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  • Central Law Publication's Principles of Taxation Laws with Goods & Services Tax Act, 2017 (GST) by Prof. Ullas Kumar Saha

Contents:

PART I

INCOME TAX

CHAPTER 1

History of Taxation

The Establishment of Income Tax in Modern India

Salient features of 1922

After Independence, 1947

Modernization and Tax Payer Services

Definition

What is Tax

Salient Features of Indian Tax System

(1)   Increasing importance of tax revenue

(2)   Tax revenue as a percentage of national income

(3)   Structure of Taxes

(4)   Shift in Relative Importance of Taxes

(5)   Progressive Tax Rate Structure

Evaluation of the Tax System

i.         Adequacy and productivity

ii.       Efficiency

iii.      Equity

iv.      Certainty

Uses of Taxes

How does the government produce funds for this

Classification of Taxes

Direct and Indirect Taxes

Direct Tax versus Indirect Tax

What is GST (Goods and Services Tax)

What taxes will be levied under GST

 

CHAPTER 2

Taxation system under Constitution of India

Union list and State list relevant to Taxation

Union List

State List

 

CHAPTER 3

Definitions

Advance tax

1.       Liability for payment of Advance Tax

2.       When the advance tax liability arise

3.       Due dates and Installments of advance tax

4.       TDS/TCS need to be considered

5.       How the advance payment can be made

6.       Specific exemption from payment of advance tax

7.       Consequences for nonpayment of Advance tax

Agricultural Income

Certain income which is treated as Agriculture Income

Certain income which is not treated as Agricultural Income

CASE LAWS

Conclusion

Amalgamation

Tax Relief’s and Benefits in case of Amalgamation

1.       Tax Relief to the Amalgamating Company

2.       Tax Relief to the shareholders of an Amalgamating Company

3.       Tax Relief to the Amalgamated Company

Assessee

“assessee in default”

Normal Assessee

Representative Assessee

Deemed Assessee

Assessment year

Previous year

Business

Adventure in the Nature of Trade

Capital asset

Capital Expenditure and Revenue Expenditure

Capital Expenditure

Revenue Expenditure

Key Differences between Capital and Revenue Expenditure

Example

Conclusion

Capital Receipts and Revenue Receipts

Introduction

Capital Receipt

Revenue Receipt

Distinction between Capital Receipt and Revenue Receipt

Company

Classes of Companies

Section 2(23A)—Foreign Company

Section 6 (3). Residential Status of foreign Company

Residential Status of a Company

Income

Person

 

CHAPTER 4

Basis of Charge of Income Tax

Charge of income-tax

Scope of total income

Residential status

Difference between resident and not ordinarily resident

 

CHAPTER 5

Residential Status and its effect on Tax Incidence

Residential Status

Resident (Ordinary Resident) [Section 6(1)]

Resident but Not Ordinarily Resident

To Summarise

Non-resident [Section 2(30)]

Important Points

Residence in India (Section 6)

Important Points to be borne in Mind while Determining the Residential Status of an Individual

Points to be considered by NRIs

Residential status of Hindu Undivided Family

Ordinary Resident [Section 6(2)]

Not Ordinarily Resident [Section 6(6)(b)]

Non-Resident [Section 2(30)]

Residential Status of FIRM and AOP or BOI

Ordinary Resident [Section 6(2)]

Not Ordinarily Resident

Non-Resident [Section 2(30)]

Residential status of A Company

Ordinary Resident [Section 6(3)]

Not Ordinarily Resident

Non-Resident [Section 2(30)]

Residential status of every Other Person. [Section 6(4)]

Chargeable Income

Scope of total income

 

CHAPTER 6

Section 9—Income deemed to accrue or arise in India

Introduction

Legislative History

Vodafone Case and Indian Tax Laws

Section 9—Income deemed to accrue or arise in India

Nature of income brought within the tax ambit under Section 9 (1) (i), (ii), (iii)

and (iv) of the Income tax Act 1961    

Business connection

Permanent Establishment

Income sought to be taxed under Section 9(v), (vi) and (vii) of the Income tax Act. 1961

Conclusion:

 

CHAPTER 7

Exempted Incomes

Introduction

Exemption under Special Provisions—Sections 10A/10AA/10B/10BA.

