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Income Tax Act 2023 by Dr. Girish Ahuja & Dr. Ravi Gupta

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Author : Dr. Girish Ahuja & Dr. Ravi Gupta

EDN.: 12th,  2023

ISBN: 9789356033603

Pages: 1540

Description

Content Description Page No.
CHAPTER I : PRELIMINARY – 1
CHAPTER II BASIS OF CHARGE – 40
CHAPTER III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME – 64
CHAPTER IV COMPUTATION OF TOTAL INCOME – 204
CHAPTER V INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME – 472
CHAPTER VI AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS – 477
CHAPTER VI-A DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME – 504
CHAPTER VI-B RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES – 638
CHAPTER VII INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME TAX IS PAYABLE – 639
CHAPTER VIII [REBATES AND RELIEFS] – 639
CHAPTER IX DOUBLE TAXATION RELIEF – 649
CHAPTER X SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX – 655
CHAPTER X-A GENERAL ANTI-AVOIDANCE RULE – 683
CHAPTER XIIDETERMINATION OF TAX IN CERTAIN SPECIAL CASES – 688 CHAPTER XII-A SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS – 729 CHAPTER XII-B SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES – 732 Chapter XII-BA SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY – 750 CHAPTER XII-C – 755 CHAPTER XII-D SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES – 756 CHAPTER XII-DA SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES – 759 CHAPTER XII-ES PECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME – 763 CHAPTER XII-EA SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS – 767 CHAPTER XII-EB SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS – 770 CHAPTER XII-FSPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS – 775 CHAPTER XII-FA SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS – 776 CHAPTER XII-FB SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS – 777 CHAPTER XII-G SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES – 779 CHAPTER XII-H INCOME-TAX ON FRINGE BENEFITS – 794 CHAPTER XIII INCOME TAX AUTHORITIES – 807 CHAPTER XIV PROCEDURE FOR ASSESSMENT – 844 CHAPTER XIV-ASPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS – 968 CHAPTER XIV-B SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES – 972 CHAPTER XV LIABILITY IN SPECIAL CASES – 979 CHAPTER XVI SPECIAL PROVISIONS APPLICABLE TO FIRMS – 1004 CHAPTER XVII COLLECTION AND RECOVERY OF TAX – 1007 CHAPTER XVIII RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES – 1130 CHAPTER XIX REFUNDS – 1132 CHAPTER XIX-A SETTLEMENT OF CASES – 1141 CHAPTER XIX-AA DISPUTE RESOLUTION COMMITTEE IN CERTAIN CASES – 1163 CHAPTER XIX-B ADVANCE RULINGS – 1166 CHAPTER XX APPEALS AND REVISION – 1177 CHAPTER XX-A ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX – 1217 CHAPTER XX-B REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENTIN CERTAIN CASES TO COUNTERACT EVASION OF TAX – 1233 CHAPTER XX-CPURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER – 1239 CHAPTER XXI PENALTIES IMPOSABLE – 1248 CHAPTER XXIIOFFENCES AND PROSECUTIONS – 1294 CHAPTER XXII-AANNUITY DEPOSITSCHAPTER XXII-BTAX CREDIT CERTIFICATES – 1308 CHAPTER XXIII MISCELLANEOUS – 1309

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