The Law Of Income Tax In India
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| Author | : R.K. Jain |
| Publisher | : SBPD Publications |
| Total Pages | : 519 |
| Release | : 2022-11-09 |
| Genre | : Business & Economics |
| ISBN | : |
Main Highlights of Finance Act, 2022 1.Income Tax–An Introduction, 2 .Important Definitions, 3. Assessment on Agricultural Income , 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment) , 8. Income from House Property, 9 Depreciation , 10. Profits and Gains of Business or Profession , 11. Capital Gains , 12. Income from Other Sources, 13. Income Tax Authorities , 14. Clubbing of Income and Aggregation of Income , 15. Set-off and Carry Forward of Losses , 16. Deductions from Gross Total Income.
| Author | : CA. Lavneet Relan |
| Publisher | : CA. Lavneet Relan |
| Total Pages | : 297 |
| Release | : 2015-05-08 |
| Genre | : |
| ISBN | : |
This book explains basics of Indian Income tax law. The law that has its effect on each and every individual and entity in India. This book is for knowledge of common man. In this book simple and easy to understand languages is used, so that it could guide non-professionals also. Appropriate Tables, Charts and Diagrams etc are used to make this book more reader friendly. Easy to understand illustrations are given to explain complex topics. This book Explains following topics in detail: 1. Vision of This Book 2. Categorization of Income 3. Residential Status of Individuals and Tax Liability 4. Financial Year and Assessment Year Concept 5. Understanding Forms of Income Tax Returns 6. Salary Income 7. House Property Income 8. Agriculture income and its Taxation 9. Capital Gains and Exemptions 10. Income from Other Sources 11. Deductions from Income 12. Tds, Interest on Late Payment of Tax, Self Assessment Tax, Regular Assessment Tax 13. Clubbing of Income 14. Carry forward and set off of losses 15. Preparing Computation of Income 16. Due dates of Income Tax 17. Assessment, Intimation and Re-Assessment 18. Appeals in General Physical copy of the book is also available at pothi.com. Please give it a try.
| Author | : India |
| Publisher | : |
| Total Pages | : 1544 |
| Release | : 1954 |
| Genre | : Income tax |
| ISBN | : |
| Author | : Shubham Sinha |
| Publisher | : Createspace Independent Publishing Platform |
| Total Pages | : 272 |
| Release | : 2015-11-04 |
| Genre | : |
| ISBN | : 9781517014629 |
This book is BARE ACT of Indian Law on Income Tax within Indian territories. It is the hardcore set of rules as exactly provided by Indian government authorities.The Income-tax Act, 1961 is the charging Statute of Income Tax in India. It provides for levy, administration, collection and recovery of Income Tax. Recently the Government of India has brought out a draft statute called the "Direct Taxes Code" intended to replace the Income Tax Act,1961 and the Wealth Tax Act, 1956. Public Commentary has been called for the Draft Bill. The redrafted bill is supposed to be made public soon. 1) Subject to the provisions of this Act, the total income of any previous year of a person who is a resident includes all income from whatever source derived which-(a) is received or is deemed to be received in India in such year by or on behalf of such person ; or(b) accrues or arises or is deemed to accrue or arise to him in India during such year ; or(c) accrues or arises to him outside India during such year :Provided that, in the case of a person not ordinarily resident in India within the meaning of sub-section (6) of section 6, the income which accrues or arises to him outside India shall not be so included unless it is derived from a business controlled in or a profession set up in India.(2) Subject to the provisions of this Act, the total income of any previous year of a person who is a non-resident includes all income from whatever source derived which-(a) is received or is deemed to be received in India in such year by or on behalf of such person ; or(b) accrues or arises or is deemed to accrue or arise to him in India during such year.Explanation 1.-Income accruing or arising outside India shall not be deemed to be received in India within the meaning of this section by reason only of the fact that it is taken into account in a balance sheet prepared in India.Explanation 2.-For the removal of doubts, it is hereby declared that income which has been included in the total income of a person on the basis that it has accrued or arisen or is deemed to have accrued or arisen to him shall not again be so included on the basis that it is received or deemed to be received by him in
| Author | : India |
| Publisher | : |
| Total Pages | : 1714 |
| Release | : 1959 |
| Genre | : Income tax |
| ISBN | : |
| Author | : R. K. Jain |
| Publisher | : SBPD Publications |
| Total Pages | : 689 |
| Release | : 2023-10-08 |
| Genre | : Business & Economics |
| ISBN | : |
l Main Highlights of Finance Bill, 2023 1. Income Tax–An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Tax Deduction at Source, 20. Assessment Procedure, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax, New Tax Regime, Rebate and Relief in Tax, Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns.
| Author | : Prof. Preeti Rani Mittal |
| Publisher | : Sultan Chand & Sons |
| Total Pages | : 44 |
| Release | : 2023-07-12 |
| Genre | : Business & Economics |
| ISBN | : 9391820611 |
Clear Chapter outlines, illustrations, questions, and extensive referring enable readers to access their learning. Offers readers comprehensive coverage of various sections of income tax law and practices in a simple and easiest way. This revision presents new examples and pedagogical features adding more value and depth to the text’s effective, consistent framework. The entire text and numerical of the book have been revised by updating the sections and rules laid down in the Income Tax Act. This book is meant for B.Com., BBA, and B.Com., (Hons.) students as well as to serve as an Intermediate-level course for students preparing for charted, cost, and management accountancy, certified and company secretary examinations, and other degree and diploma courses. This book has been written with the two goals of educating students about the nuances of Income Tax Law so that they can compute income from various heads as well as making students aware of the compliance required for the smooth functioning of the Income Tax Scheme.
| Author | : Vaduvur S. Sundaram |
| Publisher | : |
| Total Pages | : 1140 |
| Release | : 1982 |
| Genre | : |
| ISBN | : |
| Author | : Dr. H.C. Mehrotra, Dr. S.P. Goyal |
| Publisher | : Sahitya Bhawan Publications |
| Total Pages | : 645 |
| Release | : 2020-07-01 |
| Genre | : Business & Economics |
| ISBN | : 935173434X |
61st Edition of Income Tax Law & Practice Assessment Year 2020-21 Book Largest Selling Book since 1964 and over the last 56 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. Incorporating the provisions of the Finance Act, 2019; the Finance (No. 2) Act, 2019; the Taxation Laws (Amendment) Act, 2019 and the Finance Act, 2020 as applicable to Assessment Year 2020-21. Provisions of the Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. In the chapter of Deduction of Tax at Source and Collection of Tax at Source new reduced rates by 25% w.e.f. 14.5.2020 have been included. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 56 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at a moderate price. Questions from the latest Examination Papers of various universities have been included in the revised edition of the book. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.
| Author | : Dr. H.C. Mehrotra, Dr. S.P. Goyal |
| Publisher | : Sahitya Bhawan Publications |
| Total Pages | : 783 |
| Release | : 2020-07-16 |
| Genre | : Business & Economics |
| ISBN | : 9351730603 |
Largest Selling Book since 1964 and over the last 56 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. Incorporating the provisions of the Finance Act, 2019; the Finance (No. 2) Act, 2019; the Taxation Laws (Amendment) Act, 2019 and the Finance Act, 2020 as applicable to Assessment Year 2020-21. Provisions of the Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. In the chapter of Deduction of Tax at Source and Collection of Tax at Source new reduced rates by 25% w.e.f. 14.5.2020 have been included. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 56 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price. Questions from latest Examination Papers of various universities have been included in the revised edition of the book. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers. A unique feature of the revised edition is that Section-wise Index has been incorporated.
