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............................................................................................................................. Contents 1. Basic concepts that one must know 2. Residential status and its effect on tax incidence 3. Income that is exempt from tax 4. Income under the head " Salaries" and its computation 5. Income under the head " Income from house property" and its computation 6. Income under the head " Profits and gains of business or profession" an its computation 7. Income under the head " Capital Gains" and its computation 8. Income under the head "Income from other sources" and its computation 9. Clubbing of income 10. Set off and carry forward of losses 11. Permissible deductions form gross total income 12. Meaning of agricultural income and its tax treatment 13. Individuals - Computation of taxable income 14. Hindu undivided families - Computation of taxable income 15. Firms & Association of Persons - Computation of taxable income 16. Return of Income 17. Advance payment of tax 18. Deduction and Collection of tax at Source 19. Interest payable by assessee/Government 20. Service Tax 21. Value Added Tax (VAT) Appendix I - Tax Rates Appendix II - Question set for CA (PCC/IPCC/PE II) Examinations and Answers Appendix III - Depreciation rates for power generating units Appendix IV - Answer to unsolved exercises ............................................................................................................................. Author's 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 600 seminars in India and abroad. Dr. Monica Singhania is Reader, Faculty of Management Studies,University of Delhi. She is a post-graduate from Delhi School of Economics and a Fellow Member of the Institute of Chartered Accountants of India. She has the distinction of being placed in the merit list the Univesity examinations conducted by both the University as well as the Institute. She has been awarded Ph.D. in the area of corporate taxation from the University of Delhi. She is the author of 7 books on direct tax laws and several research papers which have been published in leading journals. .............................................................................................................................
