Contents:-
- Basic concepts,
- Residential status and tax incidence,
- 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,
- Set off and carry forward of losses,
- Deductions from gross total income and tax liability,
- Agricultural income,
- Typical problems on assessment of individuals,
- Tax treatment of Hindu undivided families,
- Special provisions governing assessment of firms and association of persons,
- Taxation of companies,
- Assessment of co-operative societies,
- Assessment of charitable and other trusts,
- Return of income and assessment,
- Penalties and prosecutions,
- Advance payment of tax,
- Interest,
- Tax deduction or collection at source,
- Refund of excess payments,
- Appeals and revisions,
- Income-tax authorities,
- Settlement of cases,
- Special measures in respect of transactions with persons located in notified jurisdictional area,
- General Anti-Avoidance Rule,
- Advance ruling for non-residents,
- Search, seizure and block assessment,
- Transfer pricing,
- Business restructuring,
- Tax planning,
- Miscellaneous.
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