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Description
•    A comprehensive and critical study of the law relating to Income-tax and
      Wealth-tax written in a unique, simple, easy to understand language that enables
      a quicker grasp for the reader.
•    The book is "user-friendly" and provides information in a concise manner to
      save valuable time of the readers so that, they may, whenever required, refer
      to the desired case law or relevant circular, etc. on the subject.
•    Each proposition is supported by decisions of the Supreme Court and the
      High Courts and also the relevant circulars of CBDT.
•    Important case laws reported have been included.
•    Selected problems from the examinations of all the three Professional Institutes viz.
      ICAI, ICSI and ICWA have been included with solutions as per law applicable
      for Assessment Year 2011-2012.
•    Even the last minute changes in the law have been incorporated in the book
      and it is, therefore, the latest and most upto-date book for the Assessment
      Year 2011-2012. The amendments made by the Finance Act, 2010 have
      been incorporated at relevant places in the book. The amendments made by
      the Finance Act, 2011 have been given by way of Appendix at the end of the
      book to help the readers to refer to them at a glance.
•    The book will be found useful for the Professionals, Income-tax Department,
      Students of Professional Institutions, Management Institutes, Universities and
      for the examinations of the Income-tax Department.
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Contents
Volume - I
Chapter 1.    Introduction (Sections 1 to 4)
Chapter 2.    Scope of Total Income & Residential Status (Sections 5 to 9)
Chapter 3.    Incomes which do not form part of Total Income
                     (Sections 10, 10A, 10B and 11 to 13A)
Chapter 4.    Heads of Income (Section 14) and Income under the Head "Salaries"
                     (Sections 15 to 17)
Chapter 5.    Income under the Head "Income from House Property" (Sections 22 to 27)
Chapter 6.    Income under the Head "Profits and Gains of Business or Profession"
                     (Sections 28 to 44D)
Chapter 7.    Income under the Head "Capital Gains" (Sections 45 to 55A)
Chapter 8.    Income under the Head "Income From Other Sources" (Sections 56 to 59)
Chapter 9.    Income of Other Persons Included in Assessee's Total Income
                     (Clubbing of Income) (Sections 60 to 65)
Chapter 10.  Set off or Carry Forward and Set off of Losses (Sections 70 to 80)
Chapter 11.  Deductions to be made in Computing Total Income
                     [Sections 80A to 80U Chapter VIA)]
Chapter 12.  Agricultural Income & Its Tax Treatment [Sections 2(1 A) and 10(1)]
Volume - II
Chapter 13.  Assessment of Individuals
Chapter 14.  Assessment of Hindu Undivided Family
Chapter 15.  Assessment of Firms
Chapter 16.  Assessment of Association of Persons
Chapter 17.  Assessment of Co-operative Societies
Chapter 18.  Assessment of Trusts (Sections 11 to 13)
Chapter 19.  Taxation of Mutual Association (Section 24A)
Chapter 20.  Assessment of Companies
Chapter 21.  Tonnage Tax System (Sections 115VA to 115VZC)
Chapter 22.  Taxation of Non-Residents (Chapter XII andXIIA of Income-tax Act)
Chapter 23.  Return of Income and Procedure of Assessment (Sections 139 to 154)
Chapter 24.  Search & Seizure and Special Procedure for Assessment of Search Cases
                     (Sections 132, 132A, 132B, 133A, 153A to 153C and 158B to I58BH)
Chapter 25.  Deduction and Collection of Tax at Source (Sections 190 to 206CA)
Chapter 26.  Advance Payment of Tax (Sections 207-211, 218 & 219)
Chapter 27.  Interest Payable by/to Assessee (Sections 201(1 A), 220(2), 234A to
                     234C & 244A)
Chapter 28.  Refunds (Sections 237 to 241)
Chapter 29.  Settlement of Cases (Sections 245A to 245L)
Chapter 30.  Advance Rulings (Sections 245Nto 245V)
Chapter 31.  Appeals & Revision (Sections 246 to 264)
Chapter 32.  Penalties and Prosecutions
Chapter 33.  Income Tax Authorities (Sections 116 to 119)
Chapter 34.  Business Reorganisation (Sections 116 to 119)
Chapter 35.  Double Taxation Relief (Sections 90 to 91)
Chapter 36.  Concepts of tax-planning and specific management decisions
Chapter 37.  Special Provisions Relating to Avoidance of Tax (Chapter X,
                     Sections 92 & 93)
Chapter 38.  Liability in Special Cases (Chapter XV, Sections 159 to 179)
Chapter 39.  Collection and Recovery of Tax (Section 220 to 230A)
Chapter 40.  Miscellaneous Provisions
Chapter 41.  Wealth Tax
Appendix 1 - Rates of Taxation
Appendix 2 - Table of rates at which depreciation is admissible
Appendix 3 - Table of rates at which depreciation is admissible for power
                      generation business
Appendix 4 - Important Recent Judicial Decisions
Appendix 5 - Amendment brought in by the Finance Act, 2010
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Author Details
Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountants of India (ICAI) 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, Institute of Company Secretaries of India (ICSI) and various 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 a member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. 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. 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 has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.
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