Hand book of income tax-law and practice
Main Author: | |
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Format: | Book |
Language: | English |
Published: |
Kolkata
Tax House
1982
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Edition: | 11th rev and enl ed |
Subjects: |
Table of Contents:
- Definitions and short notes, Residence in India, Incidence of taxation and scope of total income, Capital and revenue, Exemptions and deductions, Heads of income, Salaries, Interest on securities, Income from house property, Profits and gains of business or professions, Capital gains, Income from other sources, Computation of total income, Assessment of individual, Hindu undivided families, Assessment of firm and partners, Assessment of companies, Additional income tax on undistributed profits, Income tax authorities, Procedure of assessment, Collection, recovery and refund of tax, Appeals and revision, Penalties, offences and prosecutions, Computation of tax, Miscellaneous