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HOW TO HANDLE INCOME TAX PROBLEMS [34TH ED] 2025 [2 VOLS SET]
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HOW TO HANDLE INCOME TAX PROBLEMS [34TH ED] 2025 [2 VOLS SET]

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Book Details
Title HOW TO HANDLE INCOME TAX PROBLEMS [34TH ED] 2025 [2 VOLS SET]
ISBN 9789395613217
Edition 34TH EDITION, 2025
Pages 3652
Authors Narayan Prasad Jain
DIlip Loyalka
Publisher Commercial Law Publishers

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HSN/SAC Code49011010
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Description

How to Handle Income Tax Problems by Narayan Prasad Jain and Dilip Loyalka (34th Edition, 2025) is a comprehensive two-volume set offering expert guidance on complex income tax issues. Spanning 3,652 pages, this authoritative work covers the latest amendments, circulars, judicial rulings, and practical case studies under the Income Tax Act. It serves as an indispensable reference for chartered accountants, tax consultants, advocates, and corporate professionals. Published by Commercial Law Publishers. ISBN: 9789395613217. Available at a flat 30% discount with free shipping for a limited period.

Chapter Number Description Page Number
VOLUME – 1 v
HIGHLIGHTS OF THE FINANCE ACT, 2025 1
1 How to start a new I. T. File? 31
2 What are the important definitions under the IT Act? (section 2) 41
3 What is ‘previous year’ and the ‘basis of charge’? (sections 3 to 5) 103
4 What is the effect of residential status and business connection on Tax
Incidence? (sections 6 to 9 & 9A)		 137
5 What is the effect of Transfer of Capital Asset or Stock in Trade in case
of Transfer of Capital Asset or Stock in Trade in case of Dissolution or
Reconstitution of a Firm/ AOP/ BOI to its Partner or Member?
(section 9B)		 197
6 Which receipts/incomes are not taxable u/s 10?. 203
7 How income tax is computed in case of agricultural income?
[section 10(1)]		 267
8 What benefit is available u/s 10A to newly established undertakings in
FTZ, EHTP, STPs etc.?		 281
9 What benefits are available u/s 10AA to units established in SEZ?. 301
10 What benefit is available u/s 10B to newly established 100% Export
Oriented Undertakings (EOUs)?		 315
11 What benefit is available u/s 10BA to an undertaking engaged in export
of handmade articles or things etc.?		 325
12 What tax benefits are available to educational institutions [sections
10(23C)(iiiab), 10(23C)(iiiad), sec.11 to 13]; hospitals and medical
institutions? [sections 10(23C)(iiiac), 10(23C)(iiiae), 11 to 13]		 331
13 What are the income tax provisions relating to charitable trusts etc.?
[sections 11 to 13]		 365
14 What are the provisions for exemption of income of political parties and
Electoral Trusts? [sections 13A & 13B]		 441
15 What are the provisions of section 14A and its implications?
[section 14A		 449
16 How to minimise tax on income from Salary? [sections 15 to 17] 449
17 What are the new rules for Valuation of Perquisites?[section 17 517
18 How to avail tax benefits while computing income from house property?
[sections 22 to 27]		 553
19 What are the tax benefits of Corporatisation or Reorganisation of
business? [sections 47, 72A, 72AA etc.]		 553
20 Which Income is chargeable to tax under the Head “Profits & Gains of
business or profession”? [sections 28 and 29		 607
21 What are the provisions relating to depreciation? [section 32] 649
22 Which expenses are allowable while computing Profit & Gains of
business / profession? [sections 30 to 44A, except section 32]		 699
23 Which expenses or payments of statutory liabilities are allowable on the
basis of actual payment?[section 43B		 899
24 Whether date of presentation of cheque will be considered as date of
payment? [sections 43B, 140A, 210, 211, 220]		 917
25 What is the Presumptive Income Scheme for small businessmen, certain
professionals, transport operators, shipping business or business of
exploration of mineral oil etc.? [sections 44AD, 44ADA, 44AE,
44B,44BB,44BBB]		 925
26 Compulsory maintenance of books of account – for whom and for how
many years? [section 44AA].		 945
27 Compulsory tax audit of accounts – in which cases? [section 44AB] 963
28 How to minimise tax on capital gains? [sections 45 to 55A] 1029
