- Author(s): CA. Arvind Tuli
- Publisher: Bharat Law House
- Edition: Ed 2025
- ISBN 13 9789348080318
- Format Paperback
- Approx. Product Size 27 x 21 cms
- Delivery Time Normally 7-9 working days
- Shipping Charge Extra (see Shopping Cart)
....................................................................................................................
Description
Comparative table of Provisions:
New bill = Income tax act
Income Tax Act = New Bill
Statement of Objects and Reasons
Memorandum regarding Delegated Legislation
........................................................................................................................
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
...................................................................................................................
Author Details
Arvind Tuli,
a name that needs no introduction in the field of CA Education, has
taught taxation to more than 1,00,000 CA, CS students over a period of
last 22 years through face to face. He is known among students for his
conceptual yet exam-orieted teaching methodology, making students
understand and memorize the law within the class itself. It is because
of his reason that his students have constantly been getting good
scores, several of them getting All India highest in IPCC Taxation and
CA Final Direct Tax.
His handwritten summary charts are a treasure
for any CA student as they summarize the deepest of the taxation
concepts in minimum possible content effectively. Successfully
implementing his mantra of "Fun while you learn", his classes are always
lively and interesting.