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Sampath Iyengar’s Law of INCOME TAX [Vols. 1 to 12 released]
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| Book Details | |
| Title | Sampath Iyengar’s Law of INCOME TAX [Vols. 1 to 12 released] |
| ISBN | 978-93-93749-87-1 |
| Edition | 13th edn., 2024 [Vols. 1 to 12 released] |
| Pages | 20640 |
| Authors | A.C. SAMPATH IYENGAR (Dr.) D.Y. Chandrachud H. Padamchand Khincha & K.K. Chythanya |
| Publisher | Bharat Publishers |
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Description
Get the latest “Sampath Iyengar’s Law of INCOME TAX” (13th Edition, 2024) [Vols. 1 to 12 released], authored by A.C. Sampath Iyengar, (Dr.) D.Y. Chandrachud, H. Padamchand Khincha & K.K. Chythanya, and published by Bharat Publishers. This extensive 20,640-page guide provides an in-depth analysis of income tax law. Flat 20% discount for a limited time with free shipping. ISBN: 978-93-93749-87-1.
| Volume 1 | ||
| INTRODUCTION | ||
| PRINCIPLES OF CONSTRUCTION | ||
| General Principles | ||
| Particular Principles-I | ||
| Particular Principles-II | ||
| (A) | Mutuality Principle | |
| (B) | Diversion by Overriding Title | |
| (C) | Real Income Theory | |
| (D) | Concepts of Telescoping and Peak Credit | |
| Chapter I | ||
| Preliminary | ||
| 1. | Short title, extent and commencement | |
| 2. | Definitions | |
| 2(1) | Advance tax | |
| 2(1A) | Agricultural income | |
| 2(1B) | Amalgamation | |
| 2(1C) | Additional Commissioner | |
| 2(1D) | Additional Director | |
| 2(2) | Annual value | |
| 2(3) | Appellate Assistant Commissioner (Omitted) | |
| 2(4) | Appellate Tribunal | |
| 2(5) | Approved gratuity fund | |
| 2(6) | Approved superannuation fund | |
| 2(7) | Assessee | |
| 2(7A) | Assessing Officer | |
| 2(8) | Assessment | |
| 2(9) | Assessment year | |
| 2(9A) | Assistant Commissioner | |
| 2(9B) | Assistant Director | |
| 2(10) | Average rate of income-tax | |
| 2(11) | Block of assets | |
| 2(12) | Board | |
| 2(12A) | Books or books of account | |
| 2(13) | Business | |
| 2(13A) | Business trust | |
| 2(14) | Capital asset | |
| 2(15) | Charitable purpose | |
| 2(15A) | Chief Commissioner | |
| 2(15B) | Child | |
| 2(16) | Commissioner | |
| 2(16A) | Commissioner (Appeals) | |
| 2(17) | Company | |
| 2(18) | Company in which the public are substantially interested. | |
| 2(19) | Co-operative society | |
| 2(19A) | Deputy Commissioner | |
| 2(19AA) | Demerger | |
| 2(19AAA) | Demerged company | |
| 2(19B) | Deputy Commissioner (Appeals) | |
| 2(19C) | Deputy Director | |
| 2(20) | Director, manager, and managing agent | |
| 2(21) | Director General or Director | |
| 2(22) | Dividend | |
| 2(22A) | Domestic company | |
| 2(22AA) | Document | |
| 2(22AAA) | Electoral Trust | |
| 2(22B) | Fair market value | |
| 2(23) | Firm, partner, and partnership | |
| 2(23A) | Foreign company | |
| 2(23B) | Fringe benefits | |
| 2(23C) | Hearing | |
| 2(24) | Income | |
| 2(25) | Income-tax Officer | |
| 2(25A) | India | |
| 2(26) | Indian company | |
| 2(26A) | Infrastructure capital company | |
| 2(26B) | Infrastructure capital fund | |
| 2(27) | Inspecting Assistant Commissioner (Omitted) | |
| 2(28) | Inspector of Income-tax | |
| 2(28A) | Interest | |
| 2(28B) | Interest on securities | |
| 2(28BB) | Insurer | |
| 2(28C) | Joint Commissioner | |
| 2(28D) | Joint Director | |
| 2(29) | Legal representative | |
| 2(29A) | Liable to tax | |
| 2(29AA) | Long-term capital asset | |
| 2(29B) | Long-term capital gain | |
| 2(29BA) | Manufacture | |
| 2(29C) | Maximum marginal rate | |
| 2(29D) | National Tax Tribunal | |
| 2(30) | Non-resident | |
| 2(31) | Person | |
| 2(32) | Person who has a substantial interest in the company | |
| 2(33) | Prescribed | |
| 2(34) | Previous year | |
| 2(34A) | Principal Chief Commissioner of Income-tax | |
| 2(34B) | Principal Commissioner of Income-tax | |
| 2(34C) | Principal Director of Income-tax | |
| 2(34D) | Principal Director General of Income-tax | |
| 2(35) | Principal officer | |
| 2(36) | Profession | |
| 2(36A) | Public sector company | |
| 2(37) | Public servant | |
| 2(37A) | Rate or rates in force or rates in force | |
