Direct taxes circulars (1922-2011)
by M. K. Pithisaria.
- Nagpur : Lexis Nexis, 2011.
- 2017 p.
Table of Contents: Chapter 1. Preliminary Chapter 2. Basis of charge Chapter 3. Incomes which do not form part of total income Chapter 4. Computation of total income Chapter 5. Income of other persons, included in Assessee's total income Chapter 6. Aggregation of income and set off or carry forward of loss Chapter 6A. Deductions to be made in computing total income Chapter 6B. Restriction on certain deductions in the case of companies Chapter 7. Incomes forming part of total income on which no income-tax is payable