{"product_id":"gold-taxation","title":"Gold \u0026 Taxation","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eGold \u0026amp; Taxation\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is the first and only dedicated treatise in India on the taxation of gold and silver across all forms of ownership, investment, and trade. Now in its Fifth Edition, the book has been comprehensively revised to incorporate the Income-tax Act 2025 (ITA 2025), the Union Budget 2026, and the latest GST framework applicable to the gold and silver sector.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe book's scope is comprehensive. It covers gold in all its forms—jewellery, ornaments, coins, biscuits, bars, utensils, Gold ETFs, Sovereign Gold Bonds, Gold Mutual Funds, Electronic Gold Receipts, gold futures and options, and gold held in bank lockers. Silver is treated as a co-equal subject, with its own dedicated chapter covering jewellery, coins, bars, silverware, and Silver ETFs. GST is addressed at the retail and trader levels, and through the full apparatus of HSN codes, rates, input tax credit, and compliance forms.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe writing style is a deliberate departure from the impenetrable prose typical of legal reference books. The author deploys anecdote, wit, rhetorical questions, and worked examples alongside hard statutory text, making the book genuinely engaging. The preface itself opens with a conversation between Chitragupta and a wealthy soul who failed to pay income tax on his gold—immediately signalling the register in which the book operates.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe book serves a wide but defined audience, each segment finding something directly actionable:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eIndividual Taxpayers and Families\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e who own gold and want to understand what they can legally hold, how to document it, what happens during an income-tax raid, and how to plan capital gains efficiently\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eWomen and Families Navigating Stridhan Claims\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e—the book provides a definitive and deeply cited treatment of stridhan under Hindu law and income-tax law, supported by High Court and Tribunal rulings, making it essential reading for anyone whose jewellery might face scrutiny\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eJewellers, Bullion Traders, Karigar Operators, and Goldsmith Businesses\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e who need authoritative guidance on books of account, FIFO compliance, GST registration, Input Tax Credit mechanics, reverse charge, job worker provisions, making charges, and the consequences of LIFO adoption\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eChartered Accountants, Tax Advocates, and Consultants \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003erepresenting clients in search and seizure matters, unexplained investment additions, valuation disputes, undisclosed gold cases, and trader compliance audits\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eInvestors in Gold ETFs, Sovereign Gold Bonds, Gold Mutual Funds, Silver ETFs, Gold Futures and Options, and Electronic Gold Receipts\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e—all of whom need precise and current tax treatment for each instrument\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eNRIs\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e who wish to invest in gold in India and need to navigate the TDS\/TCS regime, DTAA benefits, repatriation rules, and NRE vs NRO account choices\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eStudents and Professionals\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e seeking clarity on how the new Income-tax Act 2025 treats gold provisions relative to the Income-tax Act 1961\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 5\u003csup\u003eth\u003c\/sup\u003e Edition, authored by Meenakshi Subramaniam, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eFirst Book of its Kind\u003c\/strong\u003e] The only dedicated treatise in India on gold taxation—consolidating income-tax law, GST, valuation, case law, and investment taxation into a single volume\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eUpdated for ITA 2025\u003c\/strong\u003e] Every provision cited under the new Act with ITA 1961 cross-references in brackets—e.g., Section 247 of ITA 2025 [\u003cem\u003eCorresponding to Section 132 of ITA 1961\u003c\/em\u003e]\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eBudget 2026 Incorporated\u003c\/strong\u003e] Reflects all Union Budget 2026 amendments, including status quo on CBDT Instruction No. 1916 gold holding thresholds\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eCapital Gains Overhaul\u003c\/strong\u003e] Removal of indexation, 12.5% LTCG rate, and slab-rate STCG—fully analysed with worked illustrations and planning strategies\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eExtensive Case Law\u003c\/strong\u003e] Rulings from the Supreme Court, seventeen High Courts, and ITAT—spanning decades, with outcomes clearly stated for direct practitioner use\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eFAQ Architecture\u003c\/strong\u003e] Every chapter ends with a structured, theme-categorised FAQ section addressing the questions practitioners and taxpayers actually ask\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eWorked Numerical Scenarios\u003c\/strong\u003e] Multiple labelled scenarios per chapter—tracing transactions from facts through computation to final tax payable\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eComparative Tables\u003c\/strong\u003e] Side-by-side comparisons across instruments, schemes, and tax treatments—including GDS 1999 vs GMS 2015, Gold ETFs vs Sovereign Gold Bonds, and CBDT seizure limit calculations by family composition\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eDual Tax Coverage\u003c\/strong\u003e] Income tax and GST both addressed—including HSN codes, making charges, ITC, karigar services, job worker provisions, composition scheme, and anti-profiteering\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eSilver as Primary Subject\u003c\/strong\u003e] Dedicated coverage of silver jewellery, coins, bars, silverware, and Silver ETFs across income tax and GST\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eITA 2025 Digital Search\u003c\/strong\u003e] Among the first publications to analyse the new statutory authority to override encryption, access cloud data, and intercept WhatsApp communications in gold-related searches\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003ePMLA Intersection\u003c\/strong\u003e] Covers the 2020 notification bringing jewellers under PMLA, KYC thresholds for cash gold transactions, and rulings where PMLA proceedings overrode income-tax search actions\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe coverage of the book is as follows:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eHow Much Gold Can You Hold\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eDismantles the misconception that CBDT Instruction No. 1916 caps ownership—it governs seizure only. Covers family-wise limits (\u003cem\u003e500\/250\/100 gm\u003c\/em\u003e), the seizure-vs-assessment legal split across High Courts, and the ₹1.2 crore protection available to a four-member family within prescribed thresholds\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eSearch, Seizure \u0026amp; Income-Tax\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eFull analysis of Section 247, ITA 2025—powers of entry, seizure, and electronic access—with case law on stock-in-trade seizures, survey-to-search conversions, PMLA override, and appreciation in value additions\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eDigital Search\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eNew ITA 2025 provisions authorising override of encryption, cloud access, and WhatsApp interception; Section 249 non-disclosure of reasons; two digital evidence case studies\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eGold Monetisation Scheme\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eStep-by-step deposit process, twin tax exemptions (\u003cem\u003einterest \u0026amp; capital gains\u003c\/em\u003e), revamped 2021 structure, and a seven-parameter comparison table against the 1999 Gold Deposit Scheme\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eSovereign Gold Bonds\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eTax profile post-Budget 2024—maturity exemption, secondary market LTCG liability, interest taxability, no TDS, and after-tax comparison with Gold ETFs\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eUndisclosed \u0026amp; Unexplained Gold\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eAll six unexplained income heads (\u003cem\u003eSections 102–106, 195 of ITA 2025\u003c\/em\u003e), revised tax rates, penalty changes, demonetisation case law, and the ₹2 lakh cash transaction limit under Section 186\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eGold ETFs\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eRevised tax rules from 1\u003csup\u003est\u003c\/sup\u003e April 2025—STCG at slab rate (\u003cem\u003eunder 12 months\u003c\/em\u003e), LTCG at 12.5% (\u003cem\u003eover 12 months\u003c\/em\u003e); tax-saving illustration for 13-month vs. 11-month holding\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eGold Coins\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eOutside CBDT Instruction No. 1916—can be seized regardless of weight; gift taxation, capital gains treatment, and classification case law\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eCapital Gains Tax\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003ePost-Finance Act 2024 framework—12.5% LTCG (\u003cem\u003eover 24 months\u003c\/em\u003e), slab-rate STCG, indexation removal impact, deductible expenses, Sections 85\/86 exemptions, EGR conversion neutrality, and five worked scenarios including full Section 54F elimination of tax\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eValuation of Gold\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eSection 91, ITA 2025—Registered Valuer vs. Valuation Officer; midnight\/duress valuation challenges; stone exclusion from weight; twelve practical tips\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eTraders \u0026amp; Gold\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eFIFO as the only permissible inventory method; consequences of LIFO adoption; books of account standards; TDS inapplicability on melting loss; case law on goldsmith vs. merchant distinction\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eInheriting Gold\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eCourts' consistent acceptance of inherited jewellery as explained; documentation guidance—wills, wealth-tax returns, affidavits, remaking bills\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eGold \u0026amp; Silver Utensils\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eCapital asset vs. personal effect distinction; case law on daily-use exemption; tips on quantity, weight, and variety\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cspan\u003eStridhan\u003c\/span\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eDefinitive treatment—Supreme Court foundation, five landmark income-tax cases, pin money protection, documentation, and constitutional bar on withholding stridhan as tax-recovery leverage\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eGold \u0026amp; GST\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eConsumer-level GST—3% on jewellery, 5% on making charges, exchange\/repair\/karigar\/gift treatment, reverse charge on customer gold sales\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eGST \u0026amp; Gold Traders\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eTrader compliance—supply definition, ITC, reverse charge, job worker provisions, hallmarking, instalment schemes, anti-profiteering, transitional provisions\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eSilver\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eFull silver coverage—jewellery (\u003cem\u003eGST 3%\/12%\u003c\/em\u003e), coins, bars, silverware, Silver ETFs; 2-month holding difference halves tax from 30% to 12.5%\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eGold Mutual Funds\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eReclassified as debt funds from 1\u003csup\u003est\u003c\/sup\u003e April 2025; three-layer transitional tax treatment; SIP FIFO taxation illustrated; 2-day delay saves ₹26,250 on a ₹1.5 lakh gain\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eJewellery in Bank Lockers\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eSearch warrant mechanics, separate warrant per locker, owner's presence not required; Delhi HC 2024 upholding surprise raid on private vaults\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eGold Futures \u0026amp; Options\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eBusiness income classification, ITR-3, Section 44AB audit trigger, loss set-off, allowable expenses\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eGold Biscuits\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eCapital asset treatment, outside CBDT instruction protection, LTCG\/STCG computation, seizure case law\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eNRIs \u0026amp; Gold\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eInvestment avenues, SGB restrictions, repatriation rules, DTAA documentation, TDS at 30%\/20% vs. actual liability, CGAS deferral\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eTDS \u0026amp; TCS on Gold\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cspan\u003eTDS on purchases (\u003cem\u003e0.1% above ₹50L\u003c\/em\u003e), cash purchases (\u003cem\u003e1% above ₹2L\u003c\/em\u003e), TCS on jewellery\/bullion sales, making charges, dealer gold coin commissions (194R), appraisal fees, and melting wastage exclusion from TDS\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eAppendices\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\n\u003cem\u003e\u003cspan\u003eAppendix 1\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e — Historical gold and silver rate tables for cost of acquisition computations\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003e\u003cspan\u003eAppendix 2\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e — CBDT Cost Inflation Index from FY 2001-02 for legacy transaction planning\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003e\u003cspan\u003eAppendices 3–7\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e — Full GST tariff (Chapter 71)—HSN codes, CGST\/SGST\/IGST rates for gold, silver, platinum, diamonds, and precious stones; GST forms for gold traders and karigar operators\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003e\u003cspan\u003eAppendix 8\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e — Consolidated table of income-tax forms relevant to gold\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003e\u003cspan\u003eAppendix 9 \u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e— Comparison matrix of gold investment vehicles—holding periods, tax rates, indexation, TDS\/TCS, CBDT instruction applicability\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003e\u003cspan\u003eAppendix 10\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e — Relevant income-tax and GST forms in a single reference\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe structure of the book is as follows:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eAnecdote-Led Chapters\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e — Every chapter opens with a story or scenario to frame the issue accessibly—without compromising technical precision\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003ePrimary Text Reproduced\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e — CBDT Instruction No. 1916, Section 247 of ITA 2025, key Board circulars, and Finance Ministry clarifications reproduced in full—eliminating the need to consult separate volumes\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eDual-Citation Format\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e — Every provision cited under ITA 2025 with the corresponding ITA 1961 section in brackets—a navigation aid for practitioners transitioning between the two Acts\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eCase Law with Outcomes\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e — Each case summarises facts, taxpayer's argument, Revenue's argument, and outcome—enabling direct practitioner use without reading full tribunal orders\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eTips Sections\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e — Dedicated, numbered, plain-language tips distilled from case law and statute—Chapter 10 (\u003cem\u003eValuation\u003c\/em\u003e) carries twelve tips; Chapter 13 (\u003cem\u003eUtensils\u003c\/em\u003e) carries four\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eScenarios with Solutions\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e — Worked examples across capital gains, SIP timing, NRI planning, GMS returns, and ETF holding decisions—with transparent arithmetic under clear Scenario\/Solution headings\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Only Padhai","offers":[{"title":"Default Title","offer_id":45482252730391,"sku":null,"price":486.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0803\/5054\/3895\/files\/Gold_Taxation.png?v=1788436370","url":"https:\/\/onlypadhai.in\/products\/gold-taxation","provider":"Only Padhai","version":"1.0","type":"link"}