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............................................................................................................................. Contents 1. Basic concepts 2. Residential status and tax incidence 3. Incomes exempt from tax 4. Salaries 5. Income from house property 6. Profits and gains of business or profession 7. Capital gains 8. Income from other sources 9. Income of other persons included in assessee’s total income 10. Set off and carry forward of losses 11. Deductions from gross total income and tax liability 12. Agricultural income 13. Typical problems on assessment of individuals 14. Tax treatment of Hindu undivided families 15. Special provisions governing assessment of firms and association of persons 16. Taxation of companies 17. Assessment of co-operative societies 18. Assessment of charitable and other trusts 19. Return of income and assessment 20. Penalties and prosecutions 21. Advance payment of tax 22. Interest 23. Tax deduction or collection at source 24. Refund of excess payments 25. Appeals and revisions 26. Income-tax authorities 27. Settlement of cases 28. Purchase of immovable properties 29. Advance ruling for non-residents 30. Search, seizure and block assessment 31. Transfer pricing 32. Business restructuring 33. Tax planning 34. Miscellaneous 35. Wealth-tax Annexures 1. Tax rates 2. Rates of depreciation 3. The Eleventh Schedule, Thirteenth Schedule, Fourteenth Schedule/Investment ceiling in the case of small scale industrial undertaking. 4. Notification backward districts 5. Questions set for CA (Final) examinations and answers 6. Questions set for CS (Final) examinations and answers 7. Questions set for ICWA (Final) examinations and answers ............................................................................................................................. Author Details Dr. Vinod K. Singhania got his Ph.D. from the Delhi School of Economics in 1976. His fields of special interest include all facets of corporate legislation and corporate economics especially the tax laws. Associated in different capacities with several professional institutes and business houses in India and abroad, Dr. Singhania is author of many popular books and software published by Taxmann. He has to his credit more than 300 research articles which have appeared in leading journals. He has been a resource person in over 400 seminars in India and abroad. He can be reached at vks@taxmann.com. Dr. Kapil Singhania, a Fellow of the Institute of Chartered Accountants of India and belonging to the alumni of Shri Ram College of Commerce, has completed his research work for which he has been awarded Ph.D. in 2003. His fields of involvement in research work in form of articles in various reputed journals and analytical studies span across from corporate laws to direct and indirect taxation. He has authored a variety of acclaimed books on direct and indirect taxes published by Taxmann. Dr. Singhania is providing tax consultancy to a number of business organizations, which include multinational and public sector companies. .............................................................................................................................
