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TAXATION AND ESTATE PLANNING

By Balwant Jain (CA, CS and CFP) Estate planning refers to planning for succession of the assets and wealth created by a person after ...
By Balwant Jain (CA, CS and CFP)

Estate planning refers to planning for succession of the assets and wealth created by a person after his death. Though strictly speaking estate planning would encompass the acts and deeds undertaken to ensure that the assets and wealth are transferred by the person during the life time as well but if broadly under stood it would include all the acts and deeds done to ensure that distribution of the wealth and assets earned by a person either during his life time or after his death takes place seamlessly.

In this article I intend to discuss tax implications of the acts of transferring the wealth during the life time as well as after the death of the person. This would also include the tax implications of the recipient of the assets at the time of receipts and subsequent disposal of the assets so received.

This article is divided in two parts. 
  • A :The  first part deals with estate planning by way of means which ensures that the asset is transferred during the life time of the person. 
  • B :The second part of the article deals with taxation aspect when the assets get transferred after death of a person.
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    • A :Transaction ensuring transfer before the death
We all know and have read about many high profile cases of disputes about claim to the property of a person after death. Such cases not necessarily arises when the person has not prepared a will. Even in the cases where the Will is prepared, this gets disputed in court of laws and thus eventually the person/s  to whom the deceased  wanted to inherit the wealth may not eventually inherit the same. So many people resort to transferring of  major part of the asset when one is alive. This is done by way of a gift.

For a gift made to be valid, the person should be competent of giving away the property, the gift should be voluntary and should be without consideration, the donor should express his intention to gift away the property and finally the person to whom such gift is made should accept the gift during the life time of the donor. In case the gift is not accepted by the done during the life time of the donor, the gift so made becomes void.

A gift can be made of an movable asset or an immovable. Movable asset like cash, jewellery can be gifted by way of delivery but a gift of an immovable property can only be made through a duly registered gift deed. The gift deed so made should be properly stamped as per the law of stamp duty applicable to the state. In states like Maharashtra the stamp duty is substantially remmited in case the gift is made to close relatives.

Though there are apparent benefits of gifting away part of the assets while you are alive just to avoid any dispute after the death, it has other implications as well which one should be aware while gifting the property.

The first and most important part is that the gift once made and accepted cannot be revoked and thus the done becomes absolute owner of the property. Moreover one should at least retain reasonable property in his hands so as to ensure that he does not have to be dependent on any one for his day today expenses and ensuring the same lifestyle one is accustomed to.

In addition to above the action of giving has some tax implications as well.  Earlier India had a tax called gift tax where the donor of a gift was required to pay gift tax on the value exceeding Rs. 30,000/- in year.  Since this gift tax law did not yield any substantial revenue as compared to its cost of collection,  the same was abolished    1st October 1998 and still 1st September 2004  there was no tax implication whatsoever either for gift given or gifts received.  However the gift tax was reintroduced w.e.f. 1st September 2004 making the recipient of the gift liable to tax instead of the erstwhile provision making the donor to pay tax.  So as per the present law, in case aggregate value of all the gifts received by a person in a year does not exceed Rs. 50,000/- the same is exempt in the hands  of the recipient however once the amount exceeds the threshold of Rs. 50,000/- the whole of the amount becomes taxable. The law provides for exemption in case of gifts are made to close relatives without any limits. The list of exempt relatives cover many relatives and  includes spouse, brother and sister of the spouse and their spouses, brother and sisters of the parents, any lineal ascendant or descendant of the person as well as the spouse. This list further includes all the lineal ascendant and descendant of the above persons.

From the list it becomes evident clear that all the close relatives can receive the gifts without any tax implications. So in case one wishes to distribute his wealth to close relatives, giving this by way of of a gifts is not a bad ides as this will give you an assurance as to the ultimate intended beneficiary getting the property.  Even in case of transfer of immovable property  this does not have any significant stamp duty implication, one can think of transferring the property the way one wants while he is alive so as to avoid any dispute on the property.

