Law of taxation

Contents;
Unit I. Taxation and Income Tax Act;
Chapter 1. Constitutional Provisions of Taxation;
Chapter 2. Income in Income-Tax Act, 1961;
Chapter 3. Residential Status (Section 6);
Chapter 4. Incidence of Tax (Section 6);
Chapter 5. Charge of Income-Tax (Section 4);
Chapter 6. Statutory Exceptions to Income Tax (Ss 10-13);
Unit II. Classification and Heads of Income in Income-Tax Act;
Chapter 1. Income form Salary;
Chapter 2. Income from Hose Property (Section 22-27);
Chapter 3. Profits and Gains of Business or Profession (Sections 28 to 44D);
Chapter 4. Capital Gains (Sections 45 to 55A and Section 112);
Chapter 5. Income from other Sources (Sections 56-59);
Chapter 6. Tax Assessment on Aggregate Income;
Chapter 7. Deductions to be Made in Computing Total Income (Secs. 80A-80U);
Chapter 8. Rebates and Reliefs (Secs. 87-89);
Chapter 9. Tax Assessment;
Unit III: Procedure of Assessment and Collection of Income Tax;
Chapter 1. Filing of Returns;
Chapter 2. Assessments;
Chapter 3. Permanent Account Number (Sec,139A);
Chapter 4. Liability in Special Cases (Secs. 159-180);
Chapter 5. Tax Collection At Source (Secs, 190-206);
Chapter 6. Advance Payment of Tax (Secs. 207-211);
Chapter 7. Collection and Recovery (Secs. 220-232);
Chapter 8. Refund of Excess Payments (Secs. 237-245);
Chapter 9. Income Tax Authorities;
Chapter 10. Settlement of Cases (Secs. 245-245L);
Chapter 11. Appeals (Secs.246-262);
Chapter 12. Revisions (Secs. 263 &234);
Chapter 13. Penalties and Prosecutions (Sections 270-275);
Unit IV. Wealth Tax Act, 1957;
Chapter 1. Definitions;
Chapter 2. charge of Wealth Tax (Section 3);
Chapter 3. Deemed Assets (Section 4);
Chapter 4. Assets Exemption from Tax (Section 5);
Chapter 5. Income of Tax (Section 6);
Chapter 6. Valuation of Assets (Section 7 and Schedule III);
Chapter 7. Wealth Tax Authorities (Sections 8-17);
Chapter 8. Interest, Penalties and Prosecutions (Sections 17Bm 18 and 35);
Chapter 9. Liability to Assessment in Special Cases (Sections 19-22);
Chapter 10. Different Time-Limits Under the Wealth-Tax Act;
Chapter 11. Others Provisions;
Chapter 12. Direct Taxes Code bill, 2009;
Unit V: Indirect Tax Law (Sales Tax Acts);
Chapter 1. Indirect Tax Law;
Chapter 2. The Central Sales Tax Act, 1956;
Chapter 3. Sales Tax Act in Andra Pradesh;
Chapter 4. Andra Pradesh Value Added Tax Act, 2005;
Chapter 5. Vat-Authorities;
Chapter 6. Registration;
Chapter 7. Incidence, Levy and Calculation of VAT;
Chapter 8. Determination of Taxable Turnover and Calculation of Tax Payable (Rules 16-22);
Chapter 9. Procedure and Administration of Tax Returns and Assessment;
Chapter 10. Liability of Executors, Administrator, Legal Representative (Section 23);
Chapter 11. Appeals and Revisions;
Chapter 12. Refund of Tax;
Chapter 13. Records and Investigation Powers;
Chapter 14. Establishment of Check Posts;
Chapter 15. Offences and Penalties Under A.P. Value Added Tax Act, 2005;
Chapter 16. General Provisions;
Chapter 17. Taxes Under A.P. VAT Act,2005;
Bibliography.