“ 9th Workshop on Direct Taxes ”
From concepts to expertise……

Session No & Timing

Coverage in Session

Inaugural Session, Special Key-Note Address and Interaction

Chief Guest

CA. T S Vishwanath

Past President, – ICAI

Overview of Key Changes in Income Tax Act 2025

• Significant changes in Structure of Act
• Key Amendments in Provisions of Income Tax Law.
• Basic Concepts, Definitions, Residential Status
• Concept of Income including Deemed Income
• Incomes which do not form part of Total Income
• Implication of cross reference to 1961 Act in different provisions of 2025 Act

CA (Dr.) Girish Ahuja

Advisor, – Government of India

Former Professor
Shri Ram College of Commerce (SRCC)

Famous Author of more than 40 books on Direct Taxes

Taxation of Private Trust – Domestic & International

• Concept of Private Trust – Creation & Types
• Taxation of Private Trust including structural alternatives impacting tax implications and advantages
• Taxation Implication of Distribution or Determination of Beneciary Share
• Tax implications of Setting up of Business Trust Outside India, including
  • Singapore / Mauritius / Other Jurisdictions
  • Computation of Salary Income (Gross to Net Salary)
  • Family Foundation in Dubai International Financial Centre (DIFC) / Abu-Dhabi Global Markets (ADGM)

Session Chairman

CA. Vinod Jain

Chairman
INMACS Trustee Private Ltd

Session Speaker

CA. (Dr.) Avinash Gupta

Partner - APT Global

Family Foundation Vs Singapore Trust
CA. (Dr.) Avinash Gupta

HUF (Hindu Undivided Family)

• Concept & Formation of HUF
• Concept of Karta, Co-Parceners and Member
• HUF Property & Sources of Income
• Do’s & Don’ts of HUF - Karta, Members, Exemption from 56(2)(x)
• Taxation of HUF (Basic Exemption, Rates)
• Taxability in hands of Co-Parceners and Member on receipt of Income & Asset Distribution
• Deductions & Exemptions
• Partition of HUF & Assessment Rules
• Taxation Impact of Partition of HUF in case of Death of Karta

CA. Vinod Jain

Former Central Council Member (CCM)

The Institute of Chartered Accountants of India (ICAI)

Chairman

INMACS Global

HUF Taxation and Management
CA Vinod Jain

Tea / Coffee with Snacks (6:15 PM – 6:45 PM)

Partnership & LLP Taxation

• Introduction & withdrawal of moveable or immoveable assets by partners in LLP/firms (Tax Implications)
• Restructuring of Partnership/LLP
• Realignment of prot-sharing ratio with or without variation in capital investment, right to surplus on distribution
• Tax implications on reconstitution, joining partners, retirement, dissolution, – Section 67(10) & Section 8 (Erstwhile Section 45(4) and Section 9B) mirrored with GAAR including Case Studies
• Conversion of Partnership/LLP to Company and vice versa

Dr. (CA.) Raj Kr. Agarwal

Rakesh Raj & Associates
Chartered Accountants
Faridabad

Renowned Author

Analysis of Income Tax Provisions relating to taxation of Partnership Firm-LLP - SECTION 45(4) AND 9B
Dr. (CA.) Raj Kr. Agarwal

Black Money Act

• Scope & Applicability of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
• Undisclosed Foreign Income & Assets
• Special disclosure required by expatriate employees and returning Indians
• Records to be maintained by resident Indians and Non-resident Indians in respect of assets acquired outside India- even for period beyond limitation as section 280 (Erstwhile Section148)
• Tax Rate & Penalty Provisions
• Judicial Remedies for Explained but Undisclosed Foreign Assets
• First Time Disclosure in Return & Explainability of Assets acquired while being Non-Resident
• Assessment & Valuation Rules
• Compliance Requirements & Reporting (incl. foreign assets)
• Prosecution & Offences
• Recent changes and relaxations in Black Money Law
• Implications of FAQs published by CBDT

CA. Ved Jain

Past President - ICAI

Black Money
CA. Ved Jain

Day 2 – 27th June 2026 (Saturday)

Lunch - (1:00 PM – 2:00 PM)

