The book contains discussion over Technical and Practical Issues of Direct Tax in Question and Answer pattern. It contains approximately 3300 frequently asked questions with precise and comprehensive answers covering latest judicial decisions and amendments brought in by Finance Act, 2019
Table of Contents:
Volume 1
Introduction [Sections 1 to 4]
Scope of Total Income and Residential status [Sections 5 to 9]
Incomes which do not form Part of the Total Income [Section10, 10AA, 13A and 13B]
Computation of Total Income [Section 14 & 14A] & Income Under the Head Salaries [Section 15 to 17]
Income Under the Head "Income from House Property" [Sections 22 to 27]
Income Under the Head "Profits and Gains of Business of Profession" [Sections 28 to 44DB]
Income Under the Head "Capital Gains" [Sections 45 to 55A]
Income Under the Head "Income from Other Sources" [Sections 56 to 59]
Income of Other Persons Included in Assessee's Total Income (Clubbing of Income) [Sections 60 to 65]
Cash Credit, Unexplained Investments, etc [Sections 68 to 69D]
Set off or Carry Forward and Set Off of Losses [Sections 70 to 80]
Deductions to be made in Computing Total Income [Sections 80A to 80U (VIA)]
Assessment of Individuals
Assessment of Hindu Undivided FAmily
Assessment of Firms (Including LLP)
Assessment of Association of Persons
Assessment of Co-operative Societies
Volume 2
Assessment of Trusts [Sections 11 to 13]
Taxation of Mutual Associations
Assessment of Companies
Special Provisions relating to Tax on Certain Incomes Chapters XII-DA, XII-E, XII-EA, XII-F and XII-FB
Tonnage Tax Scheme
Taxation of Non-residents with Special Reference to Chapters XII and XIIA of Income Tax Act
Return of Income and Procedure of Assessment [Sections 139 to 154]
Search, Seizure & Survey and Special Procedure for Assessment of Search Cases [Sections 132, 132A, 132B, 133A, 153A to 153C]
Deduction & Collection of Tax at Source [Sections 190 to 206CA, ie XVIIA & B]
Advance Payment of Tax [Section 207-211, 218 & 219]
Interest Payable by/to Assessee [Sections 201(1A), 220(2), 234A, 234B, 234C & 244A]
Refunds [Sections 237 to 241 & 245]
Settlement of Cases [Sections 245A to 245L]
Advance Rulings [Sections 245N to 245V]
Appeals and Revision [Sections 246 to 264]
Penalties and Prosecutions
Income Tax Authorities [Sections 116 to 119]
Business Reorganisation
Double Taxation Relief [Sections 90, 90A & 91]
Special Provisions relating to avoidance of Tax and General Anti-Avoidance Rule (GAAR) (Transfer Pricing Provisions for International Transactions and Other Provisions relating to Avoidance of Tax) [Chapter X, Sctions 92 to 92F, 93, 94A, 94B and 95 to 102]
Specified Domestic Transactions and Provision of Transfer Pricing Applicable to Such Transactions [Chapter X, Sections 92BA, 92, 92C, 92E & 92F]
Liability in Special Cases [Chapter XV, Sections 159 to 179]
Collection and Recovery of Tax [Sections 220 to 232]
Miscellaneous Provisions
Dr. Ahuja has addressed more than 4000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.