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Direct Taxes Law & Practice, 9E


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Direct Taxes Law & Practice, 9E
INR
9789351298021
In Stock
2335.5
Rs.2,335


Description

     About the Book

The book has lucid commentary on Direct Tax Law & Practice with Illustrations, duly updated with all the recent amendments. It is a comprehensive and critical study of law relating to income-tax. It also includes gist of relevant CBDT Circulars and Notifications. The author has given references to the latest important Supreme Court & High Court Judicial pronouncements with relevant paragraphs at relevant places.
The crux of every provision has been provided in a unique manner. At the end of every provision and illustration, a synopsis have been highlighted in a frame. The amendments made by the Finance Act, 2017 have been highlighted separately with the effective dates, at relevant places. A section-wise study with page and para referencing have been provided at the beginning of every chapter, which facilitates reader quick glance through.
 
Key Features

  • Lucid commentary on Direct Tax Law & Practice with Illustrations
  • Incorporating all the latest amendments
  • Highlights of amendments brought in by the Finance Act, 2017.
  • Reference to important recent judicial decisions
  • Gist of CBDT circulars & notifications
  • Discussing more than 1600 recent case laws

 


Table of Contents



Detailed Contents

Sectionwise Referencer

Highlights of Amendments made by The Finance Act, 2017

Table of Cases

Important Recent Judicial Decisions

 

 

GIST of CBDT Circulars & Government Notifications

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, 10AA 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 44A]

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 & Survey and Special Procedure for Assessment of Search Cases [Sections 132, 132A, 132B, 133A, 153A to 153C and Sections 158B to 158BH]

Chapter 26

Deduction and Collection of Tax at Source [Sections 190 to 206CA i.e. Chapter XVIIA & B]

Chapter 27

Advance Payment of Tax [Sections 207-211, 218 & 219]

Chapter28

Interest Payable by/to Assessee [Sections 201(1A), 220(2), 234A, 234B, 234C & 244A]

Chapter29

Refunds [Sections 237 to 241]

Chapter30

Settlement of Cases [Sections 245A to 245L]

Chapter31

Advance Rulings [Sections 245N to 245V]

Chapter32

Appeals and Revision [Sections 246 to 264]

Chapter33

Penalties and Prosecutions

Chapter34

Income Tax Authorities [Sections 116 to 119]

Chapter35

Business Reorganisation

Chapter 36

Double Taxation Relief [Sections 90 to 91]

Chapter37

Concepts of Tax-planning and Specific Management Decisions

Chapter38

Special Provisions Relating to Avoidance of Tax [Chapter X, Sections 92 to 92F, 93 & 94A]

Chapter 39

Specified Domestic Transactions and Provision of Transfer Pricing Applicable to such Transactions [Chapter X, Sections 92BA, 92, 92C, 92D, 92E & 92F]

Chapter40

Liability in Special Cases [Chapter XV, Sections 159 to 179]

Chapter41

Collection and Recovery of Tax [Sections 156, 220 to 232]

Chapter 42

Miscellaneous Provisions

 



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 BookThe book has lucid commentary on Direct Tax Law & Practice with Illustrations, duly updated with all the recent amendments. It is a comprehensive and critical study of law relating to income-tax. It also includes gist of relevant CBDT Circulars and Notifications. The author has given references to the latest important Supreme Court & High Court Judicial pronouncements with relevant paragraphs at relevant places. The crux of every provision has been provided in a unique manner. At the end of every provision and illustration, a synopsis have been highlighted in a frame. The amendments made by the Finance Act, 2017 have been highlighted separately with the effective dates, at relevant places. A section-wise study with page and para referencing have been provided at the beginning of every chapter, which facilitates reader quick glance through. Key Features Lucid commentary on Direct Tax Law & Practice with Illustrations Incorporating all the latest amendments Highlights of amendments brought in by the Finance Act, 2017. Reference to important recent judicial decisions Gist of CBDT circulars & notifications Discussing more than 1600 recent case laws   Table of Contents Detailed Contents Sectionwise Referencer Highlights of Amendments made by The Finance Act, 2017 Table of Cases Important Recent Judicial Decisions     GIST of CBDT Circulars & Government Notifications 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, 10AA 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 44A] 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 & Survey and Special Procedure for Assessment of Search Cases [Sections 132, 132A, 132B, 133A, 153A to 153C and Sections 158B to 158BH] Chapter 26 Deduction and Collection of Tax at Source [Sections 190 to 206CA i.e. Chapter XVIIA & B] Chapter 27 Advance Payment of Tax [Sections 207-211, 218 & 219] Chapter28 Interest Payable by/to Assessee [Sections 201(1A), 220(2), 234A, 234B, 234C & 244A] Chapter29 Refunds [Sections 237 to 241] Chapter30 Settlement of Cases [Sections 245A to 245L] Chapter31 Advance Rulings [Sections 245N to 245V] Chapter32 Appeals and Revision [Sections 246 to 264] Chapter33 Penalties and Prosecutions Chapter34 Income Tax Authorities [Sections 116 to 119] Chapter35 Business Reorganisation Chapter 36 Double Taxation Relief [Sections 90 to 91] Chapter37 Concepts of Tax-planning and Specific Management Decisions Chapter38 Special Provisions Relating to Avoidance of Tax [Chapter X, Sections 92 to 92F, 93 & 94A] Chapter 39 Specified Domestic Transactions and Provision of Transfer Pricing Applicable to such Transactions [Chapter X, Sections 92BA, 92, 92C, 92D, 92E & 92F] Chapter40 Liability in Special Cases [Chapter XV, Sections 159 to 179] Chapter41 Collection and Recovery of Tax [Sections 156, 220 to 232] Chapter 42 Miscellaneous Provisions   About the AuthorsDr. 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

  • : Direct Taxes Law & Practice, 9E
  • : Dr Girish Ahuja Dr Ravi Gupta
  • : 9789351298021
  • : 2450 approx

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