Coverage in Session

Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) Provisions

• Section 393(1) – Payment to Resident [Table: Sl No. 1 – 8] - TDS in relation to Real estate transactions, purchase of goods, e commerce, what is covered in work and distinction from professional services, practical guidance re TDS on perquisite arising from business or profession, compensations of different kind,
• Section 393(3) – Payment to any Person [Table: Sl No. 1 – 7] - Cash withdrawal from bank, Payment to partners, Online games, Crypto transactions etc.
• Section 393(4), (5) – No Deduction at Source [Table: Sl. No. 1 – 12, 18 & 19] – Exclusions
• Section 394 - TCS
• Section 395(1), (5) - Certificates
• TDS compliance: procedures, deposit & return dates, Interest, etc
• TDS Assessment & Refunds
• Response to Notices, Corrections (Revision) of TDS statements (Returns)
• Old demands & un-utilised challans
• Section 393(1) – Payment to Resident [Table: Sl No. 1 – 8] - TDS in relation to Real estate transactions, purchase of goods, e commerce, what is covered in work and distinction from professional services, practical guidance re TDS on perquisite arising from business or profession, compensations of different kind,
• Section 393(3) – Payment to any Person [Table: Sl No. 1 – 7] - Cash withdrawal from bank, Payment to partners, Online games, Crypto transactions etc.
• Section 393(4), (5) – No Deduction at Source [Table: Sl. No. 1 – 12, 18 & 19] – Exclusions
• Section 394 - TCS
• Section 395(1), (5) - Certificates including Lower TDS
• TDS compliance: procedures, deposit & return dates, Interest, etc
• TDS Assessment & Refunds
• Response to Notices, Corrections (Revision) of TDS statements (Returns)
• Old demands & un-utilised challans
• Time Limitation in Revision of TDS statements (Returns)
• New TDS cum return Forms to Deposit TDS and Change in Methodology
• Default in TDS / TCS Compliances, Penalty & Prosecution, Compounding of Offences, Latest initiatives to decriminalise

Adv. (CA.) Pankaj Saraogi

Renowned Author & Speaker

Advocate
Sharkarpur, Delhi

Non-Resident Tax Deducted at Source (TDS) Provisions

• Section 393(2) – Payment to Non-Resident [ Table: Sl No. 1 – 17]
• Denition of Royalty , Fee for technical servicesimpact of treaty, latest position on cases like software, issues of make available etc
• “May also be taxed” in treaties and impact on different type of income in different treaties
• Impact of Tiger Global on and Government clarification/ commitment grandfathering
• PE determination
• Business connection
• Analysis of Different Treaties with reference to Specific Case Studies / Landmark Judgements
• Section 393(4) – No Deduction at Source [Table: Sl. No. 13 - 17] – Exclusions
• Section 395 (2) – Certificates

Adv. (CA.) Dhinal Shah

Former Central Council Member (CCM)
The Institute of Chartered Accountants of India (ICAI)

Founder
Dhinal Shah Associates
Ahmedabad

Taxation of Not for Profit Organisations (NPO): Charitable Trust

• Registration & approval under ITA 2025,
• Eligibility for Section 80G approval
• Conditions for Exemption including challenges arising of rendering of services,
• Special aspect of taxation of religious trust
• Concept of Regular Income, Specified Income & Residual Income
• Anonymous donations,
• Corpus donations/ Deemed Corpus
• Application of Income including payment made from corpus funds, accumulation and loans,
• Accumulation and deemed accumulation,
• Key changes & compliance requirements
• Concept of Mutuality vis a vis Charitable Exemptions
• Taxation of NPOs not registered with Tax department
• Tax Implications on Withdrawal/ cancellation of registration, merger with other NPO’s - Section 352 (Erstwhile Section 115TD)
• Specified Violations

Session Chairman

Adv. (CA.) Dhinal Shah

Former CCM – ICAI

Session Speaker

CA. Pawan Chhikara

Pawan Chhikara & Co.,
New Delhi

Taxation of Charitable Trust under income tax act, 2025
CA. Pawan Chhikara

Salaried Person Taxation

• Salary Income Components (Basic, Allowances, Perquisites)
• Exemptions / Deductions (HRA, LTA, Standard Deduction, etc.)
• Allowances – Children, Hostel
• Taxable value of Perquisites – Motor Car, Meal, Rent Free Accommodation
• Taxability & Disclosure of ESOP / RSUs / SARs at Grant, Vesting, Allotment & Sale
• Secondment & Effective Employment of Expatriates in India
• Computation of Salary Income (Gross to Net Salary)
• Tax Regimes (Old vs New) & Slab Rates
• Retirement Benefits (PF, Gratuity, Pension, Leave Encashment)
• Foreign Tax Credit including new requirement of CA Certificate
• Disclosure of Assets and linked Liabilities.
• Disclosure of Foreign Assets, Signatory Details, Trusteeships, Beneficial Interests
• Expatriate Taxation - Special Items

