Contents
Direct Tax Law
- Preliminary
- Basis of Charge
- Incomes which do not form part of Total Income
- Taxation of Trusts
- Computation of Total Income
- Salaries
- Income from House Properly
- 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 and Set Off or Carry Forward of Loss
- Deductions to be made in Computing Total Income
- Rebates and Relief
- Heads of Income At a glance
- Income computation and disclosure standards
- Basic provisions applicable to companies
- Minhnlul1 alternate tax
- Tax on distributed profits by certain entities
- Special provisions relating to income of shipping Company
- Income Tax Authorities
- Procedure for Assessment
- Liability in special cases
- Special provision applicable to firms
- Special provisions relating to certain persons other than a company
- Deduction and Collection of Tax
- Advance Tax, Recovery and Refunds
- Settlement of Cases
- Appeals and Revisions
- Requirement as to mode of acceptance payment or Repayment in certain cases to Counteract evasion of tax
- Penalties Imposable
- Offences and Prosecution
- Miscellaneous
- Tax Management & GAAR
International Taxation
- Taxation of Non Residents
- Transfer Pricing & other anti avoidance measures
- Advance Rulings
- Double Taxation Relief
- Equalisation Levy
- Overview of Model Tax Convention
- Application and Interpretation of Tax Treaties
- Base Erosion and Profit Shifting
- Procedural Law – Important Expressions
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