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............................................................................................................................. Description The Law and Practice of Income Tax, first published in 1950, has been revised reprinted many times since then, with several supplements. Over the last 53 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. Ever since its maiden appearance, this book has maintained its pre-eminence in the field and has become the measure for other books on taxation. The current edition by Mr. Dinesh Vyas contains a pure statement of the law based on case law and the statute as amended from time to time. In contrast with other textbooks, the focus here is not on computation and administrative matters but on the exposition of the principles governing income tax laws. The book is positioned for use by the judiciary, revenue department, professionals and corporate executives for their better understanding of the law. The commentary also takes into account the amendments made by the finance Act 1990 and the succeeding amendments upto the Finance Act 2003. Cases reported from 181 ITR onwards to 261 ITR comprising about 11000 in number have been considered and analysed by the author. ............................................................................................................................. Contents Volume I Chapter 1. Preliminary Chapter 2. Basis of Charge Chapter 3. Income which do not Form part of Total Income Chapter 4. Computation of Total Income Chapter 5. Income of other Persons, Included in Assessee’s Total Income Chapter 6. Aggregation of Income and Set Off or Carry Forward of Loss Chapter 6A. Deduction to be made in Computing Total Income Chapter 6B. Restriction on Certain Deductions in the Case of Companies Volume II Chapter 7. Incomes Forming Part of Total Income on which no Income-tax is Payable Chapter 8. Relief in Respect of Income-tax Chapter 9. Double Taxation Relief Chapter 10. Special Provisions Relating to Avoidance of Tax Chapter 11. Additional Income-tax on Undistributed Profits Chapter 12. Determination of Tax in Certain Special Cases Chapter 12A.Special Provisions Relating to Certain Incomes of Non-residents Chapter 12B.Special Provisions Relating to Certain Companies Chapter 12C.Special Provisions Relating to Retail Trade, etc. Chapter 12D.Special Provisions Relating to Tax on Distributed Profits of Domestic Companies Chapter 12E.Special Provisions Relating to Tax on Distributed Income Chapter 12F.Special Provisions Relating to Tax on Income Received from Venture Capital Companies and Venture Capital Funds Chapter 13. Income-tax Authorities Chapter 14. Procedure for Assessment Chapter 14A.Special Provision for Avoiding Repetitive Appeals Chapter 14B.Special Procedure for Assessment of Search Cases Chapter 15. Liability in Special Cases Chapter 16. Special Provisions Applicable to Firms Chapter 17. Collection and Recovery of Tax Chapter 18. Relief Respecting Tax on Dividends in Certain Cases Chapter 19. Refunds Chapter 19A.Settlement of Cases Chapter 19B.Advance Rulings Chapter 20. Appeals and Revision Chapter 20A.Acquisition of immovable Properties in Certain Cases of Transfer to Counteract Evasion of Tax Chapter 20B.Requirement as to Mode of Acceptance, Payment or Repayment in Certain Cases to Counteract Evasion of Tax Chapter 20C.Purchase by Central Government of Immovable Properties in Certain Cases of Transfer Chapter 21. Penalties Imposable Chapter 22. Offences and Prosecution Chapter 22A.Annuity Deposits Chapter 22B.Tax Credit Certificates Chapter 23. Miscellaneous Schedule Legislative History ............................................................................................................................. Author Details Author - Kanga, Palkhivala and Vyas Revising Author - Dinesh Vyas .............................................................................................................................