CA. Ashish Gupta

Partner
KPMG

Personal tax - Residential Status Taxability DTAA FA Reporting etc.
CA. Ashish Gupta KPMG

Tea / Coffee with Snacks (6:15 PM – 6:45 PM)

Capital Gain & Buy Back Taxation

• Capital Asset (Inclusions & Exclusions)
• Transfer, STCG vs LTCG
• Impact of transfer of capital assets to inventory or vice versa
• Capital gain taxation of collaboration with builder,
• taxation of TDRs transactions
• Specified Assets - Section 76 (Erstwhile Section 50AA)
• Computation & Tax Rates
• Special Provisions, Set-off & Carry Forward
• Buyback Taxation - Shareholder Taxation & Promoter Surcharge
• Change in Section 85 (Erstwhile Section 54EC in 1961 Act) – Implication for Depreciable Asset
• Capital Gain Exemptions in Section 82 – 89 (Erstwhile 54 Series)

CA. Baldev Raj

Founder
Baldev Raj & Co.
Chartered Accountants

Capital Gain & Buy Back Taxation
CA. Baldev Raj

Taxation of AOP & BOI

• Meaning of AOP (Association of Persons)
• Meaning of BOI (Body of Individuals)
• Taxation of AOP/BOI – Slab Rates & Applicability
• Structuring of project specic joint ventures or lead Firm Syndicate tendering- Tax implications
• Share of Members vs Entity-Level Taxation

CA. D C Garg

Former Chairman
Faridabad Branch of NIRC of ICAI

Capital Gain & Buy Back Taxation
CA. Baldev Raj

Assessment, Reassessment, Rectification & Revision of Orders

• Way to respond Notices / Summons under Section 246 (Erstwhile 131 in 1961 Act)
• Responding to notices under section 252 (Erstwhile 133 in 1961 Act) including notices from investigation wing based on incriminating information available within department or arising out of third party search.
• Notices / Assessment by JAO vs FAO, DIN
• Assessment – Types (Scrutiny, Best Judgment, Summary) & Procedure
• Time limits for completion of Assessment
• Reassessment – Conditions, Income Escaping Assessment
• Notice, Approval & Time limits for Reassessment
• Rectification of Mistakes, Revision of Orders

CA. Ranjan Chopra

Khanna & Annadhanam

Adv. Jaspal Singh Sethi

P S Law Group

Framework of inquiry notices, assessments and re-assessments, rectification and revision of orders

Critical Issues in Assessments

• Cash credit, unexplained income/money, investment etc. unaccounted in books of accounts, unexplained expenditure, amount borrowed or repaid --Section 102, 103, 104, 105, 106 – Provisions, extended meanings, documents (Erstwhile Section 68, 69, 69A, 69B, 69C, 69D)
• Section 195 special tax rate (Erstwhile Section 115BBE) on such income disclosed in return or identified by assessing officer
• Recent developments & landmark judgments

Adv. Gaurav Jain

Lextone Group Law Offices

Understanding the unexplained income provisions
Adv. Gaurav Jain

Appeals, DRC & DRP

• Preparation and presentation of appeal to CIT(A) in a faceless regime
• Preparation and presentation of appeal to ITAT
• Concept and Applicability of Dispute Resolution Committee (DRC) for small taxpayers
• Dispute Resolution Panel (DRP) vs CIT(A) Route in respect of international taxation and Transfer pricing complex matters
• Handling appellate proceedings
• Additional Evidence & Remand Report
• Issues, case laws and practical aspects

Adv. Vishal Kalra

Delhi High Court

APPEALS, DRP & DRC
Adv. Vishal Kalra

Tea / Coffee with Snacks ( 6:15 PM – 6:45 PM )

Practical Aspects of Search & Survey

• Preparing for survey and search
• Evidentiary value of loose papers, rough calculations, excel sheets, WhatsApp messages, , account books, agreements, deeds, MOUs, cash receipts with or without signatures, diaries, records maintained by or for third parties, draft Financial statements, other soft or hard records
• Applicability of Bharatiya Sakshya Adhiniyam 2023 including section 63(4) in respect of electronic record (Erstwhile Indian evidence Act,1872 including section 65B)
• Corporate Governance methodology and SOPs to manage the risk of invasive action
• Constitutional safeguard regarding provision of evidence against oneself
• Do's and Don’ts for search or Survey Team and the Role Police team accompanying
• Recording of statement – Do's and Don'ts
• Surrender of income whether advantageous
• Rights and duties of officers and persons searched
• Responding to notices under section 246/252 (Erstwhile 131/133 in 1961 Act) including notices from investigation wing arising out of search including third-party search.
• Consequential search; Survey of related parties
• CA being searched or questioned how to respond
• Explaining source of cash, jewellery, property, financial transactions
• Procedure for release of seized assets

