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Contents
Part A - Understanding Income-Tax and Wealth-Tax
1. Tax rates for assessment years 2008-09 and 2009-10
2. Amendments at a glance effected by Finance Bill, 2008*
3. Tax rates for the last ten assessment years
4. Gold and silver rates as on April 1, 1981, for the current year and
last ten assessment years
5. Tax saving schemes at a glance
6. Rates of depreciation
7. Deductions and allowances under the Income-tax Act
8. Period of limitation under Income-tax Act
9. Dates with direct taxes
Division 1 - Income Tax
• Fundamental concepts and residential status
• Income under the head "Salaries"
• Income from house property
• Profits and gains of business or profession
• Capital gains
• Income from other sources
• Income of other persons included in assessee's total income
• Set off and carry forward of losses
• Deductions to be made from gross total income
• Exemptions
• Rebates from tax liability
• Agricultural income
• Special provisions in case of non-residents
• Computation of tax liability of individuals
• Firms
• As passed by Lok Sabha.
• Association of persons (AOP) or body of individuals (BOI)
• Companies
• Co-operative societies
• Return of income
• Penalties
• Tax deduction at source and tax collection at source
• Advance tax
• Interest
• Miscellaneous topics
• Securities transaction tax
• Tonnage tax
• Fringe benefit tax
• Banking Cash Transaction Tax
Division 2 - Wealth-Tax
• Computation of wealth-tax liability
Part B - Tax Tables
Division 1 - Income-Tax
• Individuals, HUFs and AOPs
Assessment year 2011-12
Assessment year 2013-14
• Firms
Assessment year 2012-12
Assessment year 2013-14
• Companies
Assessment year 2012-13
Assessment year 2013-14
• Co-operative societies
Assessment year 2012-13
Assessment year 2013-14
Division 2 - Wealth-Tax
• Individuals, HUFs and Companies
Assessment year 2012-13
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Author Details
Dr. Monica Singhania is Reader, Faculty of ManagementStudies,University of Delhi She is a post-graduate from Delhi SchoolofEconomics and a Fellow Member o/ the Institute a CharteredAccountantsof India. She has the distinction of being placed in themerit list ofthe examinations conducted by both the University as wellas theInstitute. She has been awarded Ph.D. in the area of corporatetaxationfrom the University of Delhi She is the author of 7 books ondirect taxlaws and several research papers which have been published inleadingjournals.
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