Practical Handbook of Income Tax

CONTENTS:

• Residential Status & Tax Incidence
• Salary and its Computation
• Income from Property and its Computation
• Income from Business and its Computation
• Capital Gains and its Computation
• Income from Other Sources and Its Computation
• Clubbing of Income
• Set-off and carry forward of Losses
• Allowances & Tax Credits
• Taxation of Individuals
• Taxation of Association of Persons
• Taxation of Companies
• Presumptive Income, Taxation of PE, Non-Residents & Liability in Special Cases
• Returns/Assessment of Income
• Advance Tax / Deduction of Tax at Source
• Collection & Recovery of Tax
• Penalities and Prosecutions
• Appeals & References
• Investment Tax on Income and Tax Arrears Settlement Incentives Scheme
• Statements & Miscellaneous Provisions

Published since 1990, this is considered as the best guide for professionals & students alike, containing section-wise analysis of various provisions of income tax law with suitable illustrations, case-law and departmental circulars/ instructions etc. arranged systematically under different chapters.