SALIENT FEATURES OF THE BOOK

• Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2024-25 Further, the amendments made by the Finance Act, 2023 and the Finance Act, 2024, applicable for the Assessment Year 2024-25, have been incorporated in the book.
• The present edition of the book has several unparalleled features which make it distinct from other available text books on Income Tax.
• A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language.
• User-friendly examination-oriented style facilitating easy comprehension of each topic
• A unique feature of the revised edition is that Section-wise Index has been incorporated
• The language of the book is simple and lucid
• Small illustrations and examples are given for ticklish law points so as to make them easy and self-explanatory for students to understand the subject.
• All important case laws and circulars/notifications reported upto June 2023 have been incorporated
• More than 500 solved illustrations have been given in various chapters from the questions set for examinations conducted by the various Universities,
• All important aspects of Tax Planning and Management for the Assessment Years 2024-25 and 2025-26 have been included in the book

In spite of the best possible care some mistakes might have crept into the book inadvertently, for which the authors tender unqualified apology for inconvenience caused to readers and request the readers and friends to mail their suggestions and point out the mistakes, which will be most welcome

Direct Tax including Tax Planning & Management Book Contents

❐ Salient Features of the Finance Act, 2023
❐ Section-wise Index

1. Introduction And Important Definitions
2. Residence And Tax Liability (Basis Of Charge)
3. Exemptions From Tax (Non-Taxable Income)
4. Income From Salaries
5. Income From Salaries (Retirement)
6. Income From House Property
7. Profits And Gains Of Business Or Profession
   7a. Determination Of Income Of Certain Business Or Profession On A Presumptive Basis
8. Depreciation And Investment Allowance
9. Capital Gains
10. Income From Other Sources
11. Clubbing Of Incomes And Aggregation Of Incomes Or Deemed Incomes
12. Set-Off And Carry-Forward Of Losses
13. Deductions  From Gross Total Income While Computing Total Income
14. Agricultural Income
15. Rebate And Relief Of Tax
16. Computation Of Total Income Of Individuals
17. Computation Of Tax Liability Of Individuals
18. Assessment Of Hindu Undivided Families
19. Assessment Of Partnership Firms And Aop/Boi
20. Assessment Of Companies
21. Assessment Of Co-Operative Societies
22. Assessment Of Trusts
23. Income Tax Authorities And Their Powers
24.  Assessment Procedure
25. Deduction And Collection Of Tax At Source
26. Advance Payment Of Tax
27. Recovery And Refund Of Tax
29. Appeals And Revision
30. Penalties
31. Offences Liable To Prosecution
32. Capital And Revenue
33. Assessment Of Non-Residents In India
34. Assessment Of Insurance Business
35. Double Taxation Relief
36. Liability In Special Cases
37. Interim Board Of Settlement (In Place Of Income Tax Settlement Commission) Board For Advance Ruling (Bar) [In Place Of Authority For Advance Ruling (Aar)]
38. Survey, Search And Seizur
39. Equalisation Levy (Also Known As ‘Google Tax’)
    Tax Planning And Management
40. Tax Planning Concepts
41. Tax Planning For Individuals
42. Tax Planning For New Business
43. Tax Planning And Financial Management Decisions
44. Tax Planning And Managerial Decisions
45. Special Tax Provisions
46. Amalgamation And Demerger
47. Tax Planning In Respect Of Managerial Remuneration
48. Tax Planning In Respect Of Foreign Income
49. General Antiavoidance Rules (Gaar)
    ❐ Annexures :
    ❐ Appendix (Seventh Schedule, Eighth Schedule, Thirteenth Schedule and
    Fourteenth Schedule)
    ❐ Rates of Depreciation

The post Direct Tax including Tax Planning & Management Assessment Year 2024-25 appeared first on Sahitya Bhawan Publications.

