Quick Overview

Publisher: Sultan Chand & Sons

Publishing Year: 2024

Size (mm): 240.00 x 185.00

ISBN: 93-9182-070-1

Page nos.:

MRP: 595.00

Subject: Commerce

₹595.00 + Add to Cart

This book has been designed to fulfill the requirements of all those students who wish to understand Income Tax Law and Practice in simple terms. The flow of language and the explanations of the Income Tax law has been written in a vivid and lucid manner for better understanding of the students. It covers all provisions of law and practice as per the Assessment Year 2024-25. It provides a right mix of theory and practice. Each chapter is supported with illustrations and exercise problems in order to develop proficiency of the students in the subject. This book serves as an essential media to understand the Income Tax Law and Practice by Undergraduate and Postgraduate students of Commerce belonging to various Universities. It also has the potential to reach up to the students pursuing professional courses such as CMA, ACCA, CA, ICWA and ACS. The theory chapters such as Income Tax Authorities, Assessment Procedure and GST provide substantial element of information that would enhance the knowledge and kindle the interests of voracious readers belonging to different educational background

  • In-depth and methodical coverage of topics.
  • Sound Pedagogy:
  • 350 plus illustrations with detailed working notes
  • 30-40 exercise problems at the end of each chapter for holistic practice
  • 450 plus objective type questions: categorized as MCQ's, Fill in the blanks, True or False
  • 300 plus theory questions: containing short and long answer questions
  • 240 plus exercise problems for practice
  • Adedicated chapter on Goods and Services Tax (GST) and Highlights of the Finance Bill 2024.
  • Rich Question Bank consisting of around 200 questions at the end of the book to benefit the aspirants of  competitive examinations.
  • Sample University Question Papers provided at the end of the book as reference to enhance the confidence of the students.

  • Introduction to Income Tax
  • Basic Concepts
  • Residential Status and Incidence of Tax or Scope of Income
  • Income from Salary
  • Income from House Property
  • Profits and Gains from Business or Profession-I
  • Profits and Gains from Business or Profession-II / Depreciation
  • Income from Capital Gains
  • Income from Other Sources
  • Clubbing of Income / Aggregation of Income
  • Set-off and Carry Forward of Losses
  • Deductions from Gross Total     Income
  • Income Tax Authorities and Procedure of Assessment
  • Assessment of Individuals, Firms and Hindu Undivided Family
  • Goods and Services Tax (GST)
  • Transfer Pricing (Chapter X of Income Tax Act of 1961)
  • Highlights of Finance Bill 2024 and Tax Rates for the Assessment Year 2024-25
Question Bank
University Question Papers

ISBN13: 978-93-9182-070-1

Weight: 0.00

Edition: 1st Edition

Language: English

Title Code: 1311

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