CA. Sanjay Kr. Aggarwal

CCM ICAI

Search, Seizure & Survey
CA. Sanjay Kr. Aggarwal

Survey and Search including Block Assessment

• Survey Search & seizure provisions, section 247 to Section 251 and 253 (erstwhile Section 132, 132A and 133A in 1961 Act)
• Concept & scope of block Assessment section 292 to Section 301 (erstwhile Section 158B to 158BH in 1961 Act),
• Computation of Undisclosed Income,
• Assessment procedure & Timelines,
• Special Audit in terms of Section 268(5) (Erstwhile Section 142(2A) in 1961 Act)
• Special provision relating to interest and penalty in block assessment
• Recent amendments under ITA 2025

Adv. (CA.) Rano Jain

Former Member ITAT

Survey & search Including block Assessment
Adv. (CA.) Rano Jain

Technology, AI and Data Analytics in Tax Practice

• Various AI Tools being used by professionals
• Specific AI tools including for Preparation of tax returns, Response to tax department, response to client queries, research on specific topics or matters under examination., identification of arguments and case laws on both side of the issues- need for deep professional review of AI solution under process.
• Showcasing practical demo by select AI tool providers
• Practical case studies and presentation on usage of AI by select Companies and Professionals
• Latest Trends
• Practical Application

CA. Sulabh Gupta

Partner, RiskEvite

CA. Angad P. Singh

Partner,
BICAPS APS & Associates

AICAS - AI
CA. Sulabh Gupta

AICAS - BICAPS
CA. Angad P. Singh

Taxmann.AI – Meet Your New Legal Ally

• A single platform that combines Taxmann's authoritative content with intelligent tools to handle everything—from research and drafting to document analysis and workow integration.
• Key Features - Ask Bot, Draft Bot, Library, Document Insight, Word Add-in, Redaction Tool
• Practical Application

CA. Naveen Wadhwa

Vice President - Taxmann

Implementing AI at the Ground Level
CA Naveen Wadhwa

Writ Petition – Is it an Alternative Remedy?

• Cases where Writ Petition can be filed to High Court
• Writ vs Appeal – How to take the decision

Sr. Adv. (CA.) Ajay Vohra

Senior Advocate
Delhi High Court
Advisor, Vaish Associates

Writ Petition Is It an Alternative Remedy?
Sr. Adv. (CA.) Ajay Vohra

Penalty and Prosecution Provisions

• Imposition of penalty for underreporting and misreporting income section 439 (erstwhile Section 270A in 1961 Act)
• Immunity provisions section 440(erstwhile Section 270AA in 1961 Act)
• Penalties in respect of non-response to notice, cash transactions etc. Section 185 to 188, Section 450 to 453, 465, Section 470-471 (Erstwhile Section 269SS to 269SU, 269T, 271D to 271DB,271E, 272A in 1961 Act)
• Rationalization of prosecution proceedings (Decriminalisation initiative)

CA Piyush S. Chhajed

Chairman - Direct Taxes Committee
& Central Council Member – ICAI

Partner
Chhajed & Doshi
Chartered Accountants
Mumbai

Penalty and Prosecution Provisions
CA Piyush S. Chhajed

Tea / Coffee with Snacks ( 6:15 PM – 6:45 PM )

Minimum Alternative Tax (MAT), Alternative Minimum Tax (AMT)

• Non-MAT regime – transitional issues
• Availability and Carry Forward of MAT / AMT Credit
• How to Utilise existing MAT / AMT Credit
• Effect on assessee in New Regime vs Old Regime
• Impact of withdrawal of MAT regime on Units Exempt as per Start Up India / under Concessional Tax Regime Section 140, 142, (Erstwhile section 80IAC, 80IBA).