Definitions

 

CHAPTER 8

Trust

Registration of Trust

Procedure for registration

Cancellation of Registration granted under Section 12A

Amendment by Finance Act' 2017

Applicable

Trusts Claiming Exemption under section 11

Income from Property held under Trust—Sec. 12

Meaning of ‘Property held under Trust

Meaning of ‘Charitable Purpose’ [Sec. 2(15)1

Meaning of Religious Purpose

Advancement objects of general public utility

Charitable Trust Carrying on a Business [Sec. 11(4) & 11(4A)1

Trusts Partly for Charitable Purposes (applicable to trusts created before 1.4.1962 [Sec. ll(l)(b)]

Trusts on Income without involving Transfer of Assets

Trusts by Revocable Transfer of Assets

Trust Eligible for Exemption under section 11 and 12

Corpus Donation fully Exempt ISec. ll(l)(d)]

Income Applied to Charitable or Religious Purposes. [Sec. 11(1)1

How to determine application of income

Income Deemed to be applied to Charitable Purposes [Expl. 2 to Sec. 11(1)].

Accumulation of Income for Charitable or Religious Purposes Exemption for Income

Accumulated or Set Apart up to 15%   

Exemption for Accumulation of Income in Excess of Specified Limit [Sec. 11(2)]

Purpose of Accumulation must be specified

Income by way profits and gains of business

Exemption in relaation to capital gains [Sec. 11(1A)]

Investment of Trust Funds in Specified Modes or Forms of Deposit [Sec. 11(5)]

Conditions for applicability of Sec. 11 and 12

Cancellation of Registration [Sec. 12AA (3)]

Trusts not eligible for Exemption [Sec. 13]

How can a Political party claim exemption [Sec. 13A)

Conditions for claiming exemption under section 13A

Exemption to Electoral Trust [Sec. 13B]

 

CHAPTER 9

Heads of income

Introduction

Five main Income tax heads

Income from salary

Income from house property

Profits and gains of business or profession

Capital gains

Income from other sources

 

CHAPTER 10

Salary

Income under the head “Salaries”

Salary [Section 17(1)]

Perquisites

Taxation of perquisites

Perquisites taxable in the hands of the employee as a part of salary income

Valuation of perquisites taxable in the hands of the employee

Where accommodation is provided by the Central Government or any State Government

Where unfurnished accommodation is provided by any employer other than the

Central Government or any State Government

Where furnished accommodation is provided by any employer other than the

Central Government or any State Government

Where accommodation is provided by the employer in a hotel

Exception for accommodation in mining site, onshore oil exploration site, etc

Exception for accommodation on account of transfer

Value of benefit from the provision of the services of a sweeper,

a gardener, a watchman or a personal attendant

Value of benefit resulting from the supply of gas, electric energy or water        

Value of benefit resulting from the provision of free or concessional educational facilities

Value of the benefit resulting from the provision of interest-free or concessional loan

Value of benefit resulting from the use of any movable asset

Value of benefit to the employee arising from the transfer of any movable asset

Certain perquisites and allowances exempt from income tax

Provision of medical facilities, etc. (Proviso to Sec. 17(2))

Exemption for employees with salary not exceeding Rs. 1 lakh

Exemption of leave travel concession for travel in India

Exemption of perquisites allowed outside India by the Government to a citizen of India

Exemption of children’s education allowance and transport allowance subject to limits 

CHAPTER 11

Income from house property

Conditions necessary for taxing income from house property

‘Owner’-concept

Ownership is relevant for the previous year

Deemed ownership

Co-ownership

Annual value how determined

Determination of income from house property

Determination of Annual Value of Self-occupied property

Annual Value of one house away from work place

Determination of Annual Value of Let out house properties

Deductions from income from house property

Interest for pre-construction period

Benefit for vacancy for the period when the property remains vacant (in cases of let out properties

Exclusion of unrealised rent from annual value (Expl. to Section 23(1))

Amount not deductible from income from house property

Special provision for cases where unrealised rent allowed as deduction is realised subsequently

Set off and carry forward of loss in cases of house properties

(A)     Where the property has been let out

(B)     Where the house is self occupied

Computation of income from self occupied property

Interest on borrowed capital for self occupied property

Deduction under section 80C in relation to investment in new residential

house property

 

CHAPTER 12

Income From Business/Profession

Section 2(13) : Business

Section 2 (36): Profession

Method of computing taxable income

Basis of charge: Section 28

Speculation Business [Explanation to Section 28]

Speculative Business is Distinct Business

Why Distinct Business?

