Principles of income tax law and practice
- 2nd ed.
- New Delhi Cengage 2021
- v.p.
Table of contents: 1. Basic concepts 2. Residential status 3. Incomes that do not form part of total income 4. Income from salaries 5. Income from house property 6. Profits and gains of business or profession 7. Capital gains 8. Income from other sources 9. Clubbing of income 9.1 10. Forward and set off of losses 11. Deductions from gross total income 12. Agricultural income 13. Alternate minimum tax 14. Assessment of individuals 15. Assessment of firms 16. Return of income 17. Tax deducted at source and advance tax