- Author(s): Dr. Girish Ahuja, Dr. Ravi Gupta
- Publisher: Commercial Law Publishers (India) Pvt Ltd
- Edition: Ed 2025
- ISBN 13 9789356037328
- Approx. Pages 600 + Contents
- Format Paperback
- Approx. Product Size 24 x 18 cms
- Delivery Time Normally 7-9 working days
- Shipping Charge Extra (see Shopping Cart)
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Description
Comparative Table Showing Provisions of Income Tax Act, 1961 and Provisions of new Income Tax Bill, 2025
Statement of Objects and Reasons
.Notes on Clauses
.Financial Memorandum
.Memorandum Regarding Delegated Legislation
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Contents
Chapter I. Prelimiinary
Chapter II. Basis of Charge
Chapter III. Incomes which do not form Part of total Income
Chapter IV. Computation of total Income
Chapter V. Income of other Persons, included in total Income of Assessee
Chapter VI. Aggregation of Income
Chapter VII. Set off, or Carry forward and Set off of Losses
Chapter VIII. Deductions to be made in Computing total Income
Chapter IX. Rebates and Reliefs
Chapter X. Special Provisions relating to avoidance of Tax
Chapter XI. General Anti - Avoidance rule
Chapter XII. Mode of Payment in certain Cases, etc
Chapter XIII. Determination of Tax in Special Cases
Chapter XIV. Tax Administration
Chapter XV. Return of Income
Chapter XVI. Procedure for Assessment
Chapter XVII. Special Provisions relating to certain Persons
Chapter XVIII. Appeals, Revision and Alternate Dispute Resolutions
Chapter XIX. Collection and Recovery of Tax
Chapter XX. Refunds
Chapter XXI. Penalties
Chapter XXII. Offences and Prosecution
Chapter XXIII. Miscellaneous
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Author Details
Dr. Girish Ahuja
Dr. Ravi Gupta