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A Compendium of Issues on Income Tax

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Book Name A Compendium of Issues on Income Tax

A Complete Guide to Frequently Asked Question

as amended by Finance Act 2023

Author
Dr. Girish Ahuja & Dr. Ravi Gupta
Publisher Commercial Law Publishers
Edition 14th edn.  2023
ISBN 9789356035119
Pages Vol. 1 – 1600 & Vol. 2 – 1776
SKU: TG-CO-ACOIOIT Categories: , , , ,

Description

Get your hands on the ‘A Compendium of Issues on Income Tax: A Complete Guide to Frequently Asked Question as amended by Finance Act 2023′ penned by esteemed authors Dr. Girish Ahuja & Dr. Ravi Gupta. This comprehensive guide, published by Commercial Law Publishers in its 14th edition (2023), holds an ISBN of 9789356035119. Dive into a wealth of knowledge spread across two volumes, summing up to a massive 3376 pages. Don’t miss out on the flat 27% discount available for a limited time, coupled with free shipping. Your quest to unravel the intricacies of the Income Tax Act ends here with this exhaustive compendium. Hurry before the offer ends!

Contents Page
Preface vii
About the Authors ix
Index of Questions xiii
Volume 1
Chapters
Introduction [Sections 1 to 4] 1
Scope of Total Income and Residential Status [Sections 5 to 9B] 48
Incomes which do not form Part of the Total Income [Sections 10, 10AA, 13A and 13B] 126
Computation of Total Income & Income under the Head ‘Salaries’ [Sections 14 & 14A] & [Sections 15 to 17] 216
Income under the Head ‘Income from House [Sections 22 to 27] 296
Income under the Head ‘Profits and Gains of Business or Profession’ [Sections 28 to 44DB] 339
Income under the Head ‘Capital Gains’ [Sections 45 to 55A] 779
Income under the Head ‘Income from Other Sources’ [Sections 56 to 59] 1093
Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income) [Sections 60 to 65] 1168
Cash Credit, Unexplained Investments, etc. [Sections 68 to 69D] 1187
Set off or Carry Forward and Set off of Losses [Sections 70 to 80] 1235
Deductions to be Made in Computing Total Income [Sections 80A to 80U (Chapter VIA)] 1294
Assessment of Individuals 1371
Assessment of Hindu Undivided Family 1404
Assessment of Firms (Including LLP) 1434
Assessment of Association of Persons 1463
Assessment of Co-operative Societies 1475
Volume 2
Chapters
Assessment of Trusts [Sections 11 to 13] 1503
Taxation of Mutual Associations 1641
Assessment of Companies 1656
Special Provisions Relating to Tax on Certain Incomes [Chapters XII-DA, XII-EA, XII-F, XII-FA and XII-FB] 1722
Tonnage Tax Scheme 1742
Taxation of Non-residents with Special Reference to Chapters XII and XIIA of Income-tax Act 1759
Return of Income and Procedure of Assessment 1792
Search, Seizure & Survey [Sections 132, 132A, 132B, 133A] 1980
Deduction and Collection of Tax at Source [Sections 190 to 206CA] 2018
Advance Payment of Tax [Sections 207-211, 218 & 219] 2353
Interest and Fee [Sections 201(1A), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G, 234H & 244A] 2361
Refunds [Sections 237 to 241 & 245] 2393
Settlement of Cases [Sections 245A to 245L] 2405
Advance Rulings [Sections 245N to 245V] 2438
Appeals and Revision [Sections 246 to 264] 2461
Penalties and Prosecutions 2567
Dispute Resolution Committee in Certain Cases [Section 245MA] 2661
Income-tax Authorities [Sections 116 to 119] 2679
Business Reorganisation 2715
Double Taxation Relief [Sections 90, 90A and 91] 2746
Special Provisions Relating to Avoidance of Tax and General Anti-Avoidance Rule (GAAR) (Transfer Pricing Provisions for International Transactions and Other Provisions relating to Avoidance of Tax) [Chapter X, Sections 92 to 92F, 93, 94A, 94B and 95 to 102] 2771
Specified Domestic Transactions and Provision of Transfer Pricing Applicable to Such Transactions [Chapter X, Sections 92BA, 92, 92C, 92CA, 92CB, 92D, 92E & 92F] 2837
Liability in Special Cases [Chapter XV, Sections 159 to 179] 2851
Collection and Recovery of Tax [Sections 220 to 232] 2885
Equalisation Levy [Chapter VIII of the Finance Act, 2016 as amended] 2914
Miscellaneous Provisions 2928
Table of Cases 2999
Section Finding List 3138

Additional information

Publisher

Commercial

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