Please note this method for succession for asset should be exercised after taking into account various cons and benefits.
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    • B : Transfer of the assets after death
There are two ways in which assets owned by a person can be transferred to take effect after death of the person.  One method is active and the other one is passive. Under the active method a person can bequeath his assets through a Will and under the passive method the assets of the person devolve on the legal heirs on the day of death as per the personal law of the deceased. This is called intestate succession( a case where the deceased has not left any Will). Succession may take place in both the methods in case the deceased has only partly bequeathed his assets under resulting into the other assets passing as per the law of succession.  Let us further understand both these methods in detail.
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    • Bequeathing through will        
A person who is of sound mind can bequeath any or all of his assets through a will. As per the Indian laws a Will can be on a plain paper and need not be on any stamp paper so no stamp duty is payable on execution of a will. A will has to be signed by two witnesses who will acknowledge that the testator has signed in the will in their presence or taken acknowledgement from the testator for the same. The testator is not required to disclose the contents of the Will to the persons who are witnessing the Will. A person can modify the Will as many times as he wants during his life time. The amendment can be made by way of a fresh Will or by way of an addendum to the existing will.

Legally it is not mandatory for your to register the Will but it is always advisable to get your Will registered in order to avoid any dispute about the date of execution of the will.
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    • Point of time of ownership and taxation of property under will and inheritance
The point of time when you become owner of the property will vary whether the same is given under a will or the same is inherited  by you by way of legal succession. In case of Will, the property does not become yours, till the executor of the will actually transfers the same in your name as specified in the Will. So in such cases where the asset is fetching regular income like rent/interest the same shall become taxable in your hand only after the same comes to you and till then the same shall be taxed in the hands of the estate of the deceased. However in case of the person dying without leaving any will, the property passes to the legal heirs immediately on death of the person by operation of law without anything to be done by anyone. It may happen that the physical possession may come to your later but you become owner of the property immediately on death.
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    • Taxation of property inherited
In order to raise resources and to reduce the inequalities of income and wealth many developed countries impose an inheritance tax like S, UK, Spain, Belgium, Netherlands, Finland and Germany. The same tax called Estate Duty was levied in India on the value of the wealth on the date of death of a person till 1985 when it was removed.  So presently there is no inheritance tax in India payable out of the estate of the deceased by the legal representative/executors  on behalf of the deceased. As explained above the gifts received only from close relatives are exempt under section 56(2)(vii) but the same received by others are fully taxable in case the aggregate value of gifts exceed Rs. 50,000/-. 

However any person is not required to pay any tax on the value of the assets which he acquires under a Will  even if he a non relative. Since a person can give away his assets to any person and not necessarily to a relative, the person who acquires any asset under a will from any non relative also gets the assets under the will without there being any liability to tax any  tax on it. 

Like wise when a person acquires any rights due legal succession because of a a person who dyeing without leaving any Will is also not required to pay any tax on the value of the assets so inherited.  The tax implication are the same whether one acquires any capital asset or non capital asset. However the exemption from payment of tax applies only at the incidence of receipts of such property due to death of the deceased.

However in case you subsequently sell the assets received either under a will or as inheritance, you will have to pay capital gains tax on it if the asset is a [capital gains] unless capital gains on such assets are specifically exempt under the laws.  Generally capital gains are computed after deducting the cost of acquisition from the sale proceeds  realised.  In case of the asset if long term,  the profits are computed after deducting the indexed cost in stead of the plain cost.  As far as profit on sale of the inherited asset is concerned,  people have misconception that since the asset is inherited and since there is no tax on value of the property inherited, any amount received on sale of such asset is also fully exempt. This is not true. There are people on the other hand also who believe that since the cost to property sold is nil to the seller, whole of the amount realised on sale of such asset is taxable as capital gains. This is not true either. So let us understand the tax implication of sale of the property inherited by you.  

