Content
- Basic Concepts
- Residential Status
- Salaries
- Income from House Property
- Profits and Gains of Business or Profession
- Capital Gains
- Income from Other Sources
- Income of other persons included in Assessee’s Total Income
- Aggregation of Income and Set-off or Carry Forward of Loss
- Deductions from Gross Total Income
- Assessment of Various Entities (Individuals, HUF, Firms/LLP, AOP/BOI and Co-operative Societies)
- Incomes Exempt from Tax
- Double Taxation Relief, Transfer Pricing and E‑Commerce
- Assessment of Trusts
- Assessment of Non-Resident
- Assessment of Companies
- Tonnage Tax Scheme
- Income Tax Authorities
- Procedure for Assessment
- Liability in Special Cases
- Tax Deduction and Tax Collection at Source
- Advance Tax, Recovery, Interest and Refunds
- Settlement of Cases and Advance Rulings
- Appeals and Revision
- Miscellaneous Provisions and Penalties & Prosecution
- Tax Planning, Ethics in Taxation and Inter-relationship Between Accounting & Taxation