Compendium of Issues on Income Tax - A Complete Guide to Frequently Asked Questions (2 Volume)

As Applicable for Assessment Year 2022 - 2023
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Description
*    Direct Taxes Ready Reckoner, with Tax Planning, 19E
*    Concise Commentary on Income Tax with Tax Planning/Problems & Solutions, 19E
*    Direct Taxes Law & Practice, 109E
*    A Compendium of issues on Income Tax, 9E
*    Guide to Tax Deduction at Source & Tax Collection at Source including Advance Tax &
      Refunds, 15E
*    Taxation of Capital Gains, 15E
*    Income Tax Act, 7E
*    Income Tax Rules, 7E
*    Handbook on Tax Deduction at Source, 14E
*    Taxation of Salaried Persons, Individuals & HUFs, 14E
*    A Compendium of issues on become Tax and Wealth Tax, 8E
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Contents
Volume One
1.    Introduction [Sections 1 to 4]
2.    Scope of Total Income and Residential Status [Sections 5 to 9]
3.    Incomes which do not form Part of the Total Income [Sections 10, 10AA, 13B, 10BA,
        13A and 13B]
4.    Computation of Total Income [Sections 14 & 14A] & Income under the 
       Head 'Salaries' [Sections 15 to 17]
5.    Income under the Head 'Income from House Property' [Sections 22 to 27]
6.    Income under the Head 'Profits and Gains of Business or Profession' [Sections 28 to 44DB]
7.    Income under the Head 'Capital Gains' [Sections 45 to 55A]
8.    Income under the Head 'Income from Other Sources' [Sections 56 to 59]
9.    Income of Other Persons Included in Assessee's Total Income
        (Clubbing of Income) [Sections 60 to 65]  
10.  Cash credit, Unexplained investments, etc [Sections 68 to 69D]
11.  Set off or Carry Forward and Set off of Losses [Sections 70 to 80]
12.  Deductions to be made in Computing Total Income [Sections 80A to 80U (Chapter VIA)]
13.  Assessment of Individuals
14.  Assessment of Hindu Undivided Family
15.  Assessment of Firms (including LLP)
16.  Assessment of Association of Persons
17.  Assessment of Co-operative Societies 
Volume Two
18.  Assessment of Trusts [Sections 11 to 13]
19.  Taxation of Mutual Associations
20.  Assessment of Companies
21.  Special Provisions Relating to Tax on Certain Incomes Chapters XII-DA, XII-E, XII-EA,
        XII-F and XH-FB
22.  Tonnage Tax Scheme
23.  Taxation of Non-residents with special reference to Chapters XII and XIIA of
        Income-tax Act
24.  Return of Income and Procedure of Assessment [Sections 139 to 154]
25.  Search, Seizure & Survey and Special Procedure for Assessment of Search Cases
         [Sections 132, 132A, 132B, 133A, 153A to 153C]
26.  Deduction and Collection of Tax at Source [Sections 190 to 206CA, ie Chapter XVIIA & B]
27.  Advance Payment of Tax [Sections 207-211, 218 & 219]
28.  Interest Payable by/to Assessee [Sections 201(1A), 220(2), 234A, 234B, 234C & 244A]
29.  Refunds [Sections 237 to 241 & 245]
30.  Settlement of Cases [Sections 245A to 245L]
31.  Advance Rulings [Sections 245N to 245V]
32.  Appeals and Revision [Sections 246 to 264]
33.  Penalties and Prosecutions
34.  Dispute Taxation Relief [Section 90, 90 A and 91] 
35.  Income-tax Authorities [Sections 116 to 119]
36.  Business Reorganisation
37.  Double Taxation Relief [Sections 90, 90A and 91]
38.  Special Provisions Relating to Avoidance of Tax and General Anti-Avoidance Rule (GAAR)
        (Transfer Pricing Provisions for International Transactions and Other Provisions relating to
         Avoidance of Tax) [Chapter X, Sections 92 to 92F, 93, 94A, 94B and 95 to 102]
39.  Specified Domestic Transactions and Provision of Transfer Pricing Applicable to Such
        Transactions [Chapter X, Sections 92BA, 92, 92C, 92D, 92E & 92F]
40.  Liability in Special Cases [Chapter XV, Sections 159 to 179]
41.  Collection and Recovery of Tax [Sections 220 to 232]
42. Equalisation Levy [Chapter VIII of the Finance Act, 2016 as amended] 
43.  Miscellaneous Provisions
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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 (1CAI) 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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