(A) study of the income tax law in India

Bibliographic Details
Main Author: Chanda, Manindra Chandra
Other Authors: Ray, Sankar
Format: Book
Published: Calcutta The World Press Private Ltd. 1971.
Table of Contents:
  • Residential status of an assessee Residence and tax liability Income that do not form part of total income Capital and revenue Total income computation Interest on securities Income from house property Income from business or profession Income from capital gains Income from other sources Set off and carry-forward Assesssment of individuals Assessment of Hindu Undivided Family Assessment of Partners and firms Assesssment of company Assesssment of cooprative societies Assesssment of non-resident Taxing authorities Procedure for assessment Collection and recovery of tax Refunds Appeals and revision Penalties imposable Offences and prosecution Taxation laws amendment act, 1970