-37%

Income Tax Act 2024- Pocket Edition by Dr. Girish Ahuja

658.00

Book Details
Title Income Tax Act – Pocket
ISBN 9789356036536
Edition 13th edn., 2024
Pages 1512
Authors Dr. Girish Ahuja
Dr. Ravi Gupta
Publisher Commercial Law Publishers

(Flat 37% Discount for a limited period + Free Shipping)

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

Description

Get the “Income Tax Act – Pocket,” 13th edition (2024) by Dr. Girish Ahuja and Dr. Ravi Gupta, a comprehensive 1,512-page guide for tax professionals and students. Published by Commercial Law Publishers, this compact edition provides all the essential details of the Income Tax Act. Take advantage of a flat 37% discount for a limited period and enjoy free shipping. Order now using ISBN 9789356036536 to stay up-to-date with the latest tax laws.

Chapter Content Page
1 PRELIMINARY 1
2 BASIS OF CHARGE 42
3 INCOME WHICH DO NOT FORM PART OF TOTAL INCOME 66
4 COMPUTATION OF TOTAL INCOME 210
5 INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME 477
6 AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 482
6A DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 507
6B RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES 636
7 INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME TAX IS
PAYABLE
637
8 REBATES AND RELIEFS 637
9 DOUBLE TAXATION RELIEF 646
10 SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 652
10A GENERAL ANTI-AVOIDANCE RULE 680
11 ADDITIONAL INCOME TAX ON UNDISTRIBUTED PROFITSn 685
12 DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 685
12A SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS 727
12B SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES 731
12BA SPECIAL PROVISIONS RELATING TO CERTAIN [PERSONS OTHER THAN A
COMPANY]
749
12D SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF
DOMESTIC COMPANIES
755
12DA SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF
DOMESTIC COMPANY FOR BUY-BACK OF SHARES
758
12E SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME 762
12EA SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY
SECURITISATION TRUSTS
766
12EB SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED
INCOME OF CERTAIN TRUSTS AND INSTITUTIONS
769
12F SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM
VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS
775
12FA SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS 776
12FB SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS
AND INCOME RECEIVED FROM SUCH FUNDS
777
12G SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF
DOMESTIC COMPANIES
779
12H INCOME-TAX ON FRINGE BENEFITS 794
13 INCOME TAX AUTHORITIES 807
14 PROCEDURE FOR ASSESSMENT 843
14A SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS 966
14B SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES 975
15 LIABILITY IN SPECIAL CASES 983
16 SPECIAL PROVISIONS APPLICABLE TO FIRMS 1007
17 COLLECTION AND RECOVERY OF TAX 1010
18 RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES 1140
19 REFUNDS 1141
19A SETTLEMENT OF CASES 1150
19AA DISPUTE RESOLUTION COMMITTEE IN CERTAIN CASES 1172
19B ADVANCE RULINGS 1175
20 APPEALS AND REVISION 1186
20A ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
TO COUNTERACT EVASION OF TAX
1227
20B REQUIREMENT AS TO [MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT] IN
CERTAIN CASES TO COUNTERACT EVASION OF TAX
1242
20C PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN
CERTAIN CASES OF TRANSFER
1249
21 PENALTIES IMPOSABLE 1258
22 OFFENCES AND PROSECUTIONS 1304
22A ANNUITY DEPOSITS 1318
22B TAX CREDIT CERTIFICATES 1318
23 MISCELLANEOUS 1319

Additional information

Publisher

Commercial

Reviews

There are no reviews yet.


Be the first to review “Income Tax Act 2024- Pocket Edition by Dr. Girish Ahuja”