Income Tax
Income Tax is framed to operate as a standard text for students pursuing their B.Com. It has been thoroughly updated to incorporate the latest amended rules and circulars. The book has been written in a simple language, explaining the provisions of law in a lucid manner.
Table of Content
- Scheme of Income Tax
- Residential Status and Scope of Total Income
- Incomes Exempt from Tax
- Salaries
- Income from House Property
- Profits and Gains of Business or Profession
- Capital Gains
- Income from Other Sources
- Income of Other Persons Included in Assessee’s Total Income
- Aggregation of Income, Set Off and Carry Forward of Losses
- Deductions from Gross Total Income
- Agricultural Income and Tax Liability
- Assessment of Individual
- Assessment of Hindu Undivided Family
- Assessment of Partnership Firms
- Assessment of Association of Persons
- Assessment of Companies
- Assessment of Cooperative Societies
- Assessment of Charitable trusts
- Income-Tax Authorities
- Procedure for Assessment
- Penalties, Offences and Prosecutions
- Appeals and Revision
- Deduction of Tax at Source
- Advance Payment of Tax
- Interest Payable
- Collection and Recovery of Tax
- Refunds
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Salient Features
- Text supported by illustrations for better understanding
- Sufficient number of unsolved problems for practice
- Questions from different university examinations
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