| 2(38) | Recognised provident fund | |
| 2(39) | Registered firm (Omitted) | |
| 2(40) | Regular assessment | |
| 2(41) | Relative | |
| 2(41A) | Resulting company | |
| 2(42) | Resident | |
| 2(42A) | Short-term capital asset | |
| 2(42B) | Short-term capital gain | |
| 2(42C) | Slump sale | |
| 2(43) | Tax | |
| 2(43A) | Tax credit certificate | |
| 2(43B) | Tax Recovery Commissioner (Omitted) | |
| 2(44) | Tax Recovery Officer | |
| 2(45) | Total income | |
| 2(46) | Total world income (Omitted) | |
| 2(47) | Transfer | |
| 2(47A) | Virtual digital asset | |
| 2(48) | Zero Coupon Bond | |
| 3. “Previous year” defined | ||
| SUBJECT INDEX | ||
| Volume 2 | ||
| Chapter II | ||
| Basis of Charge | ||
| 4. | Charge of income-tax | |
| 5. | Scope of total income | |
| 5A. | Apportionment of income between spouses governed by Portuguese Civil Code | |
| 6. | Residence in India | |
| 7. | Income deemed to be received | |
| 8. | Dividend income | |
| 9. | Income deemed to accrue or arise in India | |
| 9A. | Certain activities not to constitute business connection in India | |
| 9B. | Income on receipt of capital asset or stock in trade by specified person from specified entity | |
| Chapter III | ||
| Incomes which do not form part of total income | ||
| 10. Incomes not included in total income | ||
| 10(1) | Agricultural income | |
| 10(2) | Sum received by a member of HUF | |
| 10(2A) | Share income of partner | |
| 10(3) | Casual and non-recurring receipts (Omitted) | |
| 10(4) | Interest income of a non-resident from specified securities, bonds and NRE account | |
| 10(4A) | Interest income of a non-resident from NRE account in any bank in India (Substituted) | |
| 10(4B) | Interest income of NRIs on specified savings certificates | |
| 10(4C) | Interest payable to a non-resident by any Indian company on rupee denominated bond | |
| 10(4D) | Income accrued or arisen to a specified fund by transfer of capital asset u/s 47(viiab) on a stock exchange in any IFSC | |
| 10(4E) | Income accrued or arisen by a non-resident from transfer of specified instruments entered into with an offshore banking unit of an IFSC | |
| 10(4DF) | Income of a non-resident by way of royalty or interest on account of lease of an aircraft or a ship in a previous year, paid by a unit of an IFSC | |
| 10(4G) | Income received by a non-resident from portfolio of securities, etc in an account maintained with an Offshore Banking Unit in any IFSC | |
| 10(5) | Value of any travel concession or assistance | |
| 10(5A) | Remuneration received for rendering services in connection with shooting of cinematograph films by foreign film producers (Omitted) | |
| 10(5B) | Tax on salaries to technicians (Omitted) | |
| 10(6) | Specified exemptions to foreign citizens employed in India | |
| 10(6A) | Tax paid on behalf of a foreign company in respect of royalty or fees for technical services | |
| 10(6B) | Tax paid by Government or an Indian concern not to form part of the income of non-residents | |
| 10(6BB) | Tax paid by an Indian company under an approved agreement with foreign Government/enterprise engaged in aircraft business | |
| 10(6C) | Income by way of fees arising to a specified foreign company for services connected with security of India | |
| 10(6D) | Income arising to a non-resident by way of royalty from, or fees for technical services rendered to National Technical Research Organisation | |
| 10(7) | Allowances or perquisites to Indian citizens for services outside India | |
| 10(8) | Remuneration for duties in India in connection with any co-operative technical assistance programmes and projects | |
| 10(8A) | Remuneration or fees received by non-resident consultants | |
| 10(8B) | Remuneration or fees received from non-resident consultants by their foreign employees | |
| 10(9) | Income of member of family assigned to duties in India under clause (8) or (8A) or (8B) | |
| 10(10) | Gratuity payment(s) | |
| 10(10A) | Commutation of pension | |
| 10(10AA) | Encashment of unutilised earned leave by retiring employees | |
| 10(10B) | Retrenchment compensation received by a workman | |
