Designed strictly as per the latest Transcend University syllabus, includes 8 well-structured chapters covering Capital Gains, Income from Other Sources, Clubbing of Income, set off and Carry Forward of Losses, Deductions, and Computation of Total Income.
Presents complex legal provisions in simplified language, making the book highly readable and student friendly.
Offers a unique blend of academic depth and practical illustrations, helping students bridge the gap between theory and application.
Incorporates updated Finance Act, 2024 amendments, including latest tax rates, exemptions, and the features of both Old and New ax Regimes (Section 115BAC).
Includes illustrations, practical questions, MCQ, figures, and tables in each chapter, along with an appendix of actual case studies to strengthen conceptual understanding and practical application.
A practical, exam-oriented resource ideal for students of B.Com., BBA, M.Com., CA (Inter.), CS, CMA, and other professional courses.
Unit I – Capital Gains
Unit II – Income from Other Sources and Clubbing of Income
- Income from Other Sources
- Clubbing of Income
Unit III – Set-off and Carry Forward of Losses and Deductions from Gross Total Income
- Set-off and Carry Forward of Losses
- Deductions under Chapter VI- A
Unit IV – Computation of Total Income – Individual
- Income Tax Computation under Old vs. New Regimes
Unit V – Income Tax Authorites and Return Filing
- Income Tax Authorities
- Return Filing and E-filing Procedure
Appendix
- Leading Cases of Supreme Court & High Court
ISBN13:
978-81-979992-0-8
Weight:
0.00
Edition:
1st Edition
Language:
English
Title Code:
1337