Since for the purpose of determining whether the profits made on sale of a capital asset is short term or long term the period for which the asset was held by you is taken into account generally. For long term this is generally 36 months [24 Months from Fy 2017-18 for immovable property] and for listed securities and and units of equity mutual funds the period is 12 months.

For the purpose of counting holding period, in case of property inherited or received as gift, the date of acquisition is taken to be that of the previous owner who had actually paid for it. For example a son sells a house property  in November 2016 inherited from his father in January 2015,  which was purchased by his grandfather in December  1984. Though the son has held the house property for just twelve months, but for the purpose of finding out whether the profits on sale of this asset shall be long term or short term, the holding period shall be computed from 1984 i.e. the date on which the grand father purchased it. As far as taking the indexation benefit on cost is concerned the Section 48 provides that the indexation benefits shall be available from the date on which the taxpayer became owner of the property, however in cases of CIT Vs. Gautam Manubhai Amin (Gujrat High Court), b) Arun Shungloo Trust Vs. CIT (Delhi High Court) and b) CIT Vs. Manjula J. Shah (Bombay High Court) the respective high courts have held that since the holding period is to be counted from the date on which the previous owner paid for it, the benefit of indexation should also be allowed with reference to the same date.

From the above discussion it becomes clear that one has various options for his estate planning each other has its own strings of benefits and tax implication. Which one you should chose would depend on your situation in the life and therefore please take a calculated decision after taking proper legal advice.

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(The author is a CA, CS and CFP. He can be reached at jainbalwant at gmail.com and @jainbalwant)

By Balwant Jain (CA, CS and CFP)