| 10(10BB) | Payments under the Bhopal Gas Leak Disaster Act | |
| 10(10BC) | Amount received by an individual or his legal hair by way of disaster compensation | |
| 10(10C) | Compensation received/receivable on voluntary retirement by specified employees | |
| 10(10CC) | Tax on income in the nature of perquisite paid by employer | |
| 10(10D) | Sum received under a life insurance policy including bonus | |
| 10(11) | Payment from a provident fund | |
| 10(11A) | Payment under an account, Sukanya Samriddhi Account Rules | |
| 10(12) | Accumulated balance in a recognised provident fund | |
| 10(12A) | Payment from the National Pension System Trust | |
| 10(12B) | Payment to an employee from the NPS Trust under pension scheme of section 80CCD | |
| 10(13) | Payment from an approved superannuation fund | |
| 10(13A) | Residential accommodation allowance granted by the employer | |
| 10(14) | Special allowances specifically granted to meet expenses | |
| 10(14A) | Income received by public financial institution as exchange risk premium (Omitted) | |
| 10(15) | Interest income on various specified bonds, savings certificates, etc. | |
| 10(15A) | Payment to acquire an aircraft on lease under an approved agreement | |
| 10(16) | Educational scholarships | |
| 10(17) | Specified allowances of MPs, MLAs, etc. | |
| 10(17A) | Awards and rewards in cash or in kind | |
| 10(18) | Pension income of award winners | |
| 10(18A) | Ex gratia payments on abolition of privy purse (Omitted) | |
| 10(19) | Family pension of a member of armed forces | |
| 10(19A) | Annual value of a palace in occupation of a Ruler | |
| 10(20) | Income of a local authority from housing, etc. | |
| 10(20A) | Income of State Housing Boards, etc (Omitted) | |
| 10(21) | Income of a scientific research association | |
| 10(22) | Income of a university or other educational institution (Omitted) | |
| 10(22A) | Income of a hospital for specified purposes (Omitted) | |
| 10(22B) | Income of specified news agencies | |
| 10(23) | Income of specified sports association (Omitted) | |
| 10(23A) | Income of specified professional association | |
| 10(23AA) | Income received from regimental or non-public fund | |
| 10(23AAA) | Income received by any person on behalf of notified fund | |
| 10(23AAB) | Income of pension fund set up by LIC or any other insurer | |
| 10(23B) | Income of a public charitable trust for development of khadi or village industries | |
| 10(23BB) | Income of an authority established for development of khadi or village industries | |
| 10(23BBA) | Income of statutory bodies or authorities for the administration of public religious or charitable trusts or endowments | |
| 10(23BBB) | Income of European Economic Community | |
| 10(23BBC) | Income of SAARC Fund for Regional Projects | |
| 10(23BBD) | Income of ASOSAI-SECRETARIAT | |
| 10(23BBE) | Income of Insurance Regulatory and Development Authority | |
| 10(23BBF) | Income of North-Eastern Development Finance Corporation Limited | |
| 10(23BBG) | Income of Central Electric Regulatory Commission | |
| 10(23BBH) | Income of Prasar Bharati | |
| 10(23C) | Income of specified fund, institution, etc. for charitable purposes, etc. | |
| 10(23D) | Income of Mutual Funds | |
| 10(23DA) | Income of a securitization trust | |
| 10(23E) | Income of specified Exchange Risk Administration Fund (Omitted) | |
| 10(23EA) | Income of Investor Protection Fund | |
| 10(23EB) | Income of Credit Guarantee Fund Trust for Small Industries | |
| 10(23EC) | Income by way of contributions of Investor Protection Fund set up by commodity exchanges | |
| 10(23ED) | Income by way of contributions received from a depository of Investor Protection Fund | |
| 10(23EE) | Income of Core Settlement Guarantee Fund | |
| 10(23F) | Dividend income or long-term capital gains of a venture capital fund/company | |
| 10(23FA) | Dividend income or long-term capital gains of a venture capital fund/company | |
| 10(23FB) | Income of venture capital company/fund | |
| 10(23FBA) | Income of an investment fund | |
| 10(23FBB) | Income accruing or arising or received by a unit holder | |
| 10(23FBC) | Income accruing or arising from a specified fund | |
