Name: Concise Commentary on Income Tax by Dr. Girish Ahuja &amp; Dr. Ravi Gupta (Set of 2 Vols.) - 24th Edition 2023
SKU: 9789356035089
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Concise Commentary on Income Tax by Dr. Girish Ahuja & Dr. Ravi Gupta (Set of 2 Vols.) – 24th Edition 2023

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Concise Commentary on Income Tax by Dr. Girish Ahuja & Dr. Ravi Gupta (Set of 2 Vols.) – 24th Edition 2023

SKU: 9789356035089 Category: TAXATION LAW, INDIRECT TAX, DIRECT TAX, INCOME-TAX, GST, TDS, CA BOOKS

Description

Vol 1 – Part I: Direct Tax Laws	Page no.
Chapter 1 Introduction [Sections 1 to 4]	3
Chapter 2 Scope of Total Income and Residential Status [Sections 5 to 9B]	83
Chapter 3 Incomes which do not Form Part of Total Income [Sections 10, 10AA and 11 to 13B]	155
Chapter 4 Computation of Total Income [Sections 14 & 14A] & Income under the Head “Salaries”	223
Chapter 5 Income under the Head “Income from House Property” [Sections 22 to 27]	314
Chapter 6 Income under the Head “Profits and Gains of Business or Profession” [Sections 28 to 44DB]	357
Chapter 7 Income under the Head “Capital Gains” [Sections 45 to 55A]	742
Chapter 8 Income under the Head “Income from Other Sources” [Sections 56 to 59]	1044
Chapter 9 Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income) [Sections 60 to 65]	1100
Chapter 10 Unexplained Cash Credits, Investments, Money, etc. [Sections 68 to 69D]	1118
Chapter 11 Set off or Carry Forward and Set off of Losses [Sections 70 to 80]	1151
Chapter 12 Deductions to be Made in Computing Total Income [Sections 80A to 80U (Chapter VIA)]	1201
Vol 2
Chapter 13 Agricultural Income and Its Tax Treatment [Sections 2(1A) and 10(1)]	1273
Chapter 14 Assessment of Individuals	1289
Chapter 15 Assessment of Hindu Undivided Family	1319
Chapter 16 Assessment of Firms (including LLP)	1338
Chapter 17 Assessment of Association of Persons	1368
Chapter 18 Assessment of Co-operative Societies	1379
Chapter 19 Assessment of Trusts [Sections 11 to 13]	1402
Chapter 20 Taxation of Mutual Associations	1505
Chapter 21 Assessment of Companies	1520
Chapter 22 Tonnage Tax Scheme	1573
Chapter 23 Return of Income and Procedure of Assessment [Sections 139 to 154]	1589
Chapter 24 Search, Seizure & Survey [Sections 132, 132A, 132B, 133A, 153A to 153D]	1715
Chapter 25 Deduction and Collection of Tax at Source [Sections 190 to 206CA i.e. Chapter XVIIA, XVIIB & XVIIIBB]	1746
Chapter 26 Advance Payment of Tax [Sections 207-211, 218 & 219]	2006
Chapter 27 Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G, 234H & 244A]	2017
Chapter 28 Refunds [Sections 237 to 241 & 245]	2048
Chapter 29 Settlement of Cases [Sections 245A to 245L]	2058
Chapter 30 Appeals and Revision	2083
Chapter 31 Penalties and Prosecutions	2165
Chapter 32 Dispute Resolution Committee in Certain Cases [Section 245MA]	2240
Chapter 33 Income Tax Authorities [Sections 116 to 119]	2252
Chapter 34 Business Reorganisation	2281
Chapter 35 Concepts of Tax-planning and Specific Management Decisions	2312
Chapter 36 Specified Domestic Transactions and Provision of Transfer Pricing Applicable to Such Transactions [Chapter X, Sections 92BA, 92, 92C, 92CA, 92CB 92D, 92E & 92F]	2331
Chapter 37 Liability in Special Cases [Chapter XV, Sections 159 to 179]	2343
Chapter 38 Collection and Recovery of Tax [Sections 220 to 232]	2371
Chapter 39 Miscellaneous Provisions	2387
Part II: International Taxation
Chapter 1 Taxation of Non-Residents with Special Reference to Chapters XII and XIIA of Income-tax Act	2449
Chapter 2 Double Taxation Relief [Sections 90, 90A and 91]	2489
Chapter 3 Special Provisions Relating to Avoidance of Tax and General Anti-Avoidance Rules (GAAR) (Transfer Pricing Provisions for International Transactions and Other Provisions relating to Avoidance of Tax) [Chapter X, Sections 92 to 92F, 93, 94A, 94B and 95 to 102]	2508
Chapter 4 Advance Rulings [Sections 245N to 245V]	2564
Chapter 5 Equalisation Levy [Chapter VIII of the Finance Act, 2016]	2581
Chapter 6 Overview of Model tax Conventions	2593
Chapter 7 Application and Interpretation of Tax Treaties	2647
Chapter 8 Fundamentals of Base Erosion and Profit Shifting	2662
Appendix 1 Depreciation Table	2695
Appendix 2 Table of rates at which depreciation is admissible for power generation business	2705
Appendix 3 Notification No. 29/2018 dated 22.6.2018	2707