CA. Rajat Jain

Partner
SS Kothari Mehta & Co LLP
Chartered Accountants

Minimum Alternative Tax (MAT), Alternative Minimum Tax (AMT)
CA. Rajat Jain

Income Accrue or Deemed to Accrue or Arise in India

• Concept of Accrual or arise of income and Receipt of Income
• Received vs Accrued Income
• Income deemed to accrue or arise in India i.e. Sec 9 (Erstwhile Section 9 of 1961 Act)
• Concept of Business Connection and Economic Presence in India
• Exemption to purchase of goods for export, news agency, cinema shooting, display of diamonds, independent agent Income from Assets/Property situated in India
• Salary for Services rendered in India
• Interest, Royalty & FTS, concept of “make available” and “software” being protected by judicial pronouncements
• Exceptions, Exclusions and DTAA Reliefs

CA. Gaurav Singhal

Partner
Heads Up Tax
New Delhi

Accrual, receipt and deemed accrual of income in india
CA. Gaurav Singhal

Corporate Restructuring

• Special Tax Exempted Restructuring
• Merger / Demerger including international mergers
• Share swap transactions tax implications
• Taxability on Slump Sale of Business vis a vis piecemeal sale – suitability of alternative in different situations
• Conversion of LLP into Company or vice versa
• Conversion of partnership into Company or vice versa
• Conversion of Proprietorship into Company

CA. Manish Kapur

Partner
M&A Tax KPMG India

CA. Abhishek Bahri

Director
KPMG

Corporate Restructuring
CA. Manish Kapur

International Taxation I – Transfer Pricing

• International & Specified Domestic Transactions
• Arm's Length Price (ALP) — principle and rationale
• Associated Enterprise (AE)
• International Transaction — (broadened scope in ITA 2025)
• Deemed International Transactions — indirect arrangements
• Specified Domestic Transactions
• Transfer Pricing Documentation & Methods – Form 48 (Erstwhile Form 3CEB)
• Assessment & Adjustments in Transfer Pricing Cases

CA. Vijay Iyer

Partner
EY India

Transfer Pricing -Income Tax Act, 2025
CA. Vijay Iyer

International Taxation II – Transfer Pricing (Practical Case Studies)

• Practical case studies on Transfer Pricing
• Intangibles
• Advertising, Marketing & Promotions (AMP) Issue
• Financial commitment in the nature of debt or corporate Guarantee or LC or letter of comfort for the benefit of JV or WOS or step down subsidiaries or holding Company/associate Companies being associate Enterprise
• Intra Group Services
• Advance Pricing Agreement (APA) & Safe Harbour Rules
• Discussion on -Transfer pricing provisions and litigation around the same - is it really worth for Indian economy by adding material value or realisation of revenue or can we have some alternative rule based simpler system designed in India to ensure least tax litigation for international investors in India attracting larger investment, more manufacturing and employment in India.

Adv. Vishal Kalra

Delhi High Court

International Taxation II –Transfer Pricing
Adv. Vishal Kalra

Tea / Coffee with Snacks ( 6:15 PM – 6:45 PM )

International Taxation – III: DTAA

• Treaty Framework & Key Articles
  • Tax Residence & Tiebreaker Rules
  • Interpretation issues in DTAA including “may be taxed in the other state”
  • Permanent Establishment (PE)
  • Concept of Virtual PE in Digital Economy
  • Certain special advantageous or negative features of specific DTAA to be kept in view
  • How different tax or other domestic legislations are indirectly impacting the impact of DTAA
  • Whether MFN concept can benet India being impacted by favourable treaties between European countries and also US especially for entities beneficially owned by resident individuals from these countries.
• DTAA vs. Domestic Law: Which Prevails?
  • Principle — DTAA overrides domestic law to the extent beneficial
  • Countries with no DTAA: domestic law applies in full
  • Most-Favoured-Nation (MFN) clause — interpretation & CBDT position
  • Treaty over-ride by domestic statute — GAAR & specific provisions
  • Limitation of Benets (LOB) clauses in treaties

CA. Nitin Vaid

Partner
PwC India

International Taxation Session
CA. Nitin Vaid

Taxation of InvITs and REITs

• Pass-through Structures
• Dividend vs Interest vs Capital Gain Component
• TDS obligations, and
• NRI investor considerations
• Special advantages to investors from Singapore arising from DTAA and domestic tax laws
• International Corporate Structures

