Tax practice and procedure

Bibliographic Details
Main Author: Basu, Amitabha
Format: Book
Published: Kolkata Tee Dee Publications (P) Ltd. 2003.
Edition:3rd rev. enl. ed.
Table of Contents:
  • Income tax system in India Total income computation Classification of assessees Income exempt from tax Deductions from gross total income Tax rebates and tax reliefs Computation of income under different heads Total income computation for different assessees Permanent account number Return of income Payment of tax Income tax authorities Assessment procedure Post assessment procedures Tax clearance certificate Interest and penalties imposable Set off and carry-forward Taxing authorities Incidence and levy of tax Registration of dealers Maintenance of accounts & records Schedules & amendments