• a simplified, systematic approach to the understanding of a complex subject written in a unique, simple, easy to understand language that enables a quicker grasp for the student.
• each topic, after a theoretical exposition, is followed by plenty of illustrations with solutions to facilitate the busy student to master the practical application of the law. numerous problems and solutions have been given to enable the students to clearly grasp the intricate provisions. each chapter contains theoretical and practical questions.
• even the last minute changes in the law have been incorporated in the book and it is, therefore, the latest and most up to-date book for the assessment year 20 16-20 17. the amendments made by the finance act, 2015 have been incorporated at appropriate places in the book. the highlights of amendments made by the finance act,2015 have also been given in the beginning of the book to facilitate a quick glance to the readers about the latest.
• the book is useful for the students appearing in ca inter lipcc and other specialised studies. it will also be useful for graduate/post graduate students of various universities and management institutes as well as the departmental examinations of the income-tax department.
|Author||Dr. Girish Ahuja & Dr. Ravi Gupta|
|Publisher||Bharat Law House Pvt. Ltd|
|Publication Year||36th edition, 2016|
|Number of pages||496|
Chapter 1 Introduction (Sections I to 4)
Chapter 2 Scope of Total Income & Residential Status (Sections 5 to 9)
Chapter 3 Incomes which do not form part of Total Income (Sections 10, IOA, 10]3 and II to I3A)
Chapter 3A Computation of Total Income and Tax Liability (Sections 14, I4A, 288A and 28813)
Chapter 4 Income under the Head "Salaries" (Sections I5 to I7)
Chapter 5 Income under the Head "Income from I-louse Property" (Sections 22 to 27)
Chapter 6 Income under the Head "Profits and Gains of Business or Profession (Sections 28 to 440)
Chapter 7 Income under the Head "Capital Gains" (Sections 45 to 55A)
Chapter 8 Income under the Head "Income from Other Sources" (Sections 56 to 59)
Chapter 9 Income of Other Persons Included in Assessee's Total Income (Clubbing of income)
Chapter 10 Set to Of Carry forward and Set off of Losses (Sections 70 to 80)
Chapter 11 Deductions to be made in Computing Total Income [Sections 80A to 80U (Chapter VIA)]
Chapter 12 Agricultural Income & Its Tax Treatment [Sections 2(1A) and IO(1)]
Chapter 13 Assessment of Individuals
Chapter 14 Return of income (Sections I 39 to 14(JA)
Chapter 15 Deduction of Tax at Source (Sections 190 to 206AA)
Chapter 16 Advance Payment of Tax (Sections 207-211,217 & 219)