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Contents at a glance
Amendments brought in by the Finance Act, 2013
Chapter 1 Introduction
(Sections 1 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, 10A, 10B and 11 to 13A)
Chapter 4 Heads of Income (Section 14) and Income under the Head "Salaries"
(Sections 15 to 17)
Chapter 5 Income under the Head "Income from House Property"
(Sections 22 to 27)
Chapter 6 Income under the Head "Profits and Gains of Business or Profession"
(Sections 28 to 44D)
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)
(Sections 60 to 65)
Chapter 10 Unexplained Cash Credits, investments, money, etc.
(Sections 68 to 69D)
Chapter 11 Set off or Carry Forward and Set off of Losses
(Sections 70 to 80)
Chapter 12 Deductions to be made in Computing Total Income
[Sections 80A to 80U (Chapter VIA)]
Chapter 13 Agricultural Income & Its Tax Treatment
[Sections 2(1A) and 10(1)]
Chapter 14 Assessment of Individuals
Chapter 15 Assessment of Hindu Undivided Family
Chapter 16 Assessment of Firms
Chapter 17 Assessment of Association of Persons
Chapter 18 Assessment of Co-operative Societies
Chapter 19 Assessment of Trusts
(Sections 11 to 13)
Chapter 20 Taxation of Mutual Associations
(Section 24A)
Chapter 21 Assessment of Companies
Chapter 22 Tonnage Tax System
(Sections 115VA to 115VZC)
Chapter 23 Taxation of Non-Residents
(Chapter XII and XIIA of Income-tax Act)
Chapter 24 Return of Income and Procedure of Assessment
(Sections 139 to 154)
Chapter 25 Search & Seizure and Special Procedure for Assessment of Search Cases
(Sections 132, 132A, 132B, 133A, 153A to 153C and 158B to 158BH)
Chapter 26 Deduction and Collection of Tax at Source
(Sections 190 to 206CA)
Chapter 27 Advance Payment of Tax
(Sections 207-211, 218 & 219)
Chapter 28 Interest Payable by/to Assessee
(Sections 201(1A), 220(2), 234A to 234C & 244A)
Chapter 29 Refunds
(Sections 237 to 241)
Chapter 30 Settlement of Cases
(Sections 245A to 245L)
Chapter 31 Advance Rulings
(Sections 245N to 245V)
Chapter 32 Appeals & Revision
(Sections 246 to 264)
Chapter 33 Penalties and Prosecutions
Chapter 34 Income Tax Authorities
(Sections 116 to 119)
Chapter 35 Business Reorganisation
Chapter 36 Double Taxation Relief
(Sections 90 to 91)
Chapter 37 Concepts of tax-planning and specific management decisions
Chapter 38 Special Provisions Relating to Avoidance of Tax
(Chapter X, Sections 92 to 92F, 93 & 94)
Chapter 39 Specified Domestic Transactions and Provision of Transfer Pricing Applicable to such Transactions
(Chapter X, Sections 92BA, 92, 92C, 92D, 92E & 92F)
Chapter 40 Liability in Special Cases
(Chapter XV, Sections 159 to 179)
Chapter 41 Collection and Recovery of Tax
(Sections 156, 220 to 232)
Chapter 42 Miscellaneous Provisions
Chapter 43 Wealth Tax
Appendix 1 Rates of Taxation
Appendix 2 Table of rates at which depreciation is admissible
Appendix 3 Table of rates at which depreciation is admissible for power generation business
Appendix 4 Important Recent Judicial Decisions/Circulars
ISBN - 9789351390473
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Pages : 1876
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