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act,6,paypal,1,paypal ceiling,1,PDF UTILITY,4,penalty for service tax,8,penalty if cheque cleared late,4,penalty on concealment of Income,7,penalty on late filing non filing of etds return,8,penalty on late filing of income tax return,21,pension,14,pension arrear,2,pension calculator,4,pension da,1,pension fitment,1,pension gazette notification,1,pension notification,1,pension on grade pay military pay,2,pension policy,3,pensioner benefit,3,Permanent account number,8,PERSONAL ACCIDENT INSURANCE,3,personal finance software,3,personal loan,6,PETROL DIESAL SAVE FISCAL DEFICIT,8,PETROL DIESEL PRICE HIKED,12,PETROL EXPENSES VALUATION,8,petrol prices reduced,5,PFC,1,PFC INFRA BONDS,2,PFC TAX FREE BONDS,2,pfrda,2,PHONE BANKING,2,phone password,1,pin,1,pivot tables,3,Place of Provision of Services Rules,4,PLAYER AUCTION,1,pmay,7,pmjdy,11,PMS,2,pmvvy,2,pnr,1,Point of sale,8,POINT OF TAXATION,45,political party deduction,2,Poppy Seeds,1,portfolio,1,POST GRADUATE TEACHER,1,post office fixed deposit,9,post office recurring deposit,10,post office saving deposit account,6,post office schemes,15,postal ballots,1,postal order,2,POWER FINANCE BONDS,2,POWER OF ATTORNEY,1,PPF,39,PPF CALCULATOR,16,ppf huf account,4,ppf interest rate,19,ppf limit,25,ppp,1,ppt,8,ppt fbt,3,ppt on budget 2011,1,PPT UP VAT,1,pranav mukharjee,1,pre construction interest,3,PRE EXISTING E-1 TRANSACTIONS,1,pre filled challan income tax,1,prepayment,1,prepayment penalty,4,press release,1,press release 14.08.2008,3,presumptive tax scheme,15,preventive health check up,4,PRIMARY TEACHER,1,PRINCIPAL,1,printing manual,1,private limited company,10,PROF. TAX,1,profession tax,2,PROFIT RATE UNDER 44AF,1,provident fund dues,1,PROVISION OF FBT ON ESOP,1,provisioning of npa,2,PSPCL,1,PSTCL,1,PSU PAY HIKE,2,public limited company,2,public provided fund,9,PUBLIC SHARE HOLDING IN LISTED COMPANY,2,punjab govt arrear calculator,1,PUNJAB VAT,21,punjab vat notification,16,purchase of residential house,1,pure agent,1,qfi,1,quarterly statement status,3,QUIZ,9,rail freight,6,railway budget,12,railway budget 2012,2,railway ticket,9,RAILWAYS BUDGET 09-10,2,RAILWAYS BUDGET 11-12,1,rajiv gandhi equity saving scheme,13,RAJKUMAR S ADUKIA,4,ramalingam,15,Rate of return,1,RATES AFTER BUDGET,1,rates of service tax,3,rbi,83,RBI ACT,22,RBI Circular on e-payment of taxes,2,RBI FALSE CALLS,9,RBI FALSE MAIL,5,RBI INSTRUCTIONS GAR-7,1,RBI MONETARY POLICY,13,rbi monetary policy 2012,2,RBI NOTIFICATIONS,7,rbi report on customer services,2,ready reckoner income tax,4,REAL ESTATE,10,Real Estate Investments,4,REAL TIME GROSS SETTELEMENT,1,reason for mis matching,6,REBATE ON INPUT GOODS AND SERVICE,3,REC Bonds,3,rec infra bonds,1,rec tax free bonds,2,recent,210,rectification of return online,4,reducction in crr,1,refinance calculator,3,refund,8,refund due to diff in valuation of perquisites,3,refund of service tax on cancellation of tickets,4,refund pilot scheme,4,refund without matching,6,registration charges tax saving,1,RELIANCE COMMERCIAL FINANCE,1,RELIANCE GOLD LOAN,3,RELIANCE LIFE INSURANCE,3,RELIANCE MUTUAL FUNDS,1,relief calculator 2010-11,1,relief calculator fy 2011-12,1,REMUNERATION TO PARTNERS,8,RENT,1,rent a cab,2,RENT RECIPT,1,RENTING OF IMMOVABLE PROPERTY AFTER 01.07.2012,8,RENTING OF IMMOVABLE PROPERTY AFTER BUDGET 