Income Tax Mini Ready Reckoner (Assessment Years 2023-2024 / 2024-2025)

Law stated in this book is an amended by the Finance Act, 2023
Incorporating
•   Compact Referencer
•   Investment Planner
•   Calender of Direct tax obligations
•   Advance Tax/ TDS/ Income Tax Tables
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Description
A comprehensive guide to Practice and Compliance adhere to direct tax provisions, updated by all the relevant amendments made by the Finance Bill, 2021 at the relevant places along with effective dates. The book has an analytical view of the amendments made by the Finance Bill, 2021. Demarcation of all the amendments made by the Finance Bill, 2021 at the relevant places for quick reference. It also contains frequently required information on the Companies Act. It also contains detailed tax tables for the assessment year 2021-2022 and advance tax tables for financial year 2021-2022. Tax rates for the last 10 years have also been provided. It also facilitates an Investment Planner where in all the major investment schemes have been as announced have been discussed.

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Contents
DIVISION 1 - Compact Referencer
DIVISION 2
Part A - Income Tax
Chapter 1. Introduction
Chapter 2. Permanent Account Number and Aadhaar Number
Chapter 3. Scope of Total Income and Residential Status
Chapter 4. Incomes which do not form part of Total Income
Chapter 5. Heads of Income [Section 14] and Income under the Head ‘Salaries’
Chapter 6. Income under the Head ‘Income from House Property
Chapter 7. Income under the Head ‘Profits and Gains of Business or Profession’
Chapter 8. Income under the Head ‘Capital Gains’
Chapter 9. Income under the Head ‘Income from Other Sources’
Chapter 10. Income of Other Persons Included in Assessee’s Total
                        Income (Clubbing of Income)
Chapter 11. Cash Credit, Unexplained Investments, etc.
Chapter 12. Set off of Carry Forward and Set off of Losses
Chapter 13. Deductions to be made in Computing Total Income
Chapter 14. Agricultural Income & Its Tax Treatment
Chapter 15. Computation of tax liability of various categories of persons
Chapter 16. Return of Income and Procedure of Assessment
Chapter 17. Deduction and Collection of Tax at Source
Chapter 18. Advance Payment of Tax
Chapter 19. Interest Free Payable
Chapter 20. Refunds
Chapter 21. Penalties
Chapter 22. Appeals and Revision
Chapter 23. Miscellaneous Provisions
DIVISION 3 - Tables
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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. Recently, he has been awarded a Ph.D. degree by the Delhi University. He has been teaching Direct Taxes to students at various levels for more than 30 years. He is a Fellow of the Institute of Chartered Accountants of India 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, MFC (South Campus, Delhi University) and various other 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 member of the Committee for Review of Education & Training (CRET) of the Institute of Chartered Accountants of India. 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 LLB. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. Recently, 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 is a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University) and various other Management Institutes.
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