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  Understanding Direct Taxes Code 2010
 

Understanding Direct Taxes Code 2010

by Ca Srinivasan Anand G

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  * Basic Concepts


* Exempt Incomes


* Income From Employment

* Income From House Property

* Income From Business

* Capital Gains

* Income From Residuary Sources

* Aggregation Of Income

* Clubbing Of Income Provisions

* Tax Incentives- Deductions From Gross Total Income From Ordinary Sources-Sub-Chapter Iv Of Chapter III

* Non-Profit Organizations

* Minimum Alternate Tax

* Tax On Income Received From Venture Capital Company And Venture Capital Fund

* Dividend Distribution Income

* Tax On Distribution Income

* Branch Profits Tax On Foreign Companies

* Wealth Tax

* Anti-Abuse Provisions

* Tax Administration

* Returns And Assessment

* Appeals And Revision

* Collection And Recovery Of Tax

* Refunds

* Requirement As To Mode Of Acceptance Payment Or Repayment In Certain Cases To Counteract Tax Evasion

* Penalties

* Prosecutions

* Advance Rulings

* Settlement Of Cases

* Business Reorganisation

* Assessment Of Unincorporated Bodies

* Miscellaneous Provisions
ISBN - 9788171947935
 


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