Description
Cengage India Principles Of Income Tax Law And Practice by Naveen Mittal
This book fully covers the syllabus of B.Com. as per CBCS. It adopts a simplified approach to building concepts without compromising on rigour of the subject.
Key Features:
- Applicable for the Assessment year 2019-20
- Simplified language without compromising the content of any provision of the Income-tax Act, 1961
- All past 10 years’ Delhi University B.Com. examination questions (modified), with solutions and detailed explanations, are provided
- Difficult and technical provisions of the Income-tax Act have been explained with the help of illustrations
- Sufficient exercise questions for practice
- Incorporates almost all the relevant provisions of the Income-tax Act, 1961, for undergraduate studies in all the Indian Universities
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
10. SET OFF OR CARRY 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
Appendix
About the Author:
Dr Naveen Mittal is a faculty at Shri Ram College of Commerce, University of Delhi, India. He has completed all his higher education from the University of Delhi and remained a rank holder throughout. He obtained his PhD from Department of Financial Studies, University of Delhi. He has presented research papers in national and international conferences. His research focuses on taxation policies, corporate taxation, studying tax evasion in derivatives, tax planning of taxpayers and tax issues in investing, financing & dividend decisions of corporate houses. He is a resource person in various universities on the topic of taxation.