Bharat's Professional Approach to Direct Taxes : Law & Practice Including Tax Planning
by Girish Ahuja and Ravi Gupta
- 29th ed.
- New Delhi : Bharat Law House, 2014.
- 1784 p.
Table of Contents: Chapter 1. Introduction Chapter 2. Scope of Total Income & Residential Status Chapter 3. Incomes Which do not form Part of Total Income Chapter 4. Heads of Income and Income Under the Head "Salaries" Chapter 5. Income Under the Head "Capital gains" Chapter 6. Income Under the Head "Profits and Gains of Business" Chapter 7. Income Under the Head "Income from Other Sources" Chapter 8. Income Under the Head " Income from Other sources" Chapter 9. Income of Other Persons Included in Assessee's total Income (Clubbing of Income) Chapter 10. Unexplained Cash Credits, Investments, Money, etc. Chapter 11. Set Off or Carry forward and Set off of Losses Chapter 12. Deductions to be Made in Computing Total Income Chapter 13. Agricultural Income & Its Tax treatment Chapter 14. Assessment of Individuals Chapter 15. Assessment of Hindu Undivided Family Chapter 16. Assessment of firms Chapter 17. Assessment of Association of Persons Chapter 18. Assessment of Co-operative Societies Chapter 19. Assessment of trusts Chapter 20. Taxation of Mutual Associations Chapter 21. Assessment of Companies' Chapter 22. Tonnage Tax System Chapter 23. Taxation of Non-residents Chapter 24. Return of Income and Procedure of Assessment Chapter 25. Search & Seizure and Special Procedure for Assessment Chapter 26. Deduction and Collection of tax at Source Chapter 27. Advance Payment of Tax Chapter 28. Interest Payable by/to Assessee Chapter 29. Refunds Chapter 30. Settlement of Cases Chapter 31. Advanced Rulings Chapter 32. Appeals & Revision Chapter 33. Penalties and Prosecutions Chapter 34. Income Tax Authorities Chapter 35. Business Re organisation Chapter 36. Double Taxation Relief Chapter 37. Concepts of Tax-Planning and Specific Management Decisions Chapter 38. Special Provisions Relating to Avoidance of Tax Chapter 39. Specified Domestic Transactions and Provision of Transfer Pricing Applicable to Such Transactions Chapter 40. Liability in Special Cases Chapter 41. Collection and Recovery of Tax Chapter 42. Miscellaneous Provisions Chapter 43. Wealth Tax Appendix 1 to 4