| 10(23FC) | Income of a business trust | |
| 10(23FCA) | Income of a business trust, being a real investment trust | |
| 10(23FD) | Any distributed income received by a unit holder from the business trust | |
| 10(23FE) | Income of a specified person from specified investments | |
| 10(23F) | Income by way of dividends or long-term capital gains of a venture capital fund/company | |
| 10(23G) | Specified income of infrastructure capital fund/company/co-operative bank (Omitted) | |
| 10(24) | Income of a registered trade union | |
| 10(25) | Interest on securities and income of certain savings funds | |
| 10(25A) | Income of ESI Fund | |
| 10(26) | Income of Scheduled Tribe in specified areas | |
| 10(26A) | Income of any person in Ladakh | |
| 10(26AA) | Income of winnings from Sikkim lottery for Sikkim residents (Omitted) | |
| 10(26AAA) | Income of Sikkemese individuals | |
| 10(26AAB) | Income of agricultural produce market committee/board | |
| 10(26B) | Income of any corporation established for promoting Scheduled Castes/Tribes | |
| 10(26BB) | Income of corporation for promoting the interests of members of minority community | |
| 10(26BBB) | Income of corporation for welfare and economic upliftment of ex-servicemen | |
| 10(27) | Income of a co-operative society formed for promoting the interests of members of Scheduled Castes/Tribes | |
| 10(28) | Amount adjusted or paid in respect of tax credit certificates (Omitted) | |
| 10(29) | Income of marketing authorities (Omitted) | |
| 10(29A) | Income of specified Boards | |
| 10(30) | Subsidy granted to the tea industry | |
| 10(31) | Subsidies received by planters in respect of specified commodities | |
| 10(32) | Specified income of minors includible under section 64(1A) | |
| 10(33) | Income from transfer of units of Unit Scheme, 1964 | |
| 10(34) | Dividend income under section 115-O | |
| 10(34A) | Income arising to an assessee on account of buy back of shares | |
| 10(35) | Income from units of Mutual Funds | |
| 10(35A) | Distributed income of an investor from securitisation trust | |
| 10(36) | Long-term capital gains from equity shares | |
| 10(37) | Capital gains from transfer of agricultural land | |
| 10(37A) | Capital gains of transfer of a specified capital asset under Land Pooling Scheme | |
| 10(38) | Long-term capital gains from transfer of equity shares or units of an equity oriented fund | |
| 10(39) | Income of notified persons from any international sporting event held in India | |
| 10(40) | Income of subsidiary company by way of grant from holding company engaged in power business | |
| 10(41) | Income arising from transfer of a capital asset of an undertaking engaged in power business | |
| 10(42) | Income of body/authority established under a bilateral treaty | |
| 10(43) | Amount received by an individual as a loan in a reverse mortgage transaction | |
| 10(44) | Income received by any person from New Pension System Trust | |
| 10(45) | Allowance or perquisite paid to Chairman/retired Chairman or member/retired member of UPSC [Omitted] | |
| 10(46) | Specified income of statutory body or authority or Board or Trust | |
| 10(47) | Income of an infrastructure debt fund | |
| 10(48) | Income in Indian currency by a foreign company for sale of crude oil | |
| 10(48A) | Income of Foreign company from storage and sale of crude oil stored as part of strategic reserves | |
| 10(48B) | Income of Foreign Company from sale of leftover stock of crude oil from strategic reserves at the expiry of agreement or arrangement | |
| 10(48C) | Income to the India Strategic Industry Development Board under an arrangement for replenishment of | |
| 10(48D) | Income to an institution established for financing the infrastructure and development | |
| 10(48E) | Income to a developmental financing institution, licensed by the RBI | |
| 10(49) | Income of National Financial Holdings Company Limited | |
| 10(50) | Income from specified service chargeable to equalisation levy | |
| 10A | Special provision in respect of newly established undertakings in free trade zone, etc. | |