29 What are the I.T. implications in case an Immovable Property is to be
transferred? [section 50C]		 1207
30 What incomes are to be considered under the head income from other
sources? [sections 56 to 59]		 1225
31 What are the deeming provisions of sec. 56(2) and treatment of certain
property received as gift or at inadequate consideration?
[sections 56(2)]s		 1257
32 What are the provisions for clubbing of income?[sections 60 to 65] 1299
33 Under what circumstances A.O. may consider Loan or Cash Credit as
income u/s 68?		 1321
34 Under what circumstances the A.O. may make addition in respect of
unexplained investments u/s 69?		 1361
35 Under what circumstances the A.O. may make addition in respect of
unexplained money etc. u/s 69A?		 1379
36 Under what circumstances the A.O. may make addition in respect of
Investments etc. not fully disclosed in books of account u/s 69B?		 1391
37 Under what circumstances the A.O. may make addition in respect of
unexplained expenditure etc. u/s 69C?		 1399
38 Under what circumstances the A.O. may make addition in respect of
amount borrowed or repaid on Hundi u/s 69D?		 1411
39 What is the system for set off & carry forward of losses?
[sections 70 to 79]		 1417
40 What deductions are available under chapter VI-A?
[sections 80A to 80U]		 1461
41 What deduction is available u/s 80C? 1525
42 Who are eligible to get deduction u/s 80-IA? 1535
43 What deduction is available to SEZ Developers u/s 80-IAB and Start up
Undertakings u/s 80-IAC?		 1561
44 Who are eligible to get deduction u/s 80-IB and u/s 80-IBA? 1573
45 What Deduction is available to undertakings in Special Category States?
[section 80-IC ]		 1611
46 What Deduction is available for business of Hotels and Convention
Centers in specified area u/s 80-ID? [section 80-ID]		 1629
47 What Deduction is available u/s 80-IE for certain undertakings in North
Eastern States & Sikkim? [section 80-IE]		 1637
48 How to take benefit of tax rebates u/s 87A? [section 87A] 1641
49 How to claim Relief u/s 89 when salary etc. is received in arrear
or in advance?		 1643
50 How to get relief in case of double taxation? [sections 90 & 91] 1651
51 What are the provisions with regard to transfer pricing?
[sections 92 to 92F]		 1679
52 What will be tax treatment in case of Dividend Stripping and limit on
Interest payment to non-residents/ associated enterprise?
[section 94 and 94B]		 1733
53 What are the provisions of General Anti-Avoidance Rules (GAAR)?
[sections 95 to 102]		 1739
54 Alternate Tax Regime [u/s 115BAC, 115BAA, 115BAB, 115BA] and
Special Tax Rates – on what incomes? [sections 115A, 115
AB,115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115
BBC,115BBD, 115BBDA, 115BBE, 115BBF, 115BBG]		 1749
55 What are the provisions of Minimum Alternate Tax (MAT) u/s 115JB?
[sections 115JAA, 115JB]		 1777
56 What are the provisions of Alternate Minimum Tax (AMT) u/s115JC for
assessees other than companies? [sections 115JC to 115JF]		 1829
57 Dividend and Income Distribution Tax and Income from Securitisation
Trust [sections 115-O, 115QA, 115 R, and u/s 115TCA]		 1835
58 What are the taxation provisions of Business Trusts? [section 115UA] 1849
59 What is the Presumptive tax scheme for Shipping Industry?
[sections 115V to 115VZC]		 1855
60 Who are the I.T. authorities and what are their powers and functions?
[sections 116 to 124]		 1871
VOLUME – 2
(Sections 127 to 298 plus WT, STT)
61 Do you wish to get your I.T. file transferred to other place? [section 127] 1897
62 How to claim opportunity of fresh hearing in case of change of incumbent
of an I.T. Office? [section 129]		 1911
63 Under what circumstances Notice or Summon can be issued for
appearance u/s 131? [section 131]		 1915
64 How to face an Income Tax Search? [sections 132, 132A, 132B] 1929
65 What are the powers of the A.O. to call for information u/s 133? 1973
66 How to handle an I.T. Survey, Enquiries relating to expenses on Marriage
or other functions and when information is sought for verification?
[sections 133A,133B & 133C]		 1981
67 What are the provisions for disclosure of information respecting assesses
u/s 134, 135, 136 and 138?		 1995
68 What are the provisions relating to Return of Income, Updated Return
and Self-assessment tax etc.? [section 139, 139(8A), 139B, 139C,
