Direct Taxes - Law - Practice - India

Contents
1. Basic concepts
2. Residential status and tax incidence
3. Incomes exempt from tax
4. Salaries
5. Income from house property
6. Profits and gains of business or profession
7. Capital gains
8. Income from other sources
9. Income of other persons included in assessee’s total income
10. Set off and carry forward of losses
11. Deductions from gross total income and tax liability
12. Agricultural income
13. Typical problems on assessment of individuals
14. Tax treatment of Hindu undivided families
15. Special provisions governing assessment of firms and association of persons
16. Taxation of companies
17. Assessment of co-operative societies
18. Assessment of charitable and other trusts
19. Return of income and assessment
20. Penalties and prosecutions
21. Advance payment of tax
22. Interest
23. Tax deduction or collection at source
24. Refund of excess payments
25. Appeals and revisions
26. Income-tax authorities
27. Settlement of cases
28. Special measures in respect of transactions with persons located
in notified jurisdictional area
29. General Anti-Avoidance Rule
30. Advance ruling for non-residents
31. Search, seizure and block assessment
32. Transfer pricing
33. Business restructuring
34. Tax planning
35. Miscellaneous
Annexures
1. Tax rates
2. Rates of depreciation
3. The Eleventh Schedule, Thirteenth Schedule, Fourteenth Schedule/Investment
ceiling in the case of small scale industrial undertaking.
4. Notification backward districts
5. Case studies