Income Tax Law and Practice Assessment Year 2022-23

• Author(s): R.K. Jain, , C.A. Sanjeev S. Thakur,
• Publisher: Scorer Guru Publications
• Pages: 713
• Language: en
• Categories: Business & Economics / Taxation / General ,

Description:...

1. Income Tax- An Introduction 2. Important Definitions 3. Assessment Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment)  8. Income from House Property 9. Depreciation 10. Profits and Gains of Business or Profession 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income    15. Set-off and Carry Forward of Losses 16. Deductions from Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Tax Deduction at Source  20. Assessment Procedure 21. Penalties, Offences and Prosecutions 22. Appeal and Revision  23. Tax-Planning 24. Recovery and Refund of Tax 25.  Advance Payment of Tax

(a). New Tax Regime

(b).  Rebate and Relief in Tax 

(c).  Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns