The book has lucid commentary on Income Tax with Illustrations, duly updated with all the recent amendments. It is a comprehensive and critical study of law relating to income-tax. It also includes gist of relevant CBDT Circulars and Notifications. The author has given references to the latest important Supreme Court & High Court Judicial pronouncements with relevant paragraphs at relevant places. The main unique feature of the book is, that it provides very useful tips for tax planning.
The crux of every provision has been provided in a unique manner. At the end of every provision and illustration, a synopsis has been highlighted under a frame. The amendments made by the Finance (No. 2) Act, 2019 have been highlighted separately with the effective dates, at relevant places. A section-wise study with page and para referencing have been provided at the beginning of every chapter, which facilitates reader quick glance through. To facilitate easy and quick reference, a consolidated table of cases, section-wise referencer, list of rules and list of circulars referred to in the book have been provided.
Contents of Volume 1 & 2 :
- Scope of Total Income And Residental Status
- Incomes which do not form part of Total Income
- Computation of Total Income and income under Head "Salaries"
- Income under Head "Income From House Property"
- Income under Head "Profits & Gains of Business or Profession"
- Income under Head"Capital Gains"
- Income Under the Head "Income from other Sources"
- Income of Other Persons Included in Assessee's Total Income (Clubbing of Income)
- Unexplained cash credits, investments, money, etc
- Set off or Carry forword and Set off of Losses
- Deductions to be made in computing Total Income
- Agricultural Income and Its Tax Treatment
- Assessment of Individuals
- Assessmet of Hindu Undivided Family
- Assessment of Firms
- Assessment of Association of Persons
- Assessment of Co-operative Societies
- Assessment of Trusts
- Taxation of Mutual Associations
- Assessment of Companies
- Tonnage Tax Scheme
- Taxation of Non-residents with special reference to Chapter XII and XIIA of Income TAx
- Return of Income and Procedure of Assessment
- Search, Seizure & Survey and Special Procedure for Assessment of Search Cases
- Deduction and Collection of Tax at Source
- Advance Payment of Tax
- Interest Payable by/to Assessee
- Settlement of Cases.......................
Commercial's Concise Commentary On Income Tax with Tax Planning, Problems & Solutions for A.Y. 2021-22 by Dr. Girish Ahuja & Dr. Ravi Gupta [2 Volumes]
- Publisher: Commercial Law Publisher
- Book Code: 9789391005757
- Availability: 10