Taxation Law

Author - Dr. JYOTI RATTAN

Editon  - 2021

Binding - Paperback

Publisher - Bharat Law House Pvt. Ltd. 

 Introduction [Sections 1-4]

Residential Status and Total Income [Sections 5-9]

Exempted Income [Sections 10-13B]

Agricultural Income [Section 2(1A)]

Computation of Total Income and Income under Head Salary [Sections 14, 14A, 15-17]

Income from House Property [Sections 22-27]

Profits and Gains of Business or Profession [Sections 28-44D]

Capital Gain [Sections 45-55]

Income from Other Sources [Sections 56-58]

Clubbing of Income [Sections 60-65]

Set Off and Carry Forward and Set Off of Losses [Sections 70-80]

Gross Total Income (GTI) and Deductions[Sections 80A-80U]

Income Tax Authorities [Sections 116-138]

Procedure of Assessment [Sections 139-154]

Relief of Income [Sections 86, 110, 89]

Tax Deduction at Source and Tax Collection at Source [TDS and TCS] [Sections 190-206CA]

Advance Tax [Sections 207-211, 234C]

Interest and Fee Payable by Assessee [Sections 218, 219, 220(2), 234A, 234B, 234C, 234D, 244A]

Appeals [Section 246-262 & 158A]

Revision by Commissioner [Sections 263-264]

Penalties, Offences and Prosecutions [Sections 271-275]