Taxation Laws (As per Assessment Year 2021-2022)

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Description
Taxation Laws have always been a challenging area and are generally found to be technical and difficult to grasp by law students who are new to the subject. Sensing this long-felt need, I have now brought before the students and others concerned, Taxation Laws from the legal perspective in a simple, user-friendly and easily understandable form in this book. It is the most upto-date book for the assessment year 2020-2021. Important case-laws and copious examples have been incorporated whereever relevant to make the topics clearer and easy to understand. I am sure all the readers would find this edition quite useful in their study. Useful suggestions from students have also been incorporated in this edition.
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Contents
Income Tax
Chapter 1. Introduction [Sections 1-4]
Chapter 2. Residential Status and Total Income [Sections 5-9]
Chapter 3. Exempted Income [Sections 10-13B]
Chapter 4. Agricultural Income [Section 2(1 A)]
Chapter 5. Computation of Total Income and Income under Head Salary [Sections 14, 14A, 15-17]
Chapter 6. Income from House Property [Sections 22-27]
Chapter 7. Profits and Gains of Business or Profession [Sections 28-44D]
Chapter 8. Capital Gain [Sections 45-55]
Chapter 9. Income from Other Sources [Sections 56-58]
Chapter 10. Clubbing of Income [Sections 60-65]
Chapter 11. Set Off and Carry Forward and Set Off of Losses [Sections 70-80]
Chapter 12. Aggregation of Income [Sections 68-69D]
Chapter 13. Gross Total Income (GTI) and Deductions [Sections 80A-80U]
Chapter 14. Income Tax Authorities [Sections 116-138]
Chapter 15. Procedure of Assessment [Sections 139-154]
Chapter 16. Relief of Income [Sections 86, 110, 89]
Chapter 17. Tax Deduction at Source and Tax Collection at Source [TDS and TCS]
                       [Sections 190-206CA]
Chapter 18. Advance Tax [Sections 1-207-211, 234C]
Chapter 19. Interest Payable by Assessee [Sections 234A, 234B, 234C, 234D, 244A]
Chapter 20. Appeals [Section 246-262 & 158A]
Chapter 21. Revision by Commissioner [Sections 263-264]
Chapter 22. Penalties, Offences and Prosecutions [Section 271-275]
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Author Details
Dr. (Mrs.) Jyoti Rattan, Associate Professor, Department of Laws, Panjab University, Chandigarh, is a topper in Law and a Gold Medalist in LL.M, Ph.D. in Law and M.Sc. in Chemistry. Her areas of interest have been Taxation Laws, Cyber Law, Law of Contract, RTI and International Law. Dr. Rattan has written books on Taxation Laws, Cyber law and RTI, International Law and several research articles on Taxation Laws, Cyber Law and International Law areas besides Inter-disciplinary Law and Administrative issues in reputed journals, presented papers and won awards at various national and international Conferences in India and abroad including the 91st Indian Science Congress; 26th International Congress of Administrative Sciences, Seoul, Korea, 2004; Third Regional International Conference; International Institute of Administrative Sciences (Belgium), Monterrey, Mexico, 2006 and 27th International Congress of Administrative Sciences, Abu Dhabi, U.A.E., 2007 and 2011 International Conference of the International Institute of Administrative Sciences (HAS), held at Lausanne, Switzerland, 2011. In 2012, Dr. Rattan's papers have been selected for oral presentation at lASIA's Annual Conference, Bangkok, Thailand, 5th International Conference on Information Law 2012, organized by the Ionian University and the International Society for Ethics and Technology (INSEIT) (US), in Greece; 13th International Winelands Conference 2012, Research Congress Centre of the Stellenbosch Institute for Advanced Study (STIAS), Mostertsdrift, Stellenbosch, South Africa. Istanbul 9th Academic Conference organized by the International Institute of Social and Economic Sciences from 13 April 2014 to 16 April 2014 in Istanbul, Turkey, the 2014 IASIA Annual Conference on Good Governance: the Position of Students, Scholars and Practitioners, Port Elizabeth, South Africa, 2014 International Congress of HAS, Ifrane, Morocco.
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