Law and practice of direct and indirect taxes assessment year 2012-2013

Bibliographic Details
Main Author: Sengupta, C.H.
Format: Book
Language:English
Published: Kolkata Dey Book Concern 2012.
Edition:17th rev. enl. ed.
Subjects:
TAX
Table of Contents:
  • Residential status and Incidence of tax Income exempt from tax Income from salary Income from house property Income from business or profession Income from capital gains Income from other sources Income included in assessee's total income Set off and carry-forward Deductions from gross total income, tax rebates and reliefs Agricultural income Assesssment of individuals Assessment of Hindu Undivided Family Assessment of firms, association of persons and body of individuals Assessment of cooperative societies Assessment of companies Return of income and assessment Deduction and Collection of tax at source Advance payment of tax Refund of tax Appeals, revisions and references and advance ruling Interest, offences, penalties and prosecutions Income tax authorities