TY - BOOK AU - Ahuja, G. TI - Concise commentary on income tax including wealth tax SN - 9789351390336 U1 - 343.54052 PY - 2013/// CY - New Delhi PB - Bharat law house KW - Income tax N1 - Table of contents: Chapter 1. Introduction [Sections 1 to 4] Chapter 2. Scope of Total Income and Residential Status [Sections 5 to 9] Chapter 3. Incomes which do not form part of Total Income [Sections 10, 10A, 10AA, 10B, 10BA and 11 to 13B] Chapter 4. Computation of Total Income [Sections 14 & 14A] and Income under the Head "Salaries" [Sections 15 to 17] Chapter 5. Income under the Head "Income from House Property" [Sections 22 to 27] Chapter 6. Income under the Head "Profits and Gains of Business or Profession" [Sections 28 to 44DB] Chapter 7. Income under the Head "Capital Gains" [Sections 45 to 55A] Chapter 8. Income under the Head "Income from Other Sources" [Sections 56 to 59] Chapter 9. Income of Other Persons Included in Assessee's Total Income (Clubbing of Income)[Sections 60 to 65] Chapter 10. Unexplained cash credits, investments, money, etc. [Sections 68 to 69D] Chapter 11. Set off or Carry Forward and Set off of Losses [Sections 70 to 80] Chapter 12. Deductions to be made in Computing Total Income [Sections 80A to 80U (Chapter VIA)] Chapter 13. Agricultural Income and Its Tax Treatment [Sections 2(1A) and 10(1)] Chapter 14. Assessment of Individuals Chapter 15. Assessment of Hindu Undivided Family Chapter 16. Assessment of Firms (including LLP) Chapter 17. Assessment of Association of Persons Chapter 18. Assessment of Co-operative Societies Chapter 19. Assessment of Trusts [Sections 11 to 13] Chapter 20. Taxation of Mutual Associations Chapter 21. Assessment of Companies Chapter 22. Tonnage Tax Scheme Chapter 23. Taxation of Non-Residents with special reference to Chapter XII and XIIA of Income-tax Act Chapter 24. Return of Income and Procedure of Assessment [Sections 139 to 154] Chapter 25. Search, Seizure & Survey and Special Procedure for Assessment of Search Cases[Sections 132, 132A, 132B, 133A, 153A to 153C and Sections 158B to 158BH] Chapter 26. Deduction and Collection of Tax at Source [Sections 190 to 206CA i.e. Chapter XVIIA & B] Chapter 27. Advance Payment of Tax [Sections 207-211, 218 & 219] Chapter 28. Interest Payable by/to Assessee [Sections 201(1A), 220(2), 234A, 234B, 234C, 234D & 244A] Chapter 29. Refunds [Sections 237 to 241 & 245] Chapter 30. Settlement of Cases [Sections 245A to 245L] Chapter 31. Advance Rulings [Sections 245N to 245V] Chapter 32. Appeals and Revision [Sections 246 to 264] Chapter 33. Penalties and Prosecutions Chapter 34. Income Tax Authorities [Sections 116 to 119] Chapter 35. Business Reorganisation Chapter 36. Double Taxation Relief [Sections 90 to 91] Chapter 37. Concepts of tax-planning and specific management decisions Chapter 38. Special Provisions Relating to Avoidance of Tax [Chapter X, Sections 92 to 92F, 93 and 94A] Chapter 39. Specified domestic transactions and provision of transfer pricing applicable to such transactions [Chapter X, Sections 92BA, 92, 92C, 92D, 92E & 92F] Chapter 40. Liability in Special Cases [Chapter XV, Sections 159 to 179] Chapter 41. Collection and Recovery of Tax [Section 220 to 230A] Chapter 42. Miscellaneous Provisions Chapter 43. Wealth Tax Appendix 1. Rates of Taxation Appendix 2. Depreciation Table Appendix 3. Table of rates at which depreciation is admissible for power generation business Appendix 4. The Income-tax (Appellate Tribunal) Rules, 1963 Subject Index ER -