Author: Dr. R. K. Jain
Publisher: SBPD Publications
ISBN: 9351677826
Category : Business & Economics
Languages : en
Pages : 444

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Book Description
CONTENT 1. Income Tax–An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, Examination Paper SYLLBUS Unit-I :Tax System : Meaning of Tax, Features and Objectives. Role of Taxes in Indian Economy. Direct Tax in India—General Introduction of Central, Provincial and Local Direct Taxes. Unit-II :Characteristics and Main Features of Income Tax. Contribution of Income Tax in Public Revenue. Important Definitions, Previous Year, Assessment Year, Gross Total Income, Total Income, Person, Agricultural Income. Residential Status and Tax Liability. Exempted Income. Unit-III :Computation of Taxable Income of Salaried Persons. Exempted Items and Computation of Taxable Income in Case of Retirement. Unit-IV : Computation of Taxable Income from House Property. Calculation of Taxable Income from Business or Profession. Provisions Relating to Calculation of Income on Estimated Basis of Small Traders, Contractors, Transporters and Professionals. Unit-V :Capital Gains—Calculation of Taxable Capital Gain/Loss on Short Term & Long Term Capital Assets. Exemption for Capital Gains. Computation of Income from other Sources.

Author: Dr. R. K. Jain
Publisher: SBPD Publications
ISBN: 9381865841
Category : Law
Languages : en
Pages : 717

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Book Description
1. Income Tax : An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10 . Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax. Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, Rebate and Relief in Tax Examination Papers SYLLABUS Unit-I : General Introduction of Indian Income Tax Act, 1961, Basic Concepts : Income, Agriculture Income, Casual Income, Previous Year, Assessment Year, Gross Total Income, Total Income, Person Assessee, Residetial Status and Tax Liability, Exempted Income Unit-II : Income from salary, Income from house property. Unit-III : Income from Business and Profession, Capital Gains, Income from other sources. Unit-IV : Set off and Carry forward of Losses, Deductions from Gross total Income, Clubbing of Income, Computation of Total Income and Tax Liability of an individual. Unit-V : Assessment Procedure, Tax deducted at source, Advance Payment of Tax, Income Tax Authorities, Appeal, Revision and Penalties.

Author: Dr. R. K. Jain
Publisher: SBPD Publications
ISBN:
Category : Law
Languages : en
Pages : 695

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Book Description
1. Income Tax–An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax, 26. Assessment of Hindu undivided Family and Computation of Tax Liability, 27. Assessment of firm and Association of Persons and Computation of Tax Liability. Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, Rebate and Relief in Tax

Author: Dr. R. K. Jain
Publisher: SBPD Publications
ISBN: 8194187079
Category : Law
Languages : en
Pages : 712

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Book Description
1. Income Tax–An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax, 26. Assessment of Hindu undivided Family and Computation of Tax Liability, 27. Assessment of firm and Association of Persons and Computation of Tax Liability. · Rebate and Relief in Tax · Supreme Court Leading Cases · Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, · Examination Paper

Author: Dr. R. K. Jain
Publisher: SBPD Publications
ISBN: 935167228X
Category : Law
Languages : en
Pages : 608

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Book Description
• Assessment year 2020-21. • Revised and Enlarged as per Finance Act, 2019. • Strictly in Accordance with the Latest Syllabus of various Universities for B. Com Classes. Content :- 1.Income Tax : An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment. • Rebate and Relief in Tax • GST-Concept, Registration and Taxation Mechanism • Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, • Examination Paper

Author: Dr. R. K. Jain
Publisher: RAJEEV BANSAL
ISBN:
Category : Law
Languages : en
Pages : 234

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Book Description
1..Important Definitions 2. Assessment on Agricultural Income, 3. Exempted Incomes, 4.Residence and Tax Liability 5. Income from Salaries 6. Income from Salaries (Retirement and Retrenchment) 7. Income from House Property 8. Depreciation 9. Profits and Gains of Business or Profession 10. Capital Gains 11. Income from Other Sources 12. Set-off and Carry Forward of Losses 13. Deductions from Gross Total Income 14. Assessment of Individuals 15. Computation of Tax Liability of Individuals, .16. Deduction of Tax at Source 18. Advance Payment of Tax , 19. Assessment of Hindu Undivided Family and Computations of tax liability, 20. Assessment of Firm and Association of Persons and Computation of Tax Liability, 21.Assessment of campanies, 22.Assessment of Co-Opreative Socirties, 23. Tax Planning for New Business, Capital and Revenue Expenditure Receipts Rebate and Relief in Tax