Salient Features Of The Book

Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2024-25 Further, the amendments made by the Finance Act, 2023 and the Finance Act, 2024, applicable for the Assessment Year 2024-25, have been incorporated in the book

• The present edition of the book has several unparalleled features which make it distinct from other available text books on Income Tax
• A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language
• User-friendly examination-oriented style facilitating easy comprehension of each topic
• A unique feature of the revised edition is that Section-wise Index has been incorporated
• The language of the book is simple and lucid
• Small illustrations and examples are given for ticklish law points so as to make them easy and self-explanatory for students to understand the subject
• All important case laws and circulars/notifications reported upto June 2024 have been incorporated
• More than 500 solved illustrations have been given in various chapters from the questions set for examinations conducted by the various Universities,
• All important aspects of Tax Planning and Management for the Assessment Years 2024-25 and 2025-26 have been included in the book

Inspite of the best possible care some mistakes might have crept into the book inadvertently, for which the authors tender unqualified apology for inconvenience caused to readers and request the readers and friends to mail their suggestions and point out the mistakes, which will be most welcome

Income Tax including Tax Planning & Management Book Contents

❐ Salient Features of the Finance Act, 2024
❐ Section-wise Index

1. Introduction And Important Definitions
2. Residence And Tax Liability (Basis Of Charge)
3. Exemptions From Tax (Non-Taxable Income)
4. Income From Salaries
5. Income From Salaries (Taxability of Retirement Benefits)
6. Income From House Property
7. Profits And Gains Of Business Or Profession
   7A. Determination Of Income Of Certain Business Or Profession On A Presumptive Basis
8. Depreciation And Investment Allowance
9. Capital Gains
10. Income From Other Sources
11. Clubbing Of Incomes And Aggregation Of Incomes Or Deemed Incomes
12. Set-Off Or Carry-Forward And Set-Off  Of Losses
13. Deductions  From Gross Total Income While Computing Total Income
14. Agricultural Income
15. Rebate And Relief Of Tax
16. Computation Of Total Income Of Individuals
17. Computation Of Tax Liability Of Individuals
18. Assessment Of Hindu Undivided Families
19. Assessment Of Partnership Firms And Aop/Boi
20. Assessment Of Companies
21. Assessment Of Co-Operative Societies
22. Assessment Of Trusts
23. Income Tax Authorities And Their Powers
24. Assessment Procedure
25. Deduction And Collection Of Tax At Source
26. Advance Payment Of Tax
27. Recovery And Refund Of Tax
29. Appeals And Revision
30. Penalties
31. Offences Liable To Prosecution
32. Capital And Revenue
33. Assessment Of Non-Residents In India
34. Assessment Of Insurance Business
35. Double Taxation Relief
36. Liability In Special Cases
37. Interim Board Of Settlement (In Place Of Income Tax Settlement Commission) Board For Advance Ruling (Bar) [In Place Of Authority For Advance Ruling (Aar)]
38. Survey, Search And Seizure
39. Equalisation Levy
    Tax Planning And Management
40. Tax Planning Concepts
41. Tax Planning For Individuals
42. Tax Planning For New Business
43. Tax Planning And Financial Management Decisions
44. Tax Planning And Managerial Decisions
45. Special Tax Provisions
46. Amalgamation And Demerger
47. Tax Planning In Respect Of Managerial Remuneration
48. Tax Planning In Respect Of Foreign Income
49. General Antiavoidance Rules (Gaar)
    ❐ Annexures :
    ❐ Appendix (Seventh Schedule, Eighth Schedule, Thirteenth Schedule And
    Fourteenth Schedule)
    ❐ Rates Of Depreciation

The post Income Tax including Tax Planning & Management Assessment Year 2024-25 appeared first on Sahitya Bhawan Publications.

• Largest Selling Book since 1964 and over the last 60 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax.
• Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2024-25. Further, the amendments made by the Finance Act, 2023 and the Finance Act, 2024, applicable for the Assessment Year 2024-25, have been incorporated in the book.
• The present edition of the book has several unparalleled features which make it distinct from other available text books on Income Tax.
• A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language.
• Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law.
• User-friendly examination-oriented style facilitating easy comprehension of each topic.
  Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax.
• Unsurpassed for over 60 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price.
• Questions from latest Examination Papers of various universities have been included in the revised edition of the book.
• At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.
• A unique feature of the revised edition is that Section-wise Index has been incorporated.

