shipping.png

Taxation of Salaried persons, Individuals & HUFs, 13E


Rs.595
Rs.535
10%
Rs.59 (10%)

In Stock
Ships in 3 - 5 Days
Taxation of Salaried persons, Individuals & HUFs, 13E
INR
9789351298052
In Stock
535.5
Rs.535


Description

About the Book

 

The book has lucid commentary on the subject- Taxation of Salaried Persons, Individuals and HUFs. It incorporates all the amendments made by the Finance Act, 2017. The concepts like TDS from Salary, Deductions allowed to an Individual, Set off and Carry Forward of Losses, Income under head Capital Gains etc. have been explained in detail with the help of Illustrations. There is a one specific chapter “Illustrations on Income from Salary”, wherein practical examples have been given with their solutions and a gist of all the applied provisions have also been carved out at the end of every solution. Important Schemes like 8% Savings (Taxable) Bonds, 2003, Reverse Mortgage Scheme, 2008 and Capital Gains Accounts Scheme, 1988 have also been covered in appendices with their applicable Forms. Relevant applicable Income Tax Rule or other Act or Rules reference have been highlighted in a separate box.

 

Key Features

 

  • Lucid commentary on Taxation of Salaried Persons, Individuals and HUFs with Illustrations

  • Incorporating all the latest amendments

  • Highlighted the amendments brought in by the Finance Act, 2017

  • Reference to important recent judicial decisions

  • Covering Illustrations on Income from Salary in a separate chapter

  • Tables having rates of TDS from Salary and Advance Tax Calculation Formula for the FY 2017-18

 

Table of Contents

 

Preface to the Thirteenth Edition

Detailed Contents

Chapter 1

Introduction

Chapter 2

Basis of Charge and Meaning of Salary

Chapter 3

Taxability of Allowances

Chapter 4

Taxability of Perquisites

Chapter 5

Perquisites Taxable in Case of all Employees and Their Valuation

Chapter 6

Perquisites which are Normally Taxable in the Hands of Specified Employees and Their Valuation

Chapter 7

Tax-Free Perquisites

Chapter 8

Profits in Lieu of Salary

Chapter 9

Treatment of Retirement Benefits

Chapter 10

Treatment of Provident Fund

Chapter 11

Approved Superannuation Fund

Chapter 12

Deductions from Salaries

Chapter 13

Relief of Tax under Section 89

Chapter 14

Income under the Head "Income from House Property"

Chapter 15

Income under the Head "Capital Gains"

Chapter 16

Income under the Head "Income from Other Sources"

Chapter 17

Income of Other Persons Included in Assessee's Total Income (Clubbing of Income)

Chapter 18

Set off or Carry Forward and Set off of Losses

Chapter 19

Deductions Allowed to an Individual from Gross Total Income

Chapter 20

Deduction of Tax at Source from Salary

Chapter 21

Certain Incomes which do not Form Part of Total Income of an Individual

Chapter 22

Illustrations on Income from Salary

Chapter 23

Filing of Return by Salaried Persons

Chapter 24

Taxation of Hindu Undivided Family

Appendix 1

8% Savings (Taxable) Bonds, 2003

Appendix 2

Reverse Mortgage Scheme, 2008

Appendix 3

Capital Gains Accounts Scheme, 1988

Appendix 4

Rates of Taxation

Appendix 5

Tax Tables

Appendix 6

Rules for Valuation of Perquisites

Appendix 7

Income-tax deduction from salaries during the financial year 2016-17 under section 192 of the Income-Tax Act, 1961

 

About the Authors 

 

Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D. from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountants of India (ICAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) arid also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation.

 Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.

 

About the Book   The book has lucid commentary on the subject- Taxation of Salaried Persons, Individuals and HUFs. It incorporates all the amendments made by the Finance Act, 2017. The concepts like TDS from Salary, Deductions allowed to an Individual, Set off and Carry Forward of Losses, Income under head Capital Gains etc. have been explained in detail with the help of Illustrations. There is a one specific chapter “Illustrations on Income from Salary”, wherein practical examples have been given with their solutions and a gist of all the applied provisions have also been carved out at the end of every solution. Important Schemes like 8% Savings (Taxable) Bonds, 2003, Reverse Mortgage Scheme, 2008 and Capital Gains Accounts Scheme, 1988 have also been covered in appendices with their applicable Forms. Relevant applicable Income Tax Rule or other Act or Rules reference have been highlighted in a separate box.   Key Features   Lucid commentary on Taxation of Salaried Persons, Individuals and HUFs with Illustrations Incorporating all the latest amendments Highlighted the amendments brought in by the Finance Act, 2017 Reference to important recent judicial decisions Covering Illustrations on Income from Salary in a separate chapter Tables having rates of TDS from Salary and Advance Tax Calculation Formula for the FY 2017-18   Table of Contents   Preface to the Thirteenth Edition Detailed Contents Chapter 1 Introduction Chapter 2 Basis of Charge and Meaning of Salary Chapter 3 Taxability of Allowances Chapter 4 Taxability of Perquisites Chapter 5 Perquisites Taxable in Case of all Employees and Their Valuation Chapter 6 Perquisites which are Normally Taxable in the Hands of Specified Employees and Their Valuation Chapter 7 Tax-Free Perquisites Chapter 8 Profits in Lieu of Salary Chapter 9 Treatment of Retirement Benefits Chapter 10 Treatment of Provident Fund Chapter 11 Approved Superannuation Fund Chapter 12 Deductions from Salaries Chapter 13 Relief of Tax under Section 89 Chapter 14 Income under the Head "Income from House Property" Chapter 15 Income under the Head "Capital Gains" Chapter 16 Income under the Head "Income from Other Sources" Chapter 17 Income of Other Persons Included in Assessee's Total Income (Clubbing of Income) Chapter 18 Set off or Carry Forward and Set off of Losses Chapter 19 Deductions Allowed to an Individual from Gross Total Income Chapter 20 Deduction of Tax at Source from Salary Chapter 21 Certain Incomes which do not Form Part of Total Income of an Individual Chapter 22 Illustrations on Income from Salary Chapter 23 Filing of Return by Salaried Persons Chapter 24 Taxation of Hindu Undivided Family Appendix 1 8% Savings (Taxable) Bonds, 2003 Appendix 2 Reverse Mortgage Scheme, 2008 Appendix 3 Capital Gains Accounts Scheme, 1988 Appendix 4 Rates of Taxation Appendix 5 Tax Tables Appendix 6 Rules for Valuation of Perquisites Appendix 7 Income-tax deduction from salaries during the financial year 2016-17 under section 192 of the Income-Tax Act, 1961   About the Authors    Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D. from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountants of India (ICAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) arid also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation.  Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.  

Features

  • : Taxation of Salaried persons, Individuals & HUFs, 13E
  • : Dr Girish Ahuja Dr Ravi Gupta
  • : 9789351298052
  • : Paper Back
  • : 530 approx

Look for Similar Items by Category

Powered by infibeam