What is speculative transaction?

What shall not deem to be speculative transactions

What is Eligible Transaction for security derivative

What is Eligible Transaction for Commodity derivative

A single transaction cannot constitute speculative business

Treatment of Losses in Speculation business

Computation of income from business (Section 29)

Deductions for expenses specifically allowed under Section 30 to Section 43D

1.        Rent, rates, taxes, repairs and insurance of building (Section 30)

Rules from Section 30 Income Tax Act

Tenant

Capacity of Owner

Insurance

Usage Basis

Rent Allowability

Depreciation

2.        Repairs & Insurance of machinery. Plant & Furniture (Sec.31)

3.        Depreciation under section 32

Rates of depreciation

Additional depreciation

Rate of additional depreciation: 20% of actual cost

Unabsorbed deprivation [Section 32(2)1

Investment Allowance for investment in new plant and machinery [U/s 32AC]

Tea development account, coffee development account and rubber

development account [Section 33AB]

Site Restoration Fund [Section 33ABA]

Reserve for shipping business [Section-35]

Expenditure on Scientific Research [Section-35]

Expenditure on acquisition of patent rights or copyrights [Section-35A]     

Important point

Tax Treatment on Sale of Patent/Copy right covered under section 35A

Expenditure on Know-How [Section-35AB]

Expenditure for obtaining License to operate Telecommunication Services

[Section-35ABB]

Deduction in respect of expenditure incurred on setting up of a Specified

Business [Section-35AD]

Rate of Deduction

Expenditure by way of payment to associations and institutions for carrying out

rural development programmes [Section-35AD]

Conditions :

Amortisation of Certain Preliminary Expenses [Section-35D]

Expenditure on Demerger or Amalgamation [Section-35DD]

Amortisation of Expenditure Incurred Under Voluntary Retirement Scheme [Section-35DDA]

Expenditure on Prospecting etc., for certain Minerals [Section-35E]

Deduction u/s. 36 & 37

General Expenditure for the purpose of business or profession Section 37

Expenses Not Deductible Under Section 37

Section 14A : Disallowance of Expenditure incurred in relation to income

exempt from tax

Background

Position prior to the introduction of section 14A

Objective behind insertion of section 14A with retrospective effect    

Legislative history in brief

Analysis of section 14A

Expenditure incurred in relation to income which does not form part of the

total income [Section 14A(1)]

Relevance of the words ‘in relation to’

Relevance of the word ‘expenditure incurred’

CBDT’s clarification regarding disallowance of expenses under

section 14A in cases where corresponding exempt income has not been

earned during the financial year        

Determination of expenditure incurred in relation to exempt income by the

Assessing Officer [Section 14A(2)]

Determination of expenditure incurred in relation to exempt income

by the Assessing Officer when assessee claims that no

expenditure has been incurred [Section 14A(3)]       

Prescribed method of determining the quantum of expenditure incurred

for earning exempt income [Rule 8D]

Deductions under section 40

Deduction to firm / AOP on certain appropriations

EXPENSES OR PAYMENTS NOT DEDUCTIBLE IN CERTAIN

CASES UNDER SECTION 40 A

Payments to certain persons which are unreasonable or excessive under Section 40A(2)

Payments exceeding 10,000 made otherwise than by a crossed cheque or a draft

Provision made for payment of gratuity under section 40 A (7)           

Contributions by employer to non-statutory funds under section 40A(9) & 40A (10)

Deduction under section 43

Insurance business [Section 44]

Special provision for deduction in the case of trade, professional or similar

association [Section 44A]

Maintenance of accounts by certain persons carrying on profession or business [Section-44AA]

Rule 6F: Books of Account to be maintained

Books to be maintained

Period for which the Books & other documents to be maintained       

Place where Books to be maintained

Audit of accounts of certain persons carrying on business or profession

[Section 44AB]

Due date by which a taxpayer should get his accounts audited

Penalty for not getting the accounts audited as required by

section 44AB

Special provision for computing profits and gains of business on

presumptive basis [Section-44AD]

Applicability of the scheme

Eligible business

Scheme of computation of income

Provisions relating to various allowances/disallowances

Provisions in case of a partnership firm

Provisions relating to maintenance of books of account

Declaration of lower income

Declaration of higher income

Applicability of Provisions of Advance Tax

Special provision for computing profits and gains of profession on

presumptive basis [44ADA]

Eligible Professions under section 44ADA

Computation of Presumptive Income under section 44ADA.