Income Tax Law & Accounts Assessment Year 2024-25 Book Contents

• Significant Direct Tax Amendments by the Finance Act, 2024

1. Income Tax: Introduction and Important Definitions
2. Agricultural Income
3. Residence and Tax Liability (Basis of Charge)
4. Exemptions from Tax (Non-taxable Income)
5. Income from Salaries
6. Income from Salaries (Retirement)
7. Income from House Property
8. Profits and Gains of Business or Profession
9. Determination of Income of Certain Business or Profession on a Presumptive Basis
10. Depreciation and Investment Allowance
11. Capital Gains
12. Income from Other Sources
13. Clubbing of Incomes and Aggregation of Incomes or Deemed Incomes
14. Set-off and Carry Forward of Losses
15. Deductions to be Made from Gross Total Income while Computing Total Income
16. Computation of Total Income of Individuals
17. Computation of Tax Liability of Individuals
18. Rebate and Relief of Tax
19. Income Tax Authorities
20. Preparation and Filing of Return of Income
21. Assessment Procedure
22. Deduction and Collection of Tax at Source
23. Advance Payment of Tax
24. Recovery and Refund of Tax
25. Dispute Resolution Committee
26. Appeals and Revision
27. Penalties
28. Offences and Prosecutions
29. Mode of Acceptance or Repayment of Certain Deposits
30. Tax Planning for Individuals (Tax Planning Under Various Heads)

The post Income Tax Law & Accounts 65th Edition Assessment Year 2024-25 appeared first on Sahitya Bhawan Publications.

• Largest Selling Book since 1964 and over the last 59 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax.
• Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2023-24. Further, the amendments made by the Finance Act, 2022 and the Finance Act, 2023, applicable for the Assessment Year 2023-24, have been incorporated in the book.
• Significant Notifications and Circulars issued by the Central Board of Direct Taxes upto 30th June, 2023 have been incorporated in the revised edition of the book.
• The present edition of the book has several unparalleled features which make it distinct from other available text books on Income Tax.
• A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language.
• Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law.
• User-friendly examination-oriented style facilitating easy comprehension of each topic.
• Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax.
• Unsurpassed for over 59 years The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price.
• At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.

Income Tax For Business A.Y 2023-24 Book Contents

1. Concept Of Income From Business And Profession
2. Computation Of Income On Estimated Basis Of Particular Business (U/S 44Ad, 44Ae And 44Ada)
3. Assessment Of Firm
4. Assessment Of Non-Resident Of India
5. Assessment Of Hindu Undivided Family
6. Assessment Of Co-Operative Societies
7. Assessment Of Companies
8. Assessment Of Charitable And Other Trust
9. Procedure Of Assessment
10. E-Filing Of Return
11. Deduction And Collection Of Tax At Source
12. Advance Payment Of Tax
13. Recovery And Refund Of Tax
14. Penalties
15. Prosecution
16. Appeals And Revision
17. Tax Administration

The post Income Tax For Business appeared first on Sahitya Bhawan Publications.

• अक्टूबर 2023 तक अद्यतन आय कर अधिनियम, 1961 के प्रावधानों की अत्यन्त सरल भाषा में प्रामाणिक एवं विस्तृत विवेचना
• पुस्तक के वर्तमान संस्करण को The Finance Act, 2023, के आधार पर पूर्णत: संशोधित किया गया है।
• अक्टूबर 2023 तक निर्गत Circulars तथा Notifications का यथास्थान समावेश |
• अध्यायों के अन्त में सम्पूर्ण अध्याय का संक्षेप (Summary) तथा विभिन्न अध्यायों में अनेक नई तालिकाओं (Tables) का समावेश |
• त्रुटिरहित सुन्दर एवं स्पष्ट मुद्रण |
• अन्य पुस्तकों की अपेक्षा सबसे अधिक हल सहित उदारण (Illustrations) तथा अभ्यासार्थ प्रश्न (Questions) उत्तर सहित |
• अभ्यासार्थ प्रश्नों के पूर्ण हल ‘Problems and Solutions in Income प्रस्तुत में दिए हुए है |
• प्रत्येक अध्याय के अन्त में लघु उत्तरीय प्रश्न, वैकल्पिक प्रश्न तथा लघु अंकीय प्रश्नों समावेश उत्तर सहित किया गया है।

