SIMPLIFIED STUDY OFFICIAL

  *Deemed Incomes Under The Income Tax Act*  This article discussed deemed income under sections 68, 69, 69A, 69B, 69C and 69D. This includes Tax Treatment of Cash Credit, Unexplained investments, Unexplained money, Amount of investments not fully disclosed in books of account, Unexplained expenditure and Amount borrowed or repaid on hundi in cash. (i) *Cash Credits [Section 68]*  Where any sum is found credited in the books of an assessee maintained for any previous year and the assessee offers no explanation about the nature and source thereof or the explanation offered by him is not, in the opinion of Assessing Officer, satisfactory, the sum so credited may be charged to income-tax as the income of the assessee of that previous year. Such cash credits may be assessed either as business profits or an income from other sources. In the case of the business community, it is usually considered as business profit. It will be taxed in the year in which such cash credits are d...

 ● Global Investing  Easy Notes Global investing is an integral part of an investment strategies to build an optimum portfolio for achieving the best possible balance between risk and return .The strategy of selecting globally based investment instruments as part of an investment portfolio. So guys this is the meaning of global investment or investing now we will discuss the way to invest internationally for B.Com 4th sem this chapter that means this chapter is important for long answer type question that is for 15 marks or sometime this chapter contains 20 marks in exam. So let's discuss the ways to invest internationally that is important question and long answer type question for 15 marks. ●WAYS TO INVEST INTERNATIONALLY  So there are total six ways so that you can invest internationally by the way of mutual funds ,American depository receipts ,Global depositary receipts, Exchange traded fund that is also known as ETFs, stock trading on foreign market and the last days...

 Hello guys welcome back over websites simplified study official today we will discuss the summary and important question of The art of essayist. With summary we will discuss short answer type question and long answer type question that is important for your exam short answer type question carries 5 marks and long answer type question carries 10 or 15 marks so first of all we will discuss the summary of this essay. so let's get started. SUMMARY OF THE ART OF ESSAYIST  In this essay "The art of essayist" AC Benson makes minute and delightful observation about the style and techniques of familiar assist of 18th and 19th century.Through his commentary on the basics of essay writing Benson does not have the intended to instruct for the periodical essay in mind though in a major part of his essay,the didactic elements are visible. He rightly says "an essay is a thing which someone does himself and the point of essay is not the subject...... what are the charm of personali...

 Hello everyone, Welcome back to over website simplified study official so guys in this post we are going to discuss this summary and easy summary of El Dorado  with important short and long answer Type portion that is very important for your exams so let's get started first of all we will discuss the summary of this essay that is written by RL Stevenson.               SUMMARY So guys basically eldrado is a Spanish word that means land of gold the name generally applied in the 16th century to the land between orinoco and Amazon, is the imaginary land of fabulous gold the symbol of the unattainable. Here the essays expounds his philosophy of  unending Endeavour for the attainable of ever expanding joys. The state where man can know longer look forward to any new achievement cannot be the state of real happiness. The essay with the Spanish title tell us about the imaginary land of gold. Actually it stand for something unattainable. But the...

  A bachelors complaint of the behaviour of married people ●So hello guys welcome back to over website today in this post we will discuss the summary and important long and short answer type questions so let's start first we discuss the summary of this essay that is written by Charles lamb.           Summary  In this essay Charles lamb hit out at marry people the married women who came to enjoy superior pleasure by which you of their married life are under his direct attack he gives a witty commentary on the behaviour of married women he tries to peep deep into the behaviour of merit women with his personal experience and observation. Lamp feel sad bachelors receivable treatment from married ladies he knows about the quarrel between husbands and wife but he feel spend when married people, especially women make sure of their married happiness.In the face of the bachelors who they consider less intelligent and emotional fools.He feels that this is a dire...

    Bores(Summary) ● The essay "Bores" is full of humour the essays tell us about the qualities of bore in very delightful manner he openly nouns that only a bore can write about bores in his view everyone is bore because he has a fixed to distribute it is affect that these fix ideas of some people become the cause of Bottom to others the essays and practically says that a Boring person always have form roots in his equation of this type never run short of a subject as he always remain busy in speaking about himself his doing . His conversation resolves around 'I,me, myself'. Bores are always happy because they have lots of material to share. They find out a patient listener. There is hardly any bold person to tell a bores to observe silence the bore feeling encourage make other cowards. The Bores who make other listen they are nonsense are the most hateful creator. Another kind of boring people are those who don't stop narrating funny stories when they are catego...