Author: Dr. P. K. Jain
Publisher: SBPD Publishing House
ISBN: 9350470195
Category : Business & Economics
Languages : en
Pages : 628

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Book Description
Who can buy? Students pursuing B.Com, BBA, M.Com,MBA and other commerce and professional courses. It is according to the syllabus of various universities. Income Tax Law and Accounts Book is the outcome of the desire to present the provisions Income Tax in a simple and easy language. All the relevant facts and provisions have been presented in such a way that even a common man may easily understand the provisions of Income Tax. Provisions of the Act have been explained with the help of formulae, clarifications, tables, illustrations etc. All the provisions of Income Tax applicable for the assessment year have been incorporated in the book (including provisions of Finance Act, 2019 and latest circulars issued by CBDT).

Author: Dr. R. K. Jain
Publisher: SBPD Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 234

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Book Description
An excellent book with thorough coverage for MA and BA classes, also very helpful for the students preparing for various competitive and professional examinations. 1..Important Definitions 2. Assessment on Agricultural Income, 3. Exempted Incomes, 4.Residence and Tax Liability 5. Income from Salaries 6. Income from Salaries (Retirement and Retrenchment) 7. Income from House Property 8. Depreciation 9. Profits and Gains of Business or Profession 10. Capital Gains 11. Income from Other Sources 12. Set-off and Carry Forward of Losses 13. Deductions from Gross Total Income 14. Assessment of Individuals 15. Computation of Tax Liability of Individuals, .16. Deduction of Tax at Source 18. Advance Payment of Tax , 19. Assessment of Hindu Undivided Family and Computations of tax liability, 20. Assessment of Firm and Association of Persons and Computation of Tax Liability, 21.Assessment of campanies, 22.Assessment of Co-Opreative Socirties, 23. Tax Planning for New Business, Capital and Revenue Expenditure Receipts Rebate and Relief in Tax

Author: Prof. Preeti Rani Mittal
Publisher: Sultan Chand & Sons
ISBN: 9391820611
Category : Business & Economics
Languages : en
Pages : 44

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Book Description
Clear Chapter outlines, illustrations, questions, and extensive referring enable readers to access their learning. Offers readers comprehensive coverage of various sections of income tax law and practices in a simple and easiest way. This revision presents new examples and pedagogical features adding more value and depth to the text’s effective, consistent framework. The entire text and numerical of the book have been revised by updating the sections and rules laid down in the Income Tax Act. This book is meant for B.Com., BBA, and B.Com., (Hons.) students as well as to serve as an Intermediate-level course for students preparing for charted, cost, and management accountancy, certified and company secretary examinations, and other degree and diploma courses. This book has been written with the two goals of educating students about the nuances of Income Tax Law so that they can compute income from various heads as well as making students aware of the compliance required for the smooth functioning of the Income Tax Scheme.

Author: Dr. H. C. Mehrotra, Dr. S. P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN: 9383866500
Category : Business & Economics
Languages : en
Pages : 516

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Book Description
The salient features of the present edition are: All the Problems and Solutions have been thoroughly revised in the light of up-to-date amendments in Income tax Law and Rules for Assessment Year 2020-21. Almost all numerical questions given at the end of the chapters of the authors’ other publications on Income-tax (viz., Income-tax Law and Accounts, Aaykar Vidhan evam Lekhe, Law and Practice of Income-tax) have been solved in this book and the number printed within brackets at the end of the questions in other publications is the problem number of this book. The selection and sequence of the questions are well planned and systematic so as to cover all ticklish points within a reasonable number of questions. Wherever needed, detailed explanatory notes have been given at the end of solutions. Candidates preparing for C.A., Company Secretaries, Cost and Works Accountants, and Income-tax Departmental Examinations, will, particularly, find the book very useful. It will also be useful for candidates preparing for B.Com. and M.Com. Examinations of various Indian Universities.