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 Assesse’s Total Income
Set-off and Carry Forward of Losses
Deductions from Gross Total Income and Tax Liability
Agriculture Income
Typical Problems on Assessment of Individuals
Tax Treatment of Hindu Undivided Families
Special Provisions Governing Assessment of Firms and Associations of Persons
Taxation of Companies
Assessment of Co-operative Societies
Assessment of Charitable and Other Trusts
Return of Income and Assessment
Penalties and Prosecution
Advance Payment of Tax
Interest
Tax Deduction or Collection at Source
Refund of Excess Payment
Appeals and Revisions
Income-tax Authorities
Settlement Commission and Dispute Resolution Committee
Special Measures in Respect of Transaction with Persons Located in Notified Jurisdictional Area
General Anti-Avoidance Rule
Advance Ruling
Search, Seizure and Assessment
Transfer Pricing
Business Restructuring
Alternative Tax Regime
Tax Planning
Miscellaneous.