आयकर विधान एवं लेखे (Income Tax Law & Accounts) 64th Edition A.Y. 2023-24 | Syllabus For B.Com IVth Semester of Various Universities of Uttar Pradesh

• Unit I : Taxation Policy of Raja Todarmal. Introduction, Important Definitions : Assessee, Person, Income, Total Income, Assessment Year and Previous Year. Agricultural Income and its assessment. Residence and Tax Liability (Basis of Charge). Capital and Revenue. Exempted Incomes.
• Unit II : Income from Salaries, Income from House Property. Profits and Gains of Business and Profession, Depreciation.
• Unit III : Capital gains, Income from Other Sources, Deductions from Gross Total Income, Computation of Tax Liability of an Individual.
• Unit IV : Set off and carry forward of losses and Clubbing of Income, Procedure of Assessment and Income Tax Authorities, Advance Payment of Tax and Deduction of Tax at Source.

आयकर विधान एवं लेखे (Income Tax Law & Accounts) Assessment Year 2023-24 Book विषय-सूची

• राजा टोडरमल की कराधान निति

1. आयकर (विषय-प्रवेश तथा महत्वपूर्ण परिभाषाएं)
2. कृषि आय
3. निवास-स्थान तथा कर-दायित्व (प्रभार का आधार)
4. कर से छूटें (गैर-अयोग्य आयें)
5. वेतन से आय
6. वेतन (अवकाश ग्रहण) से आय
7. माकन-सम्पत्ति से आय
8. व्यापार अथवा पेशे के लाभ एवं प्राप्तियां
9. कतिपय व्यापार या पेशे की आय का अनुमानित आधार पर निर्धारण
10. ह्रास एवं विनियोग भत्ता
11. पूंजी लाभ
12. अन्य साधनों से आय
13. आय का मिलना तथा आय का संकलन या मानी गई आयें
14. हानियों की पूर्ति एवं उन्हें आगे ले जाना
15. कुल आय की गणना करने के लिए सकल कुल आय में से की जाने वाली कटौतियां
16. व्यक्तियों की कुल आय की गणना
17. व्यक्तियों के कर दायित्व की गणना
18. कर में कटौती एवं राहत
19. आयकर प्राधिकारी
20. आय की विवरणी (रिटर्न) तैयार करना एवं दाखिल करना
21. कर-निर्धारण की कार्यविधि
22. उद्गम स्थान पर कर की कटौती तथा कर का संग्रह
23. कर का अग्रिम भुगतान
24. पूंजीगत एवं आयगत

The post आयकर विधान एवं लेखे (Income Tax Law & Accounts) A.Y 2023-24 appeared first on Sahitya Bhawan Publications.

• Largest Selling Book since 1964 and over the last 58 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax.
• Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2022-23. Further, the amendments made by the Finance Act, 2022, applicable for the Assessment Year 2022-23, have been incorporated in the book.
• The present edition of the book has several unparalleled features which make it distinct from other available text books on Income Tax.
• A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language.
• Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law.
• User-friendly examination-oriented style facilitating easy comprehension of each topic.
  Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax.
• Unsurpassed for over 58 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price.
• Questions from latest Examination Papers of various universities have been included in the revised edition of the book.
• At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.

