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Computation of Income from Salary

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Book Details
Title Computation of Income from Salary
ISBN 9789356039643
Edition 11th,  2025
Pages 400
Authors Ram Dutt Sharma
Publisher Commercial Law Publishers

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HSN/SAC Code49011010
SKU: TG-CO-COMPIFSA Categories: , , ,

Description

Master the nuances of salary income taxation with Computation of Income from Salary, 11th Edition (2025) by Ram Dutt Sharma. A practical 400-page guide ideal for professionals and students. ISBN: 9789356039643 | Published by Commercial Law Publishers, | Flat 25% Discount + Free Shipping available for a limited time!

Chapter Content Page
1 Introduction 1
2 Essential Characteristics of Salary 6
3 Different Forms of Salary 10
4 Exempted Salary 15
5 “Income” Includes 18
6 Scope of Total Income 19
7 Deemed to be Received 22
8 Income Deemed to Accrue or Arise in India 26
9 Basis for Charging Income Under the Head ‘Salaries’ 29
10 Deductions From Salaries 40
11 Meaning of Salary 44
12 Perquisites 51
13 “Profits in Lieu of Salary” includes 98
14 Salary not Treated as Income Under the Head ‘Salary’ 107
15 Incomes which do not Form Part of Total Income 113
16 Treatment of Retirement Benefits 145
17 Treatment of Various Allowances 164
18 Treatment of Various Funds 176
19 Treatment of Salary of Foreign Citizen 183
20 Deductions to be From Gross Total Income of Salary 187
21 Taxation of Pensioners 269
22 Rebate of income-tax in Case of Certain Individuals 290
23 Rebate when Salary, etc., is paid in Arrears or in
Advance
295
24 New Regime – Lower Tax Rate Option 303
25 Tax Deduction at Source from Salary 319
26 Tax Deduction at Source from Salary 342
27 Income Tax Rates 348
28 Important Forms] 360

Additional information

Publisher

Commercial

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