Description
Bharat Law House Pvt. Ltd. Capsule - Direct Tax Laws & International Taxation 11th edition 2023 by CA. Durgesh Singh
Preface
Why Grow Old?
Detailed contents
Taxation of Unit Linked Insurance Plan – FA 2021
Income Tax Rates
Income from Salaries
Income from House Properties
Profits and Gains from Business Or Profession
Business Deductions under Chapter VIA & 10AA
Income Computation and Disclosure Standards (ICDS)
Alternate Minimum Tax
Assessment of Partnership Firms
Chapter VI-A Deductions
Capital Gains
Income from Other Sources
Set Off and Carry Forward of Losses
Clubbing Provisions
Assessment Procedure
Rectification, Appeal & Revision
Recovery Proceedings
Authority of Advance Ruling and Dispute Resolution
Penalties and Prosecution
Refund Provisions
Special Tax Rates for Companies
Alternative Tax Regime
Co-operative Society and Producer Companies
Taxation of Dividend
Surrogate Taxation
Trust Taxation
Hindu Undivided Family
Association of Person (AOP) & Body of Individual (BOI)
Liabilities In Special Cases
Tax Deducted at Source
Tax Collected at Source
Advance Tax & Interest
Non Resident Taxation
Taxation of NR Sportsman
Double Taxation Relief
Miscellaneous Provisions
Equalization Levy
Transfer Pricing
Non Resident Taxation for Capital Gain
Miscellaneous Provisions of International Taxation
General Anti-Avoidance Rules (GAAR)
Appendices