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Kanga, J. B.

The law and practice of income tax, vol. 1-2 : (with a concise commentary on equalisation levy) / Kanga & Palkhivala. - 11th ed. - 2 volumes ; 25 cm

Volume I
Chapter 1. Preliminary:
Chapter 2. Basis of Charge;
Chapter 3. Income That Does Not Form part of Total Income
Chapter 4. Computation of Total Income;
Chapter 5. Income of other Persons, Included in Assessee’s Total Income;
Chapter 6. Aggregation of Income and Set Off or Carry Forward of Loss;
Chapter 6A. Deduction to be made in Computing Total Income;
Chapter 6B. Restriction on Certain Deductions in the Case of Companies;
Chapter 7. Incomes Forming Part of Total Income on Which No Income Tax Is Payable;
Chapter 8. Rebates and Relief s;
Volume II
Chapter 9. Double Taxation Relief;
Chapter 10. Special Provisions Relating to Avoidance of Tax;
Chapter 10A. General Anti-Avoidance Rule;
Chapter 11. Additional Income Tax on Undistributed Profits;
Chapter 12. Determination of Tax in Certain Special Cases;
Chapter 12A. Special Provisions Relating to Certain Incomes of Non-residents;
Chapter 12B. Special Provisions Relating to Certain Companies;
Chapter 12BA. Special Provisions Relating to certain persons other than a Company;
Chapter 12BB. Special Provisions Relating to conversion of Indian Branch of a Foreign Bank to a Subsidiary company;
Chapter 12C. Special Provisions Relating to Retail Trade, etc.;
Chapter 12D. Special Provisions Relating to Tax on Distributed Profits of Domestic Companies;
Chapter 12DA. Special Provisions Relating to Tax on Distributed Income of Domestic Company for Buy-back of Shares;
Chapter 12E. Special Provisions Relating to Tax on Distributed Income;
Chapter 12EA. Special Provisions Relating to Tax on Distributed Income by Securitisation Trusts;
Chapter 13EB. Special Provisions Relating to tAx on Accreted Income of Certain Trusts and Institutions;
Chapter 12F. Special Provisions Relating to Tax on Income Received from Venture Capital Companies and Venture Capital Funds;
Chapter 12FA. Special Provisions Relating to Business Trusts;
Chapter 12FB. Special Provisions Relating to Tax on Income of Investment Funds and Income Received from such funds;
Chapter 12G. Special Provisions Relating to Income of Shopping Companies;
Chapter 12H. Income Tax on Fringe Benefits;
Chapter 13. Income-tax Authorities;
Chapter 14. Procedure for Assessment;
Chapter 14A. Special Provision for Avoiding Repetitive Appeals;
Chapter 14B. Special Procedure for Assessment of Search Cases;
Chapter 15. Liability in Special Cases;
Chapter 16. Special Provisions Applicable to Firms;
Chapter 17. Collection and Recovery of Tax;
Chapter 18. Relief Respecting Tax on Dividends in Certain Cases;
Chapter 19. Refunds;
Chapter 19A. Settlement of Cases;
Chapter 19B. Advance Rulings;
Chapter 20. Appeals and Revision;
Chapter 20A. Acquisition of immovable Properties in Certain Cases of Transfer to Counteract Evasion of Tax;
Chapter 20B. Requirement as to [Mode of Acceptance, Payment or Repayment] in Certain Cases to Counteract Evasion of Tax;
Chapter 20C. Purchase by Central Government of Immovable Properties in Certain Cases of Transfer;
Chapter 21. Penalties Imposable;
Chapter 22. Offences and Prosecution;
Chapter 23. Miscellaneous Schedule;
Additional Cases:
Subject Index

ISBN: 9789389991178

Source: Library of Congress -- New Delhi Overseas Office

LCCN: 2020328832

Subjects--Corporate Names:
India. Income-tax Act, 1961.

Subjects--Topical Terms:
Income tax--Law and legislation--India.

Dewey Class. No.: 343.052 KAN