Applicability of Provisions of Advance Tax

Special provision for computing profits and gains of business of plying.

hiring or leasing goods carriages [Section-44AEl

Applicability of Section 44AE

Eligibility

Calculation of Income under Presumptive Scheme

Calculation of Presumptive Income in case of Partnership

Treatment of Depreciation under Section 44AE

Maintenance of Books of Accounts under Presumptive Scheme         

Declaration of Lower Income

Declaration of Higher Income

Special provision for computing profits and gains of shipping business

in the case of non-residents [Section 44B]

Special provision for computing profits and gains in connection with the

business of exploration, etc., of mineral oils [Section-44BBl.

Special provision for computing profits and gains of the business of

operation of aircraft in the case of non-residents [Section-44BBA].

Special provision for computing profits and gains of foreign companies engaged in the business of

civil construction, etc., in certain turnkey power projects [Section-44BBBJ

Special provisions for computing income by way of royalties, etc., in the

case of foreign companies [Section-44D]

Special provision for computing income by way of royalties, etc., in case of non-residents [Section-44DA]

 

CHAPTER 13

Capital Gain

Capital Gain [Section 451

Capital Assets

Types of Capital Assets

Short-term capital asset

Long-term capital asset

Transfer

Transfer of a Capital Asset [Section 2(47)] for Computing

Capital Gain

Tax on Short-Term and Long-Term Capital Gains

Tax on Equity and Debt Mutual Funds

Change in Tax Rules for Debt Mutual Funds

Calculating Capital Gains

Terr, is one need to Know

Cost of acquisition

Cost of improvement

How to Calculate Short-Term Capital Gains

How to Calculate Long-Term Capital Cains

In the case of sale of shares, you may be allowed to deduct these expenses

Indexed Cost of Acquisition/Improvement

Indexed cost of improvement is calculated as

Exemption on Capital Gains

Section 54: Exemption on Sale of House Property on Purchase of another House Property

Section 54B: Exemption on Capital Gains from Transfer of Land Used

for Agricultural Purpose

Saving Tax on Sale of Agricultural Land

Section 54D: Capital Gains on Compulsory Acquisition of Land and Buildings

Non-utilisation of Long Term Capital Gain before due date of filing of return [Section 54D(2)]

Section 54E: Capital gain on transfer of capital assets not to be charged in certain cases

Section 54EA: Capital gain on transfer of long-term capital assets not to be charged

in the case of investment in specified securities        

Section 54EB: Capital gain on transfer of long-term capital assets not

to be charged in certain cases

Section 54EC: Capital gain not to be charged on investment in

certain bonds

Application of Section 54EC

Tax Deductions Under Section 54EC Based On Amount Invested

Maximum Limit Permitted Under Section 54EC

Lock In Period Specified Under Section 54EC

Other Exemptions Permitted Under Section 54EC

Bonds Acquired or Purchased Jointly By Two Individuals

Depreciable Assets

Non-Availability of Long-Term Specified Assets

Installments

Closure of Subscription

Section 54ED: Capital gain on transfer of certain listed securities or

unit not to be charged in certain cases

Section 54EE: Capital gain not to be charged on investment in units of a specified fund

Section 54F: Exemption on capital gains on sale of any asset other than a house property

Section 54G: Exemption of capital gains on transfer of assets in cases

of shifting of industrial undertaking from urban area

Amount of exemption

Non-utilization of amount before filing of return [Section 54G(2)].

Section 54GA: Exemption of capital gains on transfer of assets in cases of shifting

of industrial undertaking from urban area to any Special

Economic Zone

Amount of Exemption

No transfer of new assets within 3 years

Section 54GB: Capital gain on transfer of residential property not to be charged in certain cases

Section 54H: Extension of time for acquiring new asset or depositing or investing amount

of capital gain 

CHAPTER 14

Income from Other Sources

Section 56: Income from other sources

Under Section 56(2), the following incomes are always chargeable

under the head “Income from other sources”

Section 56(2)(vii)—Gifts not chargeable to tax

Section 57- Expenditures allowed as deductions

Section 58: Sum not allowed as deductions while computing taxable

income

 

CHAPTER 15

Income of Other Persons, Included in

Assessee’s Total Income (Clubbing of Income)