Income Tax Law & Accounts Syllabus For B.Com. Vth Semester of Mahatma Gandhi University, Kottayam 

Optional Core-III : INCOME TAX- I

• Objective :To familiarise the students with Income Tax Act 1961 and to enable the students to compute Income taxable under the first three heads of Income.
• Introduction : Brief History of Income Tax in India – Basic Concepts – Finance Act – Definition of Income – Gross Total Income – Total Income-Assessee- Assessment Year Average Rate of Tax – Maximum Marginal Rate- Previous Year – Accelerated Assessment -Person – Finance Act- Rates of Income Tax-Capital and Revenue
• Residential Status : Incidence of Tax- Income Exempt from Tax- Heads of Income.
• Income from Salary : Chargeability- Definition – Perquisites- Profit in lieu of Salary -Deductions from Salary- Provident Funds and Treatment – Computation of Income from Salary
• Income from House Property : Basis of Charge – Deemed Ownership- Income from House Property Exempt from Tax- Annual Value and its Determination in Various Cases- Deductions Permissible- Unrealised Rent and Recovery of Unrealized Rent and Arrears of Rent- Computation of Income from House Property
• Profit and Gains of Business or Profession : Chargeability – Deductions Expressly Allowed- General Deductions – Depreciation – Expenses/Payments Not Deductible – Expenses Allowed on Actual Payment Basis Only- Deemed Profits U/S 41 – Computation of Profits and Gains of Business or Profession (

Income Tax Law & Accounts Assessment Year 2022-23 Book Contents

1. Income Tax: Introduction and Important Definitions
2. Agricultural Income
3. Residence and Tax Liability (Basis of Charge)
4. Exemptions from Tax (Non-taxable Income)
5. Income from Salaries
6. Income from Salaries (Retirement)
7. Income from House Property
8. Profits and Gains of Business or Profession
9. Determination of Income of Certain Business or Profession on a Presumptive Basis
10. Depreciation and Investment Allowance
11. Capital and Revenue

The post Income Tax Law & Accounts Assessment Year 2022-23 appeared first on Sahitya Bhawan Publications.

• Largest Selling Book since 1964 and over the last 59 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax.
• Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2023-24. Further, the amendments made by the Finance Act, 2022 and the Finance Act, 2023, applicable for the Assessment Year 2023-24, have been incorporated in the book.
• The present edition of the book has several unparalleled features which make it distinct from other available text books on Income Tax.
• A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language.
• Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law.
• User-friendly examination-oriented style facilitating easy comprehension of each topic.
• Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax.
• Unsurpassed for over 59 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price.
• 650 Objective Questions with answers are included in the book.
• At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.

Income Tax Law & Accounts Syllabus For B.Com. Semester VI of Lucknow University

Unit I: Basic Concepts: Income, agricultural income, casual income, assessment year, previous year, gross total income, total income, Person. Tax evasion, avoidance, and tax planning. Basic of Charge; Scope of total income, residence and tax liability, income which does not form part of total income, deduction from Gross total income.

Unit II: Head of the Income: Salaries; Income from house property; Profit and gains of business and profession. Capital gains; Income from other sources.

Unit III: Deemed income: Aggregation of Income, Set-off and carry forward of losses; Tax Authorities; Assessment procedures.

Unit IV: Computation of total income of an individual, H.U.F.

Income Tax Law & Accounts Book Contents

1. Income Tax: Introduction and Important Definitions
2. Agricultural Income
3. Residence and Tax Liability (Basis of Charge)
4. Exemptions from Tax (Non-Taxable Income)
5. Income from Salaries
6. Income from Salaries (Retirement)
7. Income from House Property
8. Profits and Gains of Business or Profession
9. Determination of Income of Certain Business or Profession on a Presumptive Basis
10. Depreciation and Investment Allowance
11. Capital Gains
12. Income from Other Sources
13. Clubbing of Incomes and  Aggregation of Incomes or Deemed Incomes
14. Set-off and Carry Forward of Losses
15. Deductions to be Made from Gross Total Income while Computing Total Income
16. Computation of Total Income of Individuals
17. Computation of Tax Liability of Individuals
18. Rebate and Relief of Tax
19. Income Tax Authorities
20. Preparation and Filing of Return of Income
21. Assessment Procedure
22. Assessment of Hindu Undivided Families
23. Tax Evasion, Avoidance, and Tax Planning

• Objective Questions

The post Income Tax Law & Accounts appeared first on Sahitya Bhawan Publications.

