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Concise Commentary on Income Tax
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| Book Name | Concise Commentary on Income Tax |
|---|---|
| Author | Dr. Girish Ahuja & Dr. Ravi Gupta |
| Edition | 24th edition, 2023 |
| ISBN | 9789356035089 |
| Pages | Vol.1 – 1432 & Vol. 2 – 1520 |
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Description
Get flat 27% discount for a limited period on the 24th edition (2023) of ‘Concise Commentary on Income Tax‘ by Dr. Girish Ahuja and Dr. Ravi Gupta. This comprehensive two-volume set contains a total of 2952 pages (Vol. 1 – 1432 pages, Vol. 2 – 1520 pages) covering Direct Tax Laws and International Taxation. Don’t miss this opportunity to enhance your understanding of income tax with detailed contents, rules, circulars, and case references. Free shipping available.
| Contents at a Glance | Page Number |
|---|---|
| Preface to the Twenty Fourth Edition | vii |
| About the Book | ix |
| About the Authors | xi |
| Detailed Contents | xvii |
| Sectionwise Referencer | xxxvii |
| List of Rules Referred | xxxv |
| List of Circulars Referred | xlvii |
| Table of Cases | xli |
| Vol 1 – Part I: Direct Tax Laws | |
| Chapter 1 Introduction [Sections 1 to 4] | 3 |
| Chapter 2 Scope of Total Income and Residential Status [Sections 5 to 9B] | 83 |
| Chapter 3 Incomes which do not Form Part of Total Income [Sections 10, 10AA and 11 to 13B] | 155 |
| Chapter 4 Computation of Total Income [Sections 14 & 14A] & Income under the Head “Salaries” | 223 |
| Chapter 5 Income under the Head “Income from House Property” [Sections 22 to 27] | 314 |
| Chapter 6 Income under the Head “Profits and Gains of Business or Profession” [Sections 28 to 44DB] | 357 |
| Chapter 7 Income under the Head “Capital Gains” [Sections 45 to 55A] | 742 |
| Chapter 8 Income under the Head “Income from Other Sources” [Sections 56 to 59] | 1044 |
| Chapter 9 Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income) [Sections 60 to 65] | 1100 |
| Chapter 10 Unexplained Cash Credits, Investments, Money, etc. [Sections 68 to 69D] | 1118 |
| Chapter 11 Set off or Carry Forward and Set off of Losses [Sections 70 to 80] | 1151 |
| Chapter 12 Deductions to be Made in Computing Total Income [Sections 80A to 80U (Chapter VIA)] | 1201 |
| Vol 2 | |
| Chapter 13 Agricultural Income and Its Tax Treatment [Sections 2(1A) and 10(1)] | 1273 |
| Chapter 14 Assessment of Individuals | 1289 |
| Chapter 15 Assessment of Hindu Undivided Family | 1319 |
| Chapter 16 Assessment of Firms (including LLP) | 1338 |
| Chapter 17 Assessment of Association of Persons | 1368 |
| Chapter 18 Assessment of Co-operative Societies | 1379 |
| Chapter 19 Assessment of Trusts [Sections 11 to 13] | 1402 |
| Chapter 20 Taxation of Mutual Associations | 1505 |
| Chapter 21 Assessment of Companies | 1520 |
| Chapter 22 Tonnage Tax Scheme | 1573 |
| Chapter 23 Return of Income and Procedure of Assessment [Sections 139 to 154] | 1589 |
| Chapter 24 Search, Seizure & Survey [Sections 132, 132A, 132B, 133A, 153A to 153D] | 1715 |
| Chapter 25 Deduction and Collection of Tax at Source [Sections 190 to 206CA i.e. Chapter XVIIA, XVIIB & XVIIIBB] | 1746 |
| Chapter 26 Advance Payment of Tax [Sections 207-211, 218 & 219] | 2006 |
| Chapter 27 Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G, 234H & 244A] | 2017 |
| Chapter 28 Refunds [Sections 237 to 241 & 245] | 2048 |
| Chapter 29 Settlement of Cases [Sections 245A to 245L] | 2058 |
| Chapter 30 Appeals and Revision | 2083 |
| Chapter 31 Penalties and Prosecutions | 2165 |
| Chapter 32 Dispute Resolution Committee in Certain Cases [Section 245MA] | 2240 |
| Chapter 33 Income Tax Authorities [Sections 116 to 119] | 2252 |
| Chapter 34 Business Reorganisation | 2281 |
| Chapter 35 Concepts of Tax-planning and Specific Management Decisions | 2312 |
| Chapter 36 Specified Domestic Transactions and Provision of Transfer Pricing Applicable to Such Transactions [Chapter X, Sections 92BA, 92, 92C, 92CA, 92CB 92D, 92E & 92F] | 2331 |
| Chapter 37 Liability in Special Cases [Chapter XV, Sections 159 to 179] | 2343 |
| Chapter 38 Collection and Recovery of Tax [Sections 220 to 232] | 2371 |
| Chapter 39 Miscellaneous Provisions | 2387 |
| Part II: International Taxation | |
| Chapter 1 Taxation of Non-Residents with Special Reference to Chapters XII and XIIA of Income-tax Act | 2449 |
| Chapter 2 Double Taxation Relief [Sections 90, 90A and 91] | 2489 |
| Chapter 3 Special Provisions Relating to Avoidance of Tax and General Anti-Avoidance Rules (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] | 2508 |
| Chapter 4 Advance Rulings [Sections 245N to 245V] | 2564 |
| Chapter 5 Equalisation Levy [Chapter VIII of the Finance Act, 2016] | 2581 |
| Chapter 6 Overview of Model tax Conventions | 2593 |
| Chapter 7 Application and Interpretation of Tax Treaties | 2647 |
| Chapter 8 Fundamentals of Base Erosion and Profit Shifting | 2662 |
| Appendix 1 Depreciation Table | 2695 |
| Appendix 2 Table of rates at which depreciation is admissible for power generation business | 2705 |
| Appendix 3 Notification No. 29/2018 dated 22.6.2018 | 2707 |
Additional information
| Publisher | Bharat |
|---|
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