Introduction

Objective

Section 60: Transfer of income where there is no transfer of assets 

Section 61. Revocable transfer of assets

Clubbing of Income for Revocable Transfer of Assets

Transfer irrevocable for a specified period

"Transfer" and "revocable transfer" defined

Additional points:

Section 64: Income of other persons included only in the Individual’s total income          

Income of Individual to include income of spouse and sons wife—Sec. 64(1)

Remuneration of spouse from a concern in which the other spouse has substantial interest

- Sec. 64(1 )(ii)

Income accruing or arising from the assets transferred by one spouse to another

without adequate consideration—Sec. 64(l)(iv)

Income from assets transferred to son’s wife without adequate consideration - Sec. 64(l)(vi):

Common issues in Sec. 64(1) (iv) and (vi)

Income from assets transferred to any person / persons or AOP for the immediate or deferred benefit of spouse /son's wife without adequate consideration—Section 64(l)(vii) / 64(l)(viii) Income of Individual to include income of Minor child—Sec. 64(1 A)

Income of Individual to include income of HUF—Sec. 64(2)

Liability of person in respect of income included in the income of another person—Sec. 64(5) 

CHAPTER 16

Deemed Income (Special Act)

Deeming Provisions of Income under section 68 and 69 of the Income Tax Act, 1961

General Background of Sections 68 to 69D

Section 68: Cash Credits

Introduction

Applicability of Section 68

Detailed Analysis of Section 68

Requirements to avoid application of the Provision

a) Identity of the creditors:

b) Capacity of creditors to advance money

c) Genuineness of transaction

Ingredients of section 68—cash credits

Section 69: Unexplained investments

Section 69 has been reproduced below

Ingredients of section 69

Section 69A: Unexplained money, etc

Ingredients of section 69A

Section 69B: Amount of investments, etc., not fully disclosed in books

of account

Ingredients of section 69B

Section 69C: Unexplained expenditure, etc

Ingredients of section 69C

69D: Amount borrowed or repaid on hundi

Ingredients of section 69D

Year of Taxability

Scope of Section 115BBE:

Tax rates applicable to amount charged to tax by virtue of

sections 68, 69, 69A, 69B, 69C and 69D

Tax Offered

 

CHAPTER 17

Set off, or carry forward losses

Set off and carry forward of losses

Meaning of Set off and Carry forward

The sequence for set-off & carry forward of losses

Intra-Head Adjustment:

Meaning of Intra-Head Adjustment

Restrictions to be kept in mind while making intra-head adjustment

of loss

Admissible Set-off

a)       Speculative Business Losses

b)       Long Term Capital Losses

c)       Loss from owning and maintaining race horses

d)       Loss of specified Business under section 35AD

Section 71: Set off of loss from one head against income from another.

Inter head Adjustments:

Restrictions to be kept in mind while making inter-head adjustment of loss   

a)       House Property Losses

b)       Non Speculative Business Losses

Section 71 A: Transitional provisions for set off of loss under the head

"Income from house property”

Carry forward of Losses:

Section 7IB: Carry forward and set off of loss from house property           

House Property Losses

Limitation of amount up to 2 Lakhs

Section 72: Carry forward and set off of business losses

Nori Speculative Business Losses

Section 72A: Provisions relating to carry forward and set off of accumulated loss and

....... unabsorbed depreciation allowance in amalgamation or demerger, etc

Section 72AA: Provisions relating to carry forward and set-off of accumulated loss

....... and unabsorbed depreciation allowance in scheme of amalgamation of banking

....... company in certain cases

Section 72AB: Provisions relating to carry forward and set-off of accumulated loss

and unabsorbed depreciation allowance in

business reorganisation of co-operative banks

Section 73: Losses in speculation business

Speculative Business Losses

Section 73A-. Carry forward and set off of losses by specified business     

Specified Business Losses

Section 74: Losses under the head "Capital gains"

Long term/Short term Capital Losses

Section 74A: Losses from certain specified sources falling under the

head "Income from other sources"

Loss from Owning and maintaining race horses

Section 78: Carry forward and set off of losses in case of change in

constitution of firm or on succession

Section 79: Carry forward and set off of losses in case of certain

companies

Exception

 

CHAPTER 18

Deductions

Introduction

Deductions—Basic Concepts

Deduction in respect of Payments

Section 80C: Deduction in Respect of Life Insurance Premium.

