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Concise Commentary on INCOME TAX including Wealth Tax with Tax Planning/Problems & Solutions
Chapter 1Introduction
[Sections 1 to 4]
Chapter 2Scope of Total Income and Residential Status
[Sections 5 to 9]
Chapter 3Incomes which do not form part of Total Income
[Sections 10, 10A, 10AA, 10B, 10BA and 11 to 13B]
Chapter 4Computation of Total Income [Sections 14 & 14A] and Income under the Head "Salaries" [Sections 15 to 17]
Chapter 5Income under the Head "Income from House Property"
[Sections 22 to 27]
Chapter 6Income under the Head "Profits and Gains of Business or Profession"
[Sections 28 to 44DB]
Chapter 7Income under the Head "Capital Gains"
[Sections 45 to 55A]
Chapter 8Income under the Head "Income from Other Sources"
[Sections 56 to 59]
Chapter 9Income of Other Persons Included in Assessee's Total Income (Clubbing of Income)
[Sections 60 to 65]
Chapter 10Unexplained cash credits, investments, money, etc.
[Sections 68 to 69D]
Chapter 11Set off or Carry Forward and Set off of Losses
[Sections 70 to 80]
Chapter 12Deductions to be made in Computing Total Income
[Sections 80A to 80U (Chapter VIA)]
Chapter 13Agricultural Income and Its Tax Treatment
[Sections 2(1A) and 10(1)]
Chapter 14Assessment of Individuals
Chapter 15Assessment of Hindu Undivided Family
Chapter 16Assessment of Firms (including LLP)
Chapter 17Assessment of Association of Persons
Chapter 18Assessment of Co-operative Societies
Chapter 19Assessment of Trusts
[Sections 11 to 13]
Chapter 20Taxation of Mutual Associations
Chapter 21Assessment of Companies
Chapter 22Tonnage Tax Scheme
Chapter 23Taxation of Non-Residents with special reference to Chapter XII and XIIA of Income-tax Act
Chapter 24Return of Income and Procedure of Assessment
[Sections 139 to 154]
Chapter 25Search, Seizure & Survey and Special Procedure for Assessment of Search Cases
[Sections 132, 132A, 132B, 133A, 153A to 153C]
Chapter 26Deduction and Collection of Tax at Source
[Sections 190 to 206CA i.e. Chapter XVIIA, XVIIB & XVIIBB]
Chapter 27Advance Payment of Tax
[Sections 207-211, 218 & 219]
Chapter 28Interest Payable by/to Assessee
[Sections 201(1A), 220(2), 234A, 234B, 234C, 234D & 244A]
Chapter 29Refunds
[Sections 237 to 241 & 245]
Chapter 30Settlement of Cases
[Sections 245A to 245L]
Chapter 31Advance Rulings
[Sections 245N to 245V]
Chapter 32Appeals and Revision
[Sections 246 to 264]
Chapter 33Penalties and Prosecutions
Chapter 34Income Tax Authorities
[Sections 116 to 119]
Chapter 35Business Reorganisation
Chapter 36Double Taxation Relief
[Sections 90, 90A and 91]
Chapter 37Concepts of tax-planning and specific management decisions
Chapter 38Special Provisions Relating to Avoidance of Tax
[Chapter X, Sections 92 to 92F, 93 and 94A]
Chapter 39Specified domestic transactions and provision of transfer pricing applicable to such transactions
[Chapter X, Sections 92BA, 92, 92C, 92D, 92E & 92F]
Chapter 40Liability in Special Cases
[Chapter XV, Sections 159 to 179]
Chapter 41Collection and Recovery of Tax
[Section 220 to 232]
Chapter 42Miscellaneous Provisions
Chapter 43Wealth Tax
Appendix 1Rates of Taxation
Appendix 2Depreciation Table
Appendix 3Table of rates at which depreciation is admissible for power generation business
SUBJECT INDEX
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