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

1,556.75

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Author : Dr. Girish Ahuja & Dr. Ravi Gupta

EDN.: 12th,  2023

ISBN: 9789356033603

Pages: 1540

Description

Content DescriptionPage 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 –688CHAPTER XII-A SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS –729CHAPTER XII-B SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES –732Chapter XII-BA SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY –750CHAPTER XII-C –755CHAPTER XII-D SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES –756CHAPTER XII-DA SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES –759CHAPTER XII-ES PECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME –763CHAPTER XII-EA SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS –767CHAPTER XII-EB SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS –770CHAPTER XII-FSPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURECAPITAL COMPANIES AND VENTURE CAPITAL FUNDS –775CHAPTER XII-FA SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS –776CHAPTER XII-FB SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS –777CHAPTER XII-G SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES –779CHAPTER XII-H INCOME-TAX ON FRINGE BENEFITS –794CHAPTER XIII INCOME TAX AUTHORITIES –807CHAPTER XIV PROCEDURE FOR ASSESSMENT –844CHAPTER XIV-ASPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS –968CHAPTER XIV-B SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES –972CHAPTER XV LIABILITY IN SPECIAL CASES –979CHAPTER XVI SPECIAL PROVISIONS APPLICABLE TO FIRMS –1004CHAPTER XVII COLLECTION AND RECOVERY OF TAX –1007CHAPTER XVIII RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES –1130CHAPTER XIX REFUNDS –1132CHAPTER XIX-A SETTLEMENT OF CASES –1141CHAPTER XIX-AA DISPUTE RESOLUTION COMMITTEE IN CERTAIN CASES –1163CHAPTER XIX-B ADVANCE RULINGS –1166CHAPTER XX APPEALS AND REVISION –1177CHAPTER XX-A ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX –1217CHAPTER XX-B REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENTINCERTAIN CASES TO COUNTERACT EVASION OF TAX –1233CHAPTER XX-CPURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES INCERTAIN CASES OF TRANSFER –1239CHAPTER XXI PENALTIES IMPOSABLE –1248CHAPTER XXIIOFFENCES AND PROSECUTIONS –1294CHAPTER XXII-AANNUITY DEPOSITSCHAPTER XXII-BTAX CREDIT CERTIFICATES –1308CHAPTER XXIII MISCELLANEOUS –1309

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