Deferred Annuity, contributions to Provident Fund. Subscription

to certain Equity Shares or Debentures, etc

Other important provisions

Section 80CCC: Deduction in respect to contribution to certain

Pension Fund

Section 80CCD: Deduction in respect to contribution to Pension Scheme

of Central Government

Section 80D: Deduction in Respect of Medical Insurance Premia

Section 80DD: Deduction in Respect of Maintenance including

Medical Treatment of Dependant Disabled

Persons eligible to get deduction—Resident individual/ HUF

Amount of deduction

Section 80DDB: Deduction in Respect of Medical Treatment, etc

Persons eligible to get deduction—Individual or HUF

Section 80E: Deduction in respect of Interest on Loan Taken for Higher Education

Section 80G: Deduction in respect of Donations to Certain Funds,

Charitable Institutions, etc

Amount of deduction

Section 80GG—Deduction in respect of Rent Paid for Residence  

Conditions—

Deduction in respect of Incomes

Section 80QQB: Deduction in respect of Royalty income of authors

of certain books other than text books

Amount of deduction

Other Important Conditions

Section 80 RRB: Deduction in respect of Royalty on patents

Other Deductions

Section 80U: Deduction in the case of a person with disability.......

Conclusion 

CHAPTER 19

Rebate and Relief

Section 87A.—Income Tax Rebate

Eligibility to Claim Rebate under Section 87A FY 2019-20

(AY 2020-21)

Section 89.—Relief when salary, etc. is paid in arrears or in advance.

When an employee can claim this Relief

Step for Calculation of Relief U/s 89

Difference between Income Tax Deduction, Rebate and Relief.

 

CHAPTER 20

Tax Avoidance

Special Provisions Relating To Avoidance of Tax Law

Interpretation of Tax Avoidance in developed countries

Importance of Statutory Interpretation of Tax Avoidance in India  

Applicability of Chapter X of the Income Tax Act 1961

“Income"

“Associated Enterprise”

International transactions

Section 92C. Computation of arms length price

GENERAL ANTI AVOIDANCE RULES (GAAR)

Introduction

Purpose of GAAR

Applicability of GAAR

GAAR will not apply to the arrangements as follows

Tax Avoidance v. Tax Evasion

Introduction

Tax Avoidance

Characteristics of Tax Avoidance

Perception of Court’s on Tax Avoidance

Tax Evasion

Activities relating to Tax Evasion

Perception of Judiciary on Tax Evasion

Conclusion

 

CHAPTER 21

Double Taxation

CHAPTER - IX Section 90 / 90A / 91 Double taxation avoidance

agreements (DTAA)

What is ‘Double Taxation

 

CHAPTER 22

Income Tax Authorities

Introduction

Various authorities

(1)      Administrative Income Tax Authorities

The Central Board of Direct Taxes

Principal Directors General/Director General/ Director

Principal Chief Commissioners/Chief Commissioners/

Commissioners of Income Tax

Commissioners (Appeals)

Additional Commissioners/ Joint Commissioners

Deputy Commissioners of Income-tax/Assistant Commissioners of Income-tax

Income-Tax Officers

Tax Recovery Officer

Inspectors of Income-Tax

Assessing Officer [ Sec. 2(7A)j

Importance of Assessing Officer

Section 117: Appointment of Income-Tax Authorities

Section 118: Control of Income-Tax Authorities

(2)      Judicial Income Tax Authorities

Power to Transfer Cases [Section 127]

Opportunity of Being Reheard [Section 129]

Discovery. Production of Evidence etc. [Section 131]

Search and Seizure & Survey

Power to Requisition Books of Account etc. [Section 132A]

Application of Retained Assets [Section 132B]

Power to call for information [Sections 133]

Power of Survey [Section 133A]

Power to Collect Certain Information [Section 133B)

Power to Inspect Registers of Companies [Section 134]

Other Powers [Sections 135 and 136]

Jurisdiction of Income Tax Authorities

 

CHAPTER 23

Assessment Procedure

Section 139: Return of Income

Section 139(1)—Compulsory filing of return of income

1.       Income Tax Slab Rate for AY 2018-19 for Individuals

2.       Income Tax Rates for HUF/AOP/BOI/Any other Artificial
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Central Law Publication's Principles of Taxation Laws with Goods & Services Tax Act, 2017 (GST) by Prof. Ullas Kumar Saha

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Tags: 9789390735440, Central Law Publication, Principles of Taxation Laws, Prof. Ullas Kumar Saha, Taxation Laws