Direct & indirect tax law simplified Assessment year 2004-2005

Bibliographic Details
Main Author: Basu, S.N.
Other Authors: Basu, Shubhayan
Format: Book
Language:English
Published: Kolkata(Calcutta) Aloka Enterprise 2004
Edition:25th ed.
Subjects:
Tax
Tax > laws
Table of Contents:
  • Basic concepts of income tax, Explanation of different definitions, Tax evasion, Tax avoidance, Tax planning, Clubbing of income of other persons and deemed dividend Incomes exempted from tax, Incomes of charitable or religious trust, Heads of income, Salaries, Income from house property. Profits and gains of business or profession, Depreciation, Investment allowance and development rebate, Capital gains, Income from other sources, Computation of total income, Deductions from gross total income, Income tax authorities, Basic concepts central sales tax, Definitions of central sales tax, Incidence and levy of tax, Registration of dealers and procedure, West Bengal sales tax, Central excise