139D, 140, 140A]		 2007
69 What are the features of Permanent Account Number (PAN) and
Quoting of Aadhaar Number? [section 139A and 139AA]		 2063
70 What are the new provisions regarding Estimation of Cost by
Departmental Valuer? [section 142A]		 1871
71 Special Tax Audit of accounts – in which cases? [section 142(2A)] 2095
72 In what cases Intimation u/s 143(1) is issued? [section 143(1)] 2107
73 What is the Centralised Processing of Returns Scheme?
[section 143(1A)/143(1B)]		 2115
74 How to handle a Scrutiny assessment? [sections 143(2) and 143(3)] 2127
75 In what circumstances Best Judgment Assessment can be made
u/s 144?		 2173
76 What are salient features of Dispute Resolution Panel? [section 144C] 2183
77 What method of accounting is required to be followed u/s 145, 145A and
145B?		 2197
78 Re-opening of assessments u/s 147 and issue of notice u/s 148 –
under what circumstances? [sections 147 to 152]		 2259
79 What is the Time Limit u/s 153 for completion of various
assessments and re-assessments? [section 153]		 2349
80 What is the procedure for assessment in search cases u/s 153A to
153C?		 2363
81 In what circumstances Rectification u/s 154 can be made? 2391
82 In what circumstances Amendment can be made u/s 155? 2409
83 What are the provisions regarding Notice of Demand u/s 156? 2427
84 What are the Liabilities of Representative Assessees, Private Trust
or Executors of a deceased? [sections 159 to 169]		 2445
85 What is the procedure regarding assessment after Partition of HUF?
[section 171]		 2461
86 What are the Liabilities of Directors of private company in
Liquidation? [section 179]]		 2471
87 What is the procedure for assessment of Partnership Firms?
[sections 184 to 189A]		 2475
88 What is the assessment procedure for Limited Liability Partnership? 2493
89 What are the provisions in respect of T. D. S.? [sections 192 to 206] 2503
90 What are the provisions in respect of Tax Collection at Source
(T.C.S.)? [sections 206C, 206CA, 206CB and 206CC]		 2679
91 What are the provisions for deduction of tax at source (TCS) in case of
payment to non-residents? [section 195]		 2717
92 What precautions NRIs should take for tax planning and investment? 2753
93 What are the provisions for payment of advance tax?
[sections 207 to 219]		 2757
94 What should be done for Stay of Disputed Tax Demand?
[sections 220 & 221]		 2767
95 When Interest or Fee is payable by the assessee and whether it can be
waived or reduced? [sections 201(1A), 234A, 234B, 234C, 234D, 234E
and 234F etc.]		 2805
96 How to get Refund and Interest thereon? [sections 237 to 245]] 2831
97 Provisions relating to Settlement Commission/ Interim Board for
Settlement [sections 245A to 24M]		 2859
97A What are the features of Dispute Resolution Scheme [Sec 245MA] 2891
98 What is the procedure for filing Appeals and Application before AAR?
[sections 246A to 262]		 2856
99 Revision of Orders prejudicial to Revenue u/s 263 – under what
circumstances? [section263]		 2997
100 Revision of orders by CIT in favour of assessee u/s 264 -under what
circumstances? [section264]		 3029
101 What precautions are required in Accepting and Refunding of Loans
and Deposits or Acceptance of Cash u/s 269ST?
[sections 269SS, 269ST and 269T]		 3041
102 What Penalties are imposable and how the same can be avoided?
[sections 270A to 275]		 3063
103 How to take benefit of section 273A and section 273AAfor waiver of
penalties? [section 273A and 273AA]		 3151
104 What are Income tax offences and how the same can be compounded?
[sections 275A to 280]		 3161
105 Which transfers may be void u/s 281? [section281] 3211
106 In what circumstances A.O. may provisionally attach property of an
assessee u/s 281B? [section281B]		 3217
107 What are the provisions regarding Service of Notice and facility for
electronic communication? [section 282]		 3237
108 What are the new provisions regarding Statement of Financial
Transactions or Reportable Account and Statement by non-resident
and International group? [sections 285, 285A, 285BA, 285BAA,
285BB and 286]		 3233
109 Who are entitled to represent before the I.T. Authorities? [section 288] 3249
110 What are the features of Prohibition of Benami Property Transactions
Act as amended in 2016?		 3259

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