| 10AA | Special provisions in respect of newly established units in Special Economic Zones | |
| 10B | Special provisions in respect of newly established hundred per cent export-oriented undertakings | |
| 10BA | Special provisions in respect of export of certain articles or things | |
| 10BB | Meaning of Computer programmes in certain cases | |
| 10C | Special provision in respect of certain industrial undertakings in North-Eastern Region | |
| 11 | Income from property held for charitable or religious purposes | |
| 12 | Income of trusts or institutions from contributions | |
| 12A | Conditions for applicability of sections 11 and 12 | |
| 12AA | Procedure for registration | |
| 12AB | Procedure for fresh registration | |
| 13 | Section 11 not to apply in certain cases | |
| 13A | Special provision relating to incomes of political parties | |
| 13B | Special provisions relating to voluntary contributions received by electoral trust | |
| CHAPTER IV | ||
| Computation of Total Income | ||
| Heads of income | ||
| 14. | Heads of income | |
| 14A. | Expenditure incurred in relation to income not includible in total income | |
| A-Salaries | ||
| 15. | Salaries | |
| 16. | Deductions from salaries | |
| 17. | “Salary”, “perquisite” and “profits in lieu of salary” defined | |
| B.- Omitted by the Finance Act, 1988, w.e.f. 1-4-1989 | ||
| [18 to 21. Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] | ||
| C.- Income from house property | ||
| 22. | Income from house property | |
| 23. | Annual value how determined | |
| 24. | Deductions from income from house property | |
| 25. | Amounts not deductible from income from house property | |
| 25A. | Special provision for arrears of rent and unrealised rent received subsequently | |
| 25AA. | Unrealised rent received subsequently to be charged to income-tax | |
| 25B. | Special provision for arrears of rent received | |
| 26. | Property owned by co-owners | |
| 27. | “Owner of house property”, “annual charge”, etc., defined | |
| D.—Profits and gains of business or profession | ||
| 28. | Profits and gains of business or profession | |
| 29. | Income from profits and gains of business or profession, how computed | |
| 30. | Rent, rates, taxes, repairs and insurance for buildings | |
| 31. | Repairs and insurance of machinery, plant and furniture | |
| 32. | Depreciation | |
| 32A. | Investment allowance | |
| 32AB. | Investment deposit account | |
| 32AC. | Investment in new plant or machinery | |
| 32AD. | Investment in new plant or machinery in notified backward areas in certain States | |
| SUBJECT INDEX | ||
| Volume 4 | ||
| D.- Profits & gains of business or profession | ||
| 33 | Development rebate | |
| 33A | Development allowance | |
| 33AB | Tea Development Account, Coffee Development Account and Rubber Development Account | |
| 33ABA | Site Restoration Fund | |
| 33AC | Reserves for shipping business | |
| 33B | Rehabilitation allowance | |
| 34 | Conditions for depreciation allowance and development rebate | |
| 34A | Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period | |
| 35 | Expenditure on scientific research | |
| 35A | Expenditure on acquisition of patent rights or copyrights | |
| 35AB | Expenditure on know-how | |
| 35ABA | Expenditure for obtaining right to use spectrum for telecommunication services | |
| 35ABB | Expenditure for obtaining licence to operate telecommunication services | |
| 35AC | Expenditure on eligible projects or schemes | |
| 35AD | Deduction in respect of expenditure on specified business | |
| 35CCA | Expenditure by way of payment to associations and institutions for carrying out rural development programmes | |
| 35CCB | Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources | |
| 35CCC | Expenditure on agricultural extension project | |
| 35CCD | Expenditure on skill development project | |
| 35D | Amortisation of certain preliminary expenses | |
| 35DD | Amortisation of expenditure in case of amalgamation or demerger | |
| 35DDA | Amortisation of expenditure incurred under voluntary retirement scheme | |
| 35E | Deduction for expenditure on prospecting, etc., for certain minerals | |
| 36 | Other deductions | |
| 37 | General | |