• अक्टूबर 2023 तक अद्यतन आय कर अधिनियम, 1961 के प्रावधानों की अत्यन्त सरल भाषा में प्रामाणिक एवं विस्तृत विवेचना |
• पुस्तक के वर्तमान संस्करण को The Finance Act, 2023, के आधार पर पूर्णत: संशोधित किया गया है।
• अक्टूबर 2023 तक निर्गत Circulars तथा Notifications का यथास्थान समावेश |
• पुस्तक की अवदित्य विशेषता यह है की इसमें लगभग 650 वस्तुनिष्ठ प्रश्नों का उत्तर सहित समावेश किया गया है |
• अध्यायों के अन्त में सम्पूर्ण अध्याय का संक्षेप (Summary) तथा विभिन्न अध्यायों में अनेक नई तालिकाओं (Tables) का समावेश |
• त्रुटिरहित सुन्दर एवं स्पष्ट मुद्रण
• अन्य पुस्तकों की अपेक्षा सबसे अधिक हल सहित उदाहरण (Illustrations) तथा अभ्यासार्थ प्रश्न (Questions) उत्तर सहित
• अभ्यासार्थ प्रश्नों के पूर्ण हल Practical Problems in Income Tax पुस्तक में दिए हुए हैं।
• प्रत्येक अध्याय के अन्त में लघु उत्तरीय प्रश्न, वैकल्पिक प्रश्न तथा लघु अंकीय प्रश्नों समावेश उत्तर सहित किया गया है।

आयकर विधान एवं लेखे Income Tax Law & Accounts Syllabus For B.Com. Semester VI of Lucknow University

Unit I: Basic Concepts: Income, agricultural income, casual income, assessment year, previous year, gross total income, total income, Person. Tax evasion, avoidance, and tax planning. Basic of Charge; Scope of total income, residence and tax liability, income which does not form part of total income, deduction from Gross total income.

Unit II: Head of the Income: Salaries; Income from house property; Profit and gains of business and profession. Capital gains; Income from other sources.

Unit III: Deemed income: Aggregation of Income, Set-off and carry forward of losses; Tax Authorities; Assessment procedures.

Unit IV: Computation of total income of an individual, H.U.F.

1. आयकर (विषय-प्रवेश तथा महत्वपूर्ण परिभाषाएं)
2. कृषि आय
3. निवास-स्थान तथा कर-दायित्व (प्रभार का आधार)
4. कर से छूटें (गैर-करयोग्य आयें)
5. वेतन से आय
6. वेतन (अवकाश ग्रहण) से आय
7. मकान-सम्पत्ति से आय
8. व्यापार अथवा पेशे के लाभ एवं प्राप्तियां
9. कतिपय व्यापार या पेशे की आय का अनुमानित आधार पर निर्धारण
10. ह्रास एवं विनियोग भत्ता
11. पूंजी लाभ
12. अन्य साधनों से आय
13. आय का मिलाना तथा आय का संकलन मानी गई आयें
14. हानियों की पूर्ति एवं उन्हें आगे ले जाना
15. कुल आय की गणना करने के लिए सकल कुल आय में से की जाने वाली कटौतियां
16. व्यक्तियों की कुल आय की गणना
17. व्यक्तियों के कर दायित्व की गणना
18. कर में कटौती एवं राहत
19. आयकर प्राधिकारी
20. आय की विवरणी (रिटर्न) तैयार करना एवं दाखिल करना
21. कर-निर्धारण की कार्यविधि
22. हिन्दू अविभाजित परिवार का कर-निर्धारण
23. कर वंचना, कर बचाव तथा कर नियोजन

• वