000			04425cam a2200373 i 4500
001			21849467
003			OSt
005			20260218055933.0
008			201221s2020 ii g 001 0 eng
010			_a 2020328832
020			_a9789389991178
025			_aI-E-2020328832
037			_bLibrary of Congress -- New Delhi Overseas Office
040			_aDLC _beng _erda _cDLC _dDLC
042			_alcode _apcc
043			_aa-ii---
082			_a343.052 KAN
100			_aKanga, J. B.
245	1	0	_aThe law and practice of income tax, vol. 1-2 : _b(with a concise commentary on equalisation levy) / _cKanga & Palkhivala.
250			_a11th ed.
264		1	_aGurgaon : _bLexisNexis, _c2020.
300			_a2 volumes ; _c25 cm
505	0		_aVolume 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
610	1	0	_aIndia. _tIncome-tax Act, 1961.
650		0	_aIncome tax _xLaw and legislation _zIndia.
700	1		_aPalkhivala, N. A.
700	1		_aDatar, Arvind P.
700	1		_aSandeep Bagmar, R.
700	1		_aSwaroop, M. V.
700	1		_aNaniwadekar, Mihir
906			_a7 _bcbc _corigode _d2 _encip _f20 _gy-gencatlg
942			_2ddc _cBK
999			_c210364 _d210364