Taxation Laws by Dr. Jyoti Rattan – 15th Edition 2023

Description

Chapter 1       Introduction [Sections 1-4]

Chapter 2       Residential Status and Total Income [Sections 5-9]

Chapter 3       Exempted Income [Sections 10-13B]

Chapter 4       Agricultural Income [Section 2(1A)]

Chapter 5       Heads of Income & Income under Head Salary [Sections 14, 14A, 15-17]

Chapter 6       Income from House Property [Sections 22-27]

Chapter 7       Profits and Gains of Business or Profession [Sections 28-44D]

Chapter 8       Capital Gains [Sections 45-55]

Chapter 9       Income from Other Sources [Sections 56-58]

Chapter 10     Clubbing of Income [Sections 60-65]

Chapter 11     Aggregation of Income [Sections 68-69D]

Chapter 12     Set Off and Carry Forward and Set Off of Losses [Sections 70-80]

Chapter 13     Gross Total Income (GTI) and Deductions
[Sections 80A-80U]

Chapter 14     Income Tax Authorities [Sections 116-138]

Chapter 15     Procedure of Assessment [Sections 139-154]

Chapter 16     Relief of Income Tax [Sections 86, 110, 89]

Chapter 17     Tax Deduction at Source and Tax Collection at Source [TDS and TCS] [Sections 190-206CA]

Chapter 18     Advance Tax [Sections 207-211, 234C]

 

Chapter 19     Interest and Fee Payable by Assessee [Sections 234A, 234B, 234C, 234D, 244A]

Chapter 20     Appeals [Sections 246-262 & 158A]

Chapter 21     Revision by Commissioner [Sections 263-264]

Chapter 22     Penalties, Offences and Prosecutions [Sections 271-275]