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............................................................................................................................. Description • An exclusive and never before feature of this book is the inclusion of all amendments made by the Finance Bill, 2012 at proper places in the book along with their effective dates, besides giving them at a glance in CR-1, which will facilitate the reader to understand the effect of the amendments in the right perspective. The book contains an analytical threadbare analysis of the amendments made by the Finance Bill, 2012 • This book makes an exhaustive and comprehensive attempt to explain all the legal provisions in a very easy to understand manner supported by innumerable illustrations, problems and solutions. • Compact Referencer contains a very exhaustive coverage of all the information that the professionals require in their day to day practice. The material has been presented in a very systematic and tabulated format that makes it easy-to-understand and quick-to-grasp. It also contains frequently required information on the Companies Act as also Labour Laws, such as, EPF, ESI, Bonus and Gratuity Acts. • The law stated in this book is as amended by the Finance Bill, 2012. Even the last minute changes in the law have been incorporated and it is, therefore, the latest and most update book on the subject. • The Reckoner also contains detailed tax tables for assessment year 2012-2013 and advance tax tables for financial year 2012-13. Tax rates for the last 10 years have also been provided. • The Ready Reckoner is "user friendly" and will be found useful by any and everyone dealing with Direct Taxes. ............................................................................................................................. Contents Division 1 - Compact Referencer Division 2 Part A - Income Tax Chapter 1. Introduction Chapter 2. Scope of Total Income and Residential Status Chapter 3. Incomes which do not form Part of Total Income Chapter 4. Heads of Income and Income under the Head “Salaries” Chapter 5. Income under the Head “Income from House Property” Chapter 6. Income under the Head “Profits and Gains of Business or Profession” Chapter 7. Income under the Head “Capital Gains” Chapter 8. Income under the Head “Income from Other Sources” Chapter 9. Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income) Chapter 10. Set off or Carry Forward and Set off of Losses Chapter 11. Deductions to be made in Computing Total Income Chapter 12. Agricultural Income & its Tax Treatment Chapter 13. Computation of Tax Liability of Various Categories of Persons Chapter 14. Income from Property held for Charitable of religious Purpose Chapter 15. Return of Income and Procedure of Assessment Chapter 16. Permanent Account Number Chapter 17. Special Procedure for Assessment of Search Cases Chapter 18. Deduction and Collection of Tax at Source Chapter 19. Advance Payment of Tax Chapter 20. Interest Payable by/to Assessee Chapter 21. Refunds Chapter 22. Penalties and Prosecutions Chapter 23. Appeals and Revision Chapter 24. Miscellaneous Provisions Chapter 25. Provision Relting to Transfer Pricing Part B - Wealth Tax Chapter 26. Wealth Tax Division 3 - Tables ............................................................................................................................. Author Details Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. Recently, he has been awarded a Ph.D. degree by the Delhi University. He has been teaching Direct Taxes to students at various levels for more than 30 years. He is a Fellow of the Institute of Chartered Accountants of India and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) and also visiting faculty member of the Institute of Chartered Accountants of India, MFC (South Campus, Delhi University) and various other management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is member of the Committee for Review of Education & Training (CRET) of the Institute of Chartered Accountants of India. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation. Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. Recently, he has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He is a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University) and various other Management Institutes. .............................................................................................................................
