Description
TAXMANN Principles of Taxation Laws 1st Edition August 2023 by Neha Pathakji
This book is a comprehensive & authentic textbook on ‘Taxation Laws’ as amended by the Finance Act 2023. This book aims to represent an impressive and judicious blending of the provisions of Income Tax & judicial decisions. The text is interspersed with interpretations, explanations & illustrations to help the reader assimilate the provisions better.
This book aims to fulfil the requirement of students for LL.B., LL.M. & other professional courses
The Present Publication is the 2023 Edition and has been amended by the Finance Act 2023 and updated till April 2023. This book is authored by Neha Pathakji, with the following noteworthy features:
[Conceptual Foundation & Interpretation] of the Income-tax Law
Each Chapter Starts with an Introduction that outlines the foundational concepts
[Detailed Discussion on Legal Aspects of Income-tax Act Provisions] to appreciate tax controversies and disputes from a law perspective
[Landmark Rulings & Lucid Examples of Case Laws] has been incorporated into this book
[Lucid & Straightforward Style of Presentation] The provisions of the law are presented in a lucid and straightforward style
[Flow Charts] are provided in this book for ease in understanding complex provisions
[Zero-Error] The book follows the six-sigma approach to achieve the benchmark of ‘zero-error’
The detailed contents of the book are as follows:
Introduction to the Income-tax Act and Basic Concepts
Concept of Income
Interpretation of Taxing Statutes
Income Exempt from Tax
Residential Status of Scope of Total Income
Income from Salary
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, Set-off and Carry Forward of Losses
Deductions from Gross Total Income
Agriculture Income and Tax Liability
Charitable Trusts and Religious Institutions
Dividend
Double Taxation Relief
Assessment of Individual
Liability in Special Cases
Income-tax Authorities
Procedure for Assessment
Interest, Penalties, Offences and Prosecution
Appeals and Revisions
Advance Rulings
Deduction of Tax at Source
Advance Payment of Tax
Collection and Recovery of Tax
Refunds
Tax Implications of Business Re-organisation
Tax Planning, Tax Evasion and Tax Avoidance