CA. Vinod Jain

Chairman
INMACS Global

Taxation of REITs and InvITs
CA. Vinod Jain

International Taxation – IV: Anti-Avoidance Provisions

• General Anti-Avoidance Rule — GAAR
  • Meaning of 'impermissible avoidance arrangement'
  • Lack of commercial substance
  • Consequences of GAAR
  • Approving Panel — composition, reference procedure, timelines
  • GAAR vs. SAAR — when GAAR applies over specific anti-avoidance rules
  • GAAR override of DTAA benefits
  • Practical case studies — dividend routing, loan back structures, share buybacks
• Does India really need GAAR
• Place of Effective Management (POEM)
  • Foreign company taxable as Indian resident if POEM is in India
  • CBDT POEM Guidelines — 2017 Circular (applicable under ITA 2025)
  • 'Active business outside India' test — key exemption
  • Board of directors' meeting location — primary indicator
  • Key management and commercial decisions — location analysis
  • POEM vs. DTAA tiebreaker — complementary applicability
  • Practical implications — holding companies, regional HQs, treasury entities
  • Tax consequences if POEM found in India — global income taxable
• Specific Anti-Avoidance Rules (SAARs)
  • Avoidance through dividend stripping
  • Avoidance through transactions not at arm's length
  • Special measures for transactions with notified jurisdictions

CA. Ganesh Rajgopalan

Partner
A P Rajgopalan & Company
Mumbai

Anti-Avoidance Provisions
CA Ganesh Rajgopalan

International Taxation – V: MLI

• Multi-lateral Instruments (MLI) – current scenario & way forward in the light of new geopolitical disorder and falling WTO and GATs
• Concept of Most Favoured Nation and impact of MLI
• Status of agreements signed by India and list of countries currently under MLI framework with or without exceptions
• How to read & interpret MLI
• Case Studies

CA. Amit Rana

Partner
PwC India

International Taxation – VI: BEPS 2.0

• Importance of OECD and impact of its commentary on interpretation of DTAA and local legislation
• Base Erosion Profit Shifting (BEPS) 2.0, Globe Rules & Pillar 2 Approach
• Case Studies

CA. Jitendra Jain

Partner
PwC India

BEPS 2.0
CA. Jitendra Jain

Tiger Global Judgement

• Characterisation of income: Capital Gains vs Business Income
• Taxability of gains on sale of shares by foreign investor
• Determination of investment intent (trading vs investment test)
• Applicability of Capital Gains provisions
• Treatment of unlisted share transactions in India
• Taxation principles for non-resident investment structures

CA. Rishabh Agarwal

Partner
Global Transfer Pricing Network (GTPN), Dubai
UAE

Tiger Global Judgement
CA. Rishabh Agarwal

Insolvency & Bankruptcy Code – Tax Impact

• Carry forward and Availability of Losses for Set off
• Taxability on Writeback of Liability or transfer to capital reserve Section 26 and 38 (Erstwhile Section 28 and 41)
• Allowability on write-off / impairment of assets
• Tax demand and its status of recoverability.
• Income tax proceedings during IBC: Reassessment, appeals, recovery etc
• Personal responsibility and liability of Principal Officer/ Directors in admitted IBC cases
• Judicial Pronouncements
• Critical Issues & Case Studies
• Cross Border Insolvency & Group Insolvency
• Emerging Trends & Critical Issues

Adv. Ravi Sharma

Consultant
PwC

CA. Mohit Gupta

Partner
PNAM & Co LLP

IBC vs. Income Tax Act.
CA. Mohit Gupta

Tea / Coffee with Snacks ( 6:15 PM – 6:45 PM )

Presumptive Taxation

• Applicability of Section 58 (Erstwhile Section 44AD, 44ADA, 44AE)
• Audit Applicability and Consequences of Lower Income Declaration
• Maintenance of Books of Account and Compliance Requirements
• Accumulated Reserves vs Declared Presumptive Income
• Additional Disclosures for Assessee opting for Presumptive Taxation
• Important Judicial Pronouncement
• Critical Issues & Case Studies

Dr. (Adv.) Ravi Gupta

Renowned Author &
Former Professor SRCC

Prevention of Money Laundering Act & Benami Transactions Prohibition Act

• PMLA 2002:
  • Basic Framework and Key Concepts
  • Proceeds of Crime, Attachment and Enforcement
  • Recent Developments and Important Case Laws
  • Role and Compliance Responsibilities of Professionals
• Benami Transactions (Prohibition) Act, 1988:
  • Meaning of Benami Transaction and Exceptions
  • Accommodation Entries, Shell Entities and Layered Transactions
  • Benami Issues in Real Estate, Loans and Shareholding
  • Practical Challenges, Case Studies and Judicial Trends
  • Interplay of PBPT with Income-tax Act and PMLA

Adv. (CA.) Ajay Wadhwa

President - Delhi ITAT
Bar Association

PMLA & BENAMI
Adv. (CA.) Ajay Wadhwa

Valedictory Session – Key Note Address