Description
Aadhya Prakashan Comprehensive Guide To Direct Tax Laws 9Th Edition by Yogendra Bangar and Vandana Bangar
The book incorporates the following :
Amendments made by Finance Act, 2016 applicable for Assessment Year 2017-18.
All the latest developments in Income Tax Law, and Wealth Tax Law including Circulars and notifications upto October 31st, 2016
Illustrations have been arranged Topic-wise and Section-wise & appended with head notes for easy understanding.
Coverage of Past CA/CS Examination Questions.
SUBJECT INDEX
Basic Concepts
Residential Status
Salaries
Income from House Property
Profits and Gains of Business or Profession
Capital Gains
Income from Other Sources
Income of other persons included in Assessee’s Total Income
Aggregation of Income and Set-off or Carry Forward of Loss
Deductions from Gross Total Income
Assessment of Various Entities (Individuals, HUF, Firms/LLP, AOP/BOI and Co-operative Societies)
Incomes Exempt from Tax
Double Taxation Relief, Transfer Pricing and E‑Commerce
Assessment of Trusts
Assessment of Non-Resident
Assessment of Companies
Tonnage Tax Scheme
Income Tax Authorities
Procedure for Assessment
Liability in Special Cases
Tax Deduction and Tax Collection at Source
Advance Tax, Recovery, Interest and Refunds
Settlement of Cases and Advance Rulings
Appeals and Revision
Miscellaneous Provisions and Penalties & Prosecution
Tax Planning, Ethics in Taxation and Inter-relationship Between Accounting & Taxation