2010,5,repayment of housing loan,1,REPLY TO CPC FOR NOTICE,11,REPO RATE,12,Reserve Bank of India,2,reset password,1,RESIDENTIAL STATUS,4,RESOLUTIONS,1,response to outstanding demands,3,RESTAURANT,10,restricted leave,1,retail investor,4,retirement planning,9,retirement steps,2,Retiring early,1,retrospective amendment,1,RETURN EXEMPTION SALARIED CLASS UP TO 5 LAKH,6,RETURN FILING DATES,1,return filing in odd conditions,1,return for contractors tax deducted,1,return not required with pan,1,return of income,1,RETURN PROCESSING,4,RETURN UP TO 5 LAKH,5,RETURN UPTO 5 LAKH,2,REVENUE STAMP ON CHEQUE PAYMENT,4,REVENUE STAP ON RECEIPT,1,reverse charge on works contract,17,REVERSE CHARGE GST,57,reverse charge of service tax,43,reverse mortgage,3,reverse of 80C benefits,3,REVERSE REPO RATE,12,REVISE RETURN,4,revised option date,1,revised pay calculator,3,revised return,6,REVISED SCALE,1,rewards,1,rgess,9,rich,1,right to reject,2,RPF,5,rpu,9,rpu 1.7,1,rpu 2.2,2,rpu 2.5,1,rpu 2.7,1,RPU 3.00,1,rpu 3.1,1,RPU ITR 2011-12,1,rpu2.8,1,RTGS,13,rti,2,rti fees,2,rule 12 of income tax return.,10,RULE 2A,1,rule 4A,2,rule 6(4A),1,rule 6(b),2,rule 6DD,5,rule of 72,1,rule3,2,rule40BA,1,Rupay,2,RUPEE SYMBOL,4,s,1,safety tips for atm,4,SAHRE SHORT TERM CATIAL GAIN,6,salaried employees,1,salary calculator,7,SALARY ETDS Q4,5,salary in new direct tax code,1,salary structure,3,salary tds,8,sale in transit,4,sale of agriculture land,8,SALE OF DEBENTURE,1,sale of residential house,2,SALES MEANING 44AB,5,Sales tax,1,samsung case,3,saral 2,3,saral II,1,SARAL II IN EXCEL,1,Satyam,1,Satyamevjayate,1,SAVE TAX,2,SAVING ACCOUNT,6,saving bank interest,18,saving bank interest rate,2,saving linit u/s 80c,8,saving more than income,2,SAVING PASSBOOK,1,sbi 9.75 % bonds,1,SBI bonds,1,sbi home loan,4,SBI interest rates,10,sbi net banking,4,sbi rates,6,SBIOAHC,1,SBS WIKI,1,SCAM,2,schedule VI companies act,2,SCOPE OF ETDS STATEMENT,1,SCOPE OF SERVICE ENLARGED,1,SCOPE OF SERVICES WIDENED,1,scrutiny fy 11-12,3,scrutiny selection,17,search income tax,5,seat wise/constituencies wise and party and party candidate wise latest position,1,sebi,24,SEC 194 C,5,SEC 194 I,10,sec 194 J,4,secion 80c,4,SECRETARIAL STANDARD,3,secrutiny of itr,1,section 10(10AA),1,SECTION 10(13A),4,section 10(38),3,SECTION 10(5),1,section 139(1),1,section 139(4),1,section 139(5),1,Section 14,1,SECTION 145,3,section 154 return online income tax,4,section 16(iii),1,section 189,1,section 192,8,section 194-J,6,SECTION 194A,4,section 195,11,SECTION 195A,1,section 197,5,SECTION 2(37A),1,section 201(1A),3,section 203(3) section 206(C)(5),5,section 205,1,SECTION 24(b),8,section 269SS 269T,6,section 270A,5,section 271(1)(c),1,section 282B,1,Section 36(1)(vii),1,section 40(a)(ia),13,SECTION 40A(3),12,section 43(5),1,SECTION 44AB 2007-08 LAST DATE,4,section 44AB limit,14,SECTION 44AE,6,SECTION 44AF,2,Section 50,1,Section 50C,2,section 54,30,section 54f,9,SECTION 60,1,section 616(c),1,SECTION 64,1,section 66B service tax,4,section 68,2,Section 73,1,section 80 M,2,section 80c,3,section 80CCF,7,section 80D,18,section 80E,9,secured code master card,5,Securities and Exchange Board of India,1,security features,1,sehaj,1,self assessment tax,5,Seminar on service tax changes,1,Senior citizen,19,Senior Citizens Savings Scheme 2004,19,service charge,3,service ta,1,SERVICE TAX,45,service tax code,1,Service Tax (Removal of Difficulty) Order,1,SERVICE TAX 2010,1,service tax ac class,1,service tax accounting code,5,service tax adjustment,1,service tax audit,10,SERVICE TAX CHANGES FROM 01.07.2012,46,service tax changes in budget,58,Service TAX CLARIFICATION,17,SERVICE TAX COMPLIANCE,1,SERVICE TAX DEPOSIT DUE DATE,9,SERVICE TAX DUE DATE,6,Service Tax excel pdf word,1,SERVICE TAX EXEMPTION LIMIT,9,Service Tax Form excel pdf word,3,SERVICE TAX FORMS,1,service tax internet banking,1,service tax notifications,5,SERVICE TAX ON LAW FIRM ADVOCATES,3,service tax on transportation of passengers by air,2,service tax on advocates,5,SERVICE TAX ON BROKERAGE,2,service tax on ca,2,service tax on coaching,4,service tax on construction services,23,service tax on director services,5,SERVICE TAX ON DISTRIBUTION OF ELECTRICITY,2,SERVICE TAX ON EDUCATIONAL SERVICES,4,service tax on gta,7,service tax on health services,4,service tax on hotel clarification,12,SERVICE TAX ON HOTEL ROOM RENT,10,service tax on invoice basis,5,service tax on lawyers,1,SERVICE TAX ON LEASING,1,SERVICE TAX ON PACKAGE SOFTWARE,1,service tax on railway freight,8,SERVICE TAX ON RENT,6,service tax on road,4,service tax on transmission distribution of electricity,4,service tax on work contract tax,9,service tax on wrong head,1,service tax onr eimbursements,1,SERVICE TAX PAYMENT,6,SERVICE TAX PROCEDURES,3,SERVICE TAX RATE CHART,12,service tax rate effective date,12,service tax rate reduced,5,service tax rates increased,21,SERVICE TAX REGISTRATION,12,SERVICE TAX REGISTRATION LIMIT,4,SERVICE TAX RETURN,34,SERVICE TAX RULES,11,service tax section 65(105)m,1,SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME,17,SERVICES CHARGES OF BANKS,2,SERVICES TAXABLE,5,servicetax,1,set off in same head or other head.,10,sevice tax on associate enterprises,2,sez,6,share,3,share market,3,SHARE SHORT TERM Capital GAIN,10,share transfer,1,share your thoughts,1,SHOME COMMITTEE REPORT,3,Short term capital gain depreciable Assets,1,SHORT TDS,1,SHORT TERM ACCOMMODATION,1,short term capital gain 15 %,10,silver,1,SIM CARD,2,SIMPLE TAX CALCULATOR,2,single premium policy,2,sip,8,SIXTH COMMISSION,2,sixth pay commission,17,skimming,1,slider based EMI calculator,1,SLR,4,small saving schemes,18,small service provider,1,smart buying tips,1,software import,1,son eduction loan father,1,speak asia,3,speak asia fraud,2,speak asia online,2,speed clearing,3,spending habits,1,SPF,8,splitting of wages,2,Spreadsheet,2,SRVICE TAX CLARIFICATION,9,ss patta,1,ST-1 EXCEL,4,ST-2,2,ST-3,12,stamp duty,3,STANDARD DEDUCTION,6,standing committee,1,startup india,2,State Bank of India (SBI) Cards,1,status of return,1,STATUS OF TAX DEDUCTED,1,statutory audit,7,stay on demand notices,4,STCG 10% 15%,12,STGC,1,Stock,1,STOCK EXCHANGE,1,STOCK MARKET FROM 9.00 AM.,1,STOCK MARKETS,1,stp,1,STRUCTURE AND VALIDATION OF PERMANENT ACCOUNT NUMBER,2,stt,7,stt challan,1,sub contractor,3,SUBPRIME CRISES,2,success secrets,1,sugam,5,Suggestion on Budget-23,35,Sukanya Samriddhi Account,11,SUPREME COURT,2,SUPREME COURT RENT,7,sur name in pan,1,surcharge cess on tds,4,Surrender-Cancellation of Service Tax Registration,1,survey income tax,5,SWACHH BHARAT CESS,12,swiss bank,1,Systematic Investment Plan,6,tally 7.2,3,tally 9,5,tally easy,3,tally erp9,6,tally recycle bin,3,tally shortcut,10,tally simple,8,tally tips,5,TAN,3,TAN