Description
Wolters Kluwer Systematic Approach To Direct Taxation For June 2020 Exam by Girish Ahuja and Ravi Gupta
Table of Contents:
Part A – Income Tax
Chapter 1 Introduction
Chapter 2 Scope of Total Income & Residential Status
Chapter 3 Incomes which do not form part of Total Income
Chapter 3A Computation of Total Income and Tax Liability
Chapter 4 Income under the Head “Salaries”
Chapter 5 Income under the Head “Income from House Property”
Chapter 6 Income under the Head “Profits and Gains of Business or Profession”
Chapter 7 Income under the Head “Capital Gains”
Chapter 8 Income under the Head “Income from Other Sources”
Chapter 9 Income of Other Persons Included in Assessee’s Total Income
Chapter 10 Set off or Carry Forward and Set off of Losses
Chapter 11 Deductions to be made in Computing Total Income
Chapter 12 Agricultural Income & Its Tax Treatment
Chapter 13 Assessment of Individuals
Chapter 14 Assessment of Hindu Undivided Family
Chapter 15 Assessment of Firms
Chapter 16 Assessment of Association of Persons
Chapter 17 Assessment of Co-operative Societies
Chapter 18 Assessment of Companies
Chapter 19 Deduction and Collection of Tax at Source
Chapter 20 Advance Payment of Tax
Chapter 21 Returns of Income
Chapter 22 Refunds
Chapter 23 Assessment Procedure
Chapter 24 Appeals and Revision
Chapter 25 Collection and Prosecution
Chapter 26 Penalties and Prosecution
Chapter 27 E Commerce Transaction and Equalisation Levy
Chapter 28 Income Computation and Disclosure Standards
Chapter 29 Taxation of Non Residents
Part B — International Taxation
Chapter 1 Basic concepts of International Taxation
Chapter 2 Transfer Pricing — Special Provisions Relating to Avoidance of Tax
Chapter 3 Advance Pricing Agreements