| 38 | Building, etc., partly used for business, etc., or not exclusively so used | |
| 40 | Amounts not deductible | |
| 40A | Expenses or payments not deductible in certain circumstances | |
| SUBJECT INDEX | ||
| Volume 5 | ||
| 41. | Profits chargeable to tax | |
| 42. | Special provision for deductions in the case of business for prospecting, etc., for mineral oil | |
| 43. | Definitions of certain terms relevant to income from profits and gains of business or profession | |
| 43A. | Special provisions consequential to changes in rate of exchange of currency | |
| 43AA. | Taxation of foreign exchange fluctuation | |
| 43B. | Certain deductions to be only on actual payment | |
| 43C. | Special provision for computation of cost of acquisition of certain assets | |
| 43CA. | Special provision for full value of consideration for transfer of assets other than capital assets in certain cases | |
| 43CB. | Computation of income from construction and service contracts | |
| 43D. | Special provision in case of income of public financial institutions, public companies, etc. | |
| 44. | Insurance business | |
| 44A. | Special provision for deduction in the case of trade, professional or similar association | |
| 44AA | Maintenance of accounts by certain persons carrying on profession or business | |
| 44AB. | Audit of accounts of certain persons carrying on business or profession | |
| [44AC. | Omitted by the Finance Act, 1992, w.e.f. 1-4-1993] | |
| 44AD. | Special provision for computing profits and gains of business on presumptive basis | |
| 44ADA. | Special provision for computing profits and gains of profession on presumptive basis | |
| 44AE. | Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages | |
| 44AF. | Special provisions for computing profits and gains of retail business | |
| 44B. | Special provision for computing profits and gains of shipping business in the case of non-residents | |
| 44BB. | Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils | |
| 44BBA. | Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents | |
| 44BBB. | Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects | |
| 44C. | Deduction of head office expenditure in the case of non-residents | |
| 44D. | Special provisions for computing income by way of royalties, etc., in the case of foreign companies | |
| 44DA. | Special provision for computing income by way of royalties, etc., in case of non-residents | |
| 44DB. | Special provision for computing deductions in the case of business reorganisation of co-operative banks | |
| E.—Capital gains | ||
| 45. | Capital gains | |
| 46. | Capital gains on distribution of assets by companies in liquidation | |
| 46A. | Capital gains on purchase by company of its own shares or other specified securities | |
| 47. | Transactions not regarded as transfer | |
| 47A. | Withdrawal of exemption in certain cases | |
| 48. | Mode of computation | |
| 49. | Cost with reference to certain modes of acquisition | |
| 50. | Special provision for computation of capital gains in case of depreciable assets | |
| 50A. | Special provision for cost of acquisition in case of depreciable asset | |
| 50B. | Special provision for computation of capital gains in case of slump sale | |
| 50C. | Special provision for full value of consideration in certain cases | |
| 50CA. | Special provision for full value of consideration for transfer of share other than quoted share | |
| 50D. | Fair market value deemed to be full value of consideration in certain cases | |
| 51. | Advance money received | |
| [52. | Omitted by the Finance Act, 1987, w.e.f. 1-4-1988] | |
| [53. | Omitted by the Finance Act, 1992, w.e.f. 1-4-1993] | |
| 54. | Profit on sale of property used for residence | |
| [54A. | Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972] | |
| 54B | Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases | |
| [54C. | Omitted by the Finance Act, 1976, w.e.f. 1-4-1976] | |
| 54D. | Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases | |
| 54E. | Capital gain on transfer of capital assets not to be charged in certain cases | |
| 54EA. | Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities | |
| 54EB. | Capital gain on transfer of long-term capital assets not to be charged in certain cases | |
| 54EC. | Capital gain not to be charged on investment in certain bonds | |
| 54ED. | Capital gain on transfer of certain listed securities or unit, not to be charged in certain cases | |
| 54EE. | Capital gain not to be charged on investment in units of a specified fund | |
| 54F. | Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house | |
| 54G. | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area | |
| 54GA. | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone | |
| 54GB. | Capital gain on transfer of residential property not to be charged in certain cases | |
| 54H. | Extension of time for acquiring new asset or depositing or investing amount of capital gain | |
| 55. | Meaning of “adjusted”, “cost of improvement” and “cost of acquisition” | |
| 55A. | Reference to Valuation Officer | |
| F.—Income from other sources | ||
| 56. | Income from other sources | |
| 57. | Deductions | |
| 58. | Amounts not deductible | |
| 59. | Profits chargeable to tax | |
| CHAPTER V | ||
| INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME | ||
| 60. | Transfer of income where there is no transfer of assets | |
| 61. | Revocable transfer of assets | |
| 62. | Transfer irrevocable for a specified period | |
| 63. | “Transfer” and “revocable transfer” defined | |
| 64. | Income of individual to include income of spouse, minor child, etc. | |
| 65. | Liability of person in respect of income included in the income of another person | |
| CHAPTER VI | ||
| AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS | ||
| Aggregation of income | ||
| 66. | Total income | |
| [67. | Omitted by the Finance Act, 1992, w.e.f. 1-4-1993] | |
| 67A. | Method of computing a member’s share in income of association of persons or body of individuals | |
| 68. | Cash credits | |
| 69. | Unexplained investments | |
| 69A. | Unexplained money, etc. | |
| 69B. | Amount of investments, etc., not fully disclosed in books of account | |
| 69C. | Unexplained expenditure, etc. | |
| 69D. | Amount borrowed or repaid on hundi | |
| CHAPTER XVII | ||
| COLLECTION AND RECOVERY OF TAX | ||
| A.—General | ||
| 190. | Deduction at source and advance payment | |
| 191. | Direct payment | |
| B.—Deduction at source | ||
| 192. | Salary | |
| 192A. | Payment of accumulated balance due to an employee | |
| 193. | Interest on securities | |
| 194. | Dividends | |
| 194A. | Interest other than “Interest on securities” | |
| 194B. | Winnings from lottery or crossword puzzle, etc. | |
| BB.—Collection at source | ||
| C.—Advance payment of tax | ||
| D.—Collection and recovery | ||
| E.—Tax payable under provisional assessment | ||
| CHAPTER XVIII | ||
| RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES | ||
| CHAPTER XIX | ||
| REFUNDS | ||
| CHAPTER XIXA | ||
| SETTLEMENT OF CASES | ||
| CHAPTER XIXAA | ||
| DISPUTE RESOLUTION COMMITTEE IN CERTAIN CASES | ||
| CHAPTER XIXB | ||
| ADVANCE RULINGS | ||
| CHAPTER XX | ||
| APPEALS AND REVISION | ||
| Chapter | Content | Page |
| Volume 11 | ||
| Chapter XX | APPEALS AND REVISION | 16841 |
| Chapter XXA | ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX |
17353 |
| Chapter XXB | REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX | 17401 |
| Chapter XXC | PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER |
17445 |
| Chapter XXI | PENALTIES IMPOSABLE | 17500 |
| Chapter XXII | OFFENCES AND PROSECUTIONS | 18062 |
| Chapter XXIIA | ANNUITY DEPOSITS | 18323 |
| Chapter XXIIB | TAX CREDIT CERTIFICATES | 18346 |
| Chapter XXIII | MISCELLANEOUS | 18367 |
| Volumn 12 | ||
| Chapter 11 | Exemptions | 98 |
| Chapter 1 | Interpretation of Law | 1 |
| Chapter 2 | Constitutionality | 28 |
| Chapter 3 | The Wealth-tax Act, 1957 in vogue between A.Y. 1957-1958 and A.Y. 2015-2016 (Sectionwise Commentary) | 43 |
| Chapter 4 | The Wealth-tax Rules, 1957 | 1077 |
| Chapter 5 | Wealth-tax Settlement Commission (Procedure) Rules, 1997 | 1193 |
Additional information
| Publisher | Bharat |
|---|
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