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Understanding of Provisions of Deemed Income
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| Book Details | |
| Title | Understanding of Provisions of Deemed Income |
| ISBN | 9789378330636 |
| Edition | Edn. – 2026 |
| Pages | 664 |
| Authors | Ram Dutt Sharma |
| Publisher | Commercial Law Publishers |
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Description
Understanding of Provisions of Deemed Income – Edition 2026 is a comprehensive and analytical guide on the concept of deemed income under the Income Tax law. Authored by Ram Dutt Sharma and published by Commercial Law Publishers, this book provides in-depth coverage of complex provisions where income is taxed on a deemed basis.
With 664 pages of detailed and structured content, the book explains provisions relating to deemed income under various sections, tax implications, legal interpretations, and judicial precedents. It simplifies intricate concepts and highlights practical issues faced during assessments and litigation.
This publication is highly valuable for chartered accountants, tax practitioners, advocates, finance professionals, consultants, academicians, and students dealing with advanced direct taxation and compliance matters.
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| Chapter | Content | Page |
| 1 | Introduction | 1 |
| 2 | Deemed Dividend [Section 2(40)(e)] [Corresponding to Section 2(22)(e) of the Income Tax Act, 1961] |
5 |
| 3 | Any sum received under Keyman Insurance Policy [Section 2(49)(p)] {Corresponding to section 2(24)(xi) of the Income Tax Act, 1961} |
28 |
| 4 | Income deemed to be received in the Tax year [Section 7] {Corresponding to Section 7 of the Income Tax Act, 1961} |
41 |
| 5 | Income on receipt of Capital Asset or Stock in Trade by Specified Person from Specified Entity [Section 8] {Corresponding to section 9B of the Income Tax Act, 1961} |
45 |
| 6 | Income deemed to accrue or arise in India [Section 9] {Corresponding to Section 9 of the Income Tax Act, 1961} |
50 |
| 7 | Deemed Rental Income from Vacant House Properties [Section 21] {Corresponding to Section 23(2) to (5) of the Income Tax Act, 1961} |
122 |
| 8 | Any sum received or receivable, in cash or in kind under an Agreement [Section 26(2)(h)] {Corresponding to Section 28(va) of the Income Tax Act, 1961} |
136 |
| 9 | Conversion of Inventory into Capital Asset [Section 26(2)(j)] {Corresponding to Section 28(via) of the Income Tax Act, 1961} |
158 |
| 10 | Employees contribution Deposited after due date of filing of return of income under section 263(1) for the tax year [Section 29(1)(e)] {Corresponding to Section 36(1)(va) of the Income Tax Act, 1961} |
168 |
| 11 | Deemed earlier Allowed Expenditure as Business Income [Section 36(5)] {Corresponding to Section 40A(3A) of the Income Tax Act, 1961} |
172 |
| 12 | Cessation of Liabilities deemed Profits Chargeable to Tax [Section 38] {Corresponding to Section 41 of the Income Tax Act, 1961} |
176 |
| 13 | Determining the full value of consideration in cases of Transfer of Immovable Property – Deemed Capital Gain [Section 78] {Corresponding to Section 50C of the Income Tax Act, 1961} |
217 |
| 14 | Forfeiture of Advance Money on Failed Negotiation [Section 92(2)(h)] {Corresponding to Section 56(2)(ix) of the Income Tax Act, 1961} |
259 |
| 15 | Money/Property received without consideration or Inadequate Consideration [Section 92(2)(m)] {Corresponding to Section 56(2)(x) of the Income Tax Act, 1961} |
270 |
| 16 | Deemed Income – If any amount or benefit is obtained by a successor [Section 95] {Corresponding to Section 59 of the Income Tax Act, 1961} |
289 |
| 17 | Disallowance of remuneration and interest paid by firm to partners [Section 35(e)] |
295 |
| 18 | Unexplained Investment [Section 103] {Corresponding to Section 69 of the Income Tax Act, 1961} |
410 |
| 19 | Unexplained Asset [Section 104] [Corresponding to Section 69A of the Income-Tax Act, 1961] |
451 |
| 20 | Unexplained Expenditure [Section 105] {Corresponding to Section 69C of the Income-Tax Act, 1961} |
500 |
| 21 | Amount borrowed or repaid through negotiable instrument, Hundi etc. [Section 106] {Corresponding to Section 69D of the Income Tax Act, 1961} |
531 |
| 22 | Tax on Income referred to in Sections 102 or 103 or 104 or 105 [Section 195] {Corresponding to Section 115BBE of the Income Tax Act, 1961} |
551 |
| 23 | Interest received on any Compensation or on Enhanced Compensation [Section 278(1)] {Corresponding to Section 145B(1) of the Income Tax Act, 1961} |
575 |
| 24 | Escalation claims and Export Incentives deemed to be the Income [Section 278(2)] {Corresponding to Section 145B(2) of the Income Tax Act, 1961} |
582 |
| 25 | Assistance in the form of a subsidy or grant or cash incentive or duty drawback or waiver or Concession or Reimbursement [Section 278(3)] {Corresponding to Section 145B(3) of the Income Tax Act, 1961} |
585 |
| 26 | Recovery after Discontinuance of Business or Profession [Section 320] {Corresponding to Section 176 of the Income Tax Act, 1961} |
599 |
| 27 | Tax on Deemed income from Accreted Income of a Trust or Institution [Section 352] {Corresponding to Sections 115TD to 115TF of the Income Tax Act, 1961} |
617 |
| 28 | Deemed Income of Charitable and Religious Trusts | 629 |
| 29 | Notional Income or Deemed Income | 640 |
| 30 | Addition of deemed income on protective basis | 649 |
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| Publisher | Commercial |
|---|
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