Taxmann Publications
ISBN-13: 9.78939E+12
Language: English
Binding: Paper Back
No. Of Pages: 443
Country of Origin: India
International Shipping: Yes