STRUCTURE,1,Tariff Value,1,Tax saving,4,tax accounting standards,4,TAX AMNESTY SCHEME,4,tax benefit from budget,2,TAX CALCULATION,4,TAX CALCULATION 2008-09,1,TAX CALCULATION FORMULA ADDIN EXCEL,2,TAX CALCULATOR,1,tax calculator 10-11,2,TAX CALCULATOR 2008-09,1,tax calculator 2010-11,2,tax calculator after budget 2011,1,tax calculator financial year 10-11,1,tax calculator fy 11-12,1,tax calculator income tax,1,tax collection,3,Tax credit,5,TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08,2,tax deducted at source return etds,3,Tax deduction,8,tax deduction at source chart,1,TAX EVASION,1,Tax free bonds,7,TAX ON ARRERS,1,tax on due date by cheque,2,tax on perquisite,4,TAX ON PROVIDENT FUND,2,tax payment by internet,1,tax payment from other's account,1,tax payment online,1,tax planning for salary,5,TAX RATES,2,tax rates changes in budget 2011,2,tax rates in new tax code,2,tax return preparer,1,tax saving capital gain,3,tax saving mutual funds,17,tax saving tips,1,TAX SLABS,7,tax through atm,2,tax yogi,3,taxable allowances,6,Taxation,1,Taxation in India,1,TAXES BY INTERNET,1,TAXMANN,4,TAXPRO CHALLAN,2,tcs on gold,11,tcs on jewellery,8,TCS ON MINERALS,2,tcs rate chart,5,TCS RATES,15,tds certificate,2,tds 194I Limit for deduction,7,tds at less rate,6,tds calculations,2,tds calculator,11,tds calculator after 1.10.2009,1,TDS CERTIFICATE,6,tds challan 281,5,tds chart,1,TDS CORRECTION,3,TDS CREDIT MORE TAN ONE YEAR,4,tds cut off limit changed,1,tds deducted in march,8,TDS DEFAULT BY EMPLOYER,2,tds deposited on time,2,tds due date,5,tds man,4,tds matching,5,tds noitce,1,tds not deducted penalty,5,tds not paid,1,TDS ON BANK INTEREST,1,tds on car charges,1,TDS ON COLD STORAGE RENT,4,tds on commission,2,tds on discount on prepaid cards,1,TDS on e-commerce,1,TDS ON EPF,2,tds on fees,1,TDS ON GST,6,tds on immovable property,19,TDS ON INTEREST,5,tds on job work,2,tds on Non resident,10,tds on players,3,tds on professional services,6,tds on rent,13,tds on royalty,6,TDS on salary,36,tds on sale purchase of property,1,tds on service tax,9,tds on service tax on professional services,4,tds on service tax u/s 194-J,7,tds on taxi hire charges,3,tds on technical services,1,tds on transporter,5,tds on transportor,2,tds on travel agent,1,tds on umpires,1,tds on vehicles,1,tds online,1,tds payment online,1,tds payment online mandatory,2,TDS PRESENTATION,1,tds professionals,1,TDS PROVISIONS,1,TDS RATE 10-11 -TDS DEPOSIT TDS RETURN DUE DATE DOWNLOAD PDF,3,tds rate 2011-12,1,tds rate 2012-13,5,tds rate after budget,4,tds rate chart,17,TDS RATE CHART 11-12,5,tds rate chart 2019-20,1,tds rate chart fy 2014-15,1,tds rate chart fy12-13,1,TDS RATE WITHOUT PAN,3,TDS RATES,32,tds rates 07-08 EXCEL,3,tds rates 09-10 FY,6,TDS RATES 10-11,11,tds rates 2012,4,tds rates after budget 2010,2,TDS RATES ASSESSMENT YEAR 2011-12,4,tds rates chart 10-11,2,TDS RATES DIRECT TAX CODE,2,TDS RATES FOR AY 2010-11,2,tds rates fy 2016-17,3,TDS RATES FY 2017-18,3,TDS RATES FY 2018-19,1,TDS REFUND,11,tds return online free,3,tds rules amendment,4,tds salary rate,3,tds section 194C,9,tds software,1,tds statement,2,tds taxi charges,1,tds u/s 194C,6,TDS U/S 195,8,tds verification,2,TDSCPC,28,tdsman,15,tdsman software,13,TEACHER PAY SCALE,1,TERM DEPOSIT,3,TERM INSURANCE,8,term plan,2,The companies act 2013,132,The companies rules,115,THIN CAPITALISATION,1,third