Concept building approach to income tax law and practice
- 3rd
- New Delhi Cengage Learning India Pvt. Ltd. 2022
- Various pages
Table of content
Temporary Relaxations in Provisions due to COVID-19
1. Basic Concepts
2. Residential Status
3. Incomes that Do Not Form Part of Total Income
4. Income from Salaries
5. Income from House Property
6. Profits and Gains of Business or Profession
7. Capital Gains
8. Income from Other Sources
9. Clubbing of Income
10. Set off or Carry Forward and Set off of Losses
11. Deductions from Gross Total Income
12. Agricultural Income
13. Alternate Minimum Tax
14. Assessment of Individuals
15. Assessment of Hindu Undivided Family
16. Assessment of Firms
17. Return of Income
18. Tax Deducted at Source and Advance Tax
19. Leading Cases of Supreme Court
Appendix: Problems on Tax Planning
This book fully covers the syllabus of B.Com. (Honours) and B.B.A. as per CBCS. It adopts a simplified approach to building concepts without compromising on rigour of the subject and is supported with landmark judgements.