Contents
- Preliminary
- Basis of Charge
- Incomes which do not form part of Total Income
- Computation of Total Income A].Salaries
- Income From House Property
- Profits and Gains of Business or Profession
- Capital Gains
- Income from other Sources
- Income of Other Persons
- Aggregation of Income and Set Off or Carry Forword of Loss
- Deductions to be Made in Computing Total income
- Rebates and Relief A]. Heads of Income – At a Glance
- Double Taxation Relief
- Special Provisions relating to Avoidance of Tax
- Special Provisions relationg to income of Non-residents
- Special Provisions appliable to Companies
- Income Tax Authorities
- Procedure for Assessment
- Liability in Special Cases
- Special Provisions applicable to firms……..are lots more.
About The Author
T.N.Manoharan, a fellow member of the Institute of Chartered Accountants of India (ICAI), is a post graduate in commerce and a law graduate from Madras University. He is a rank holder in C.A. Intermediate Examination. He was a member of the Council of ICAI for 6 years since 2001 and held the position as its President during 2006-07. He was a visiting faculty on the subject of Taxation at SIRC of ICAI. He was also a visiting faculty of few professional and management institutions. The author has presented papers in seminars and conferences organized by various forums in the country and in international forums in abroad.He has authored various books such as “Real Estate Transactions – Tax Implications” an ICAI Publication, “Depreciation and Losses under I.T. and Company Law”, a Bombay Chartered Accountants Society Publication and “Immovable Property Transaction and Income-tax Implications”, an Andhra Pradesh Tax Bar Association Publication. He is also a co-author of the book on “Settlement Commission and Authority for Advance Rulings”. He has also authored the text book titled “Direct – Tax Laws” for C.A. Final and other professional courses.Mr. Manoharan was a member of the International Accounting Education Standards Board of the International Federation of Accountants. He was the Chairman of the committee on Education and center of Excellence of South Asian Federation of Accountants (SAFA).
Mr. Manoharan is Awarded “Padma Shri” by the President of India.
Mr. G. R. Hari
Mr. G. R. Hari is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Commerce graduate from the University of Madras. He is a faculty in Loyola Institute of Business Administration (LIBA), Chennai for their Post Graduate course in Business Management Studies and corporate training programmes. He is in practice of the Chartered Accountancy profession for the past 12 years. He has presented papers in Educational Institutions and Professional forums on technical subjects.