party insurance,2,ticket booking tds,2,time deposit,2,times prime membership,1,TIMING CHANGE,1,tin structure,2,tin-nsdl,14,tin-nsdl free etds statement software,3,TIN-NSDL.TIN NSDL FORM 16,4,TOLL FEES,1,tool bar for Chartered Accountants,5,TOP BANK OFFICIAL CBI ARREST,1,TR-6,1,traces,15,TRADEMARK,2,trading in shares,7,transaction not transfer,1,transfer fee,1,transfer includes,2,transfer loan from one bank to other,1,transport allownace,6,transport of goods by rail,5,travel agent tds,1,tribunal,1,trp,1,tuition fees,7,tuition fees children,2,TURNOVER MEANING 44AB,8,two challan in same month,1,uan,12,ubislate,1,UDYAM PORTAL,1,UGC PAY SCALES,1,uid,10,uidai,5,ulip,29,ULIP AFTER BUDGET,5,ulp,2,unclaimed deposits,5,undeliverd refund status,1,undelivered refund status,4,uniform allowance,2,union budget 2010,1,union budget 2011,2,union budget 2012,5,union budget 2012-13,29,unique identity number,5,unique tds certificate number,2,Unique trasaction number,3,unit linked insurance plan,6,UNIVERSAL ACCOUNT NUMBER,3,universal life plans,1,unsecured non convertible debentures,4,up election,3,UP VAT,2,UPI,1,USA,1,use of tally,1,uti pan card,3,UTN,5,V S Vadivel FCA ACS,1,vacant house,1,valuation of motor car,5,valuation of perquisites,16,valuation of perquisities,11,valuation of rent free house accommodation,5,valuation of works contract 01.07.2012,11,VALUE ADDED TAX,5,VAT,8,vat 11 digit detail,2,VAT ACT,3,VAT AND SERVICE TAX ON SOFTWARE,2,VAT DEFULTERS,1,VAT FORMS,2,VAT LATEST RULES,3,VAT MEANING,1,VAT NUMBER PUNJAB,1,vat on petrol,3,vat rate 4 to 5 %,1,vat rate changes punjab,3,VAT RATES,2,VAT RULES,1,VAT SCHEDULE,1,VAT TDS ON WORK CONTRACT,4,VAT UP AT A GLANCE,1,VCES,7,verified by Visa,3,VERIFY EXCISE CODE,1,verify pan,2,VERIFY SERVICE TAX CODE,7,VERIFY YOUR SERVICE TAX DEPOSIT,1,video,14,VIEW 26AS,7,VIEW YOUR TAX CREDIT,6,view your taxes online,5,Visa,4,VISHAL-REHEJA,1,vodafone,2,WAGES,3,ward circle,2,wealth tax,8,WEBCAST OF BUDGET 2011 ON COMPUTER,2,weighted scientific research deduction,2,what do u mean by micr,2,what does 10 digits of pan card indicates,1,what does each letter in pan number indicate,1,WHAT IS CHEAPER,1,what is company code 0020,1,WHAT IS DEARER,1,what is micr code,2,what is neft,5,what is PAN,1,WHAT IS STC,3,what is the meaning of rtgs,3,whatsapp,1,WHEAT AND PADDY,1,white paper,1,who can file sahaj.,10,who can sign income tax return,2,who can use itr-2,4,WIFE'S POLICY PREMIUM,2,wifes name,2,WILL,5,window dressing,1,without consideration,1,work contract service tax,16,working capital,1,Workmens Compensation Act,3,WORKS CONTRACT,3,wrong accounting code in service tax,1,wrong assessment year in challan,4,wrong head on challan,2,wrong name error in e filing registration,7,WRONG NAME IN ETDS RETURN,2,wrong pan on challan,2,wrong pan while deposit,1,wrong section on challan,3,www.satyamevjayate.in,1,xbrl,5,XLSX,2,ynitya income tax calculator,22,YouTube,1,
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SIMPLE TAX INDIA: TAXATION AND ESTATE PLANNING
TAXATION AND ESTATE PLANNING
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SIMPLE TAX INDIA
https://www.simpletaxindia.net/2017/02/taxation-and-estate-planning.html
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https://www.simpletaxindia.net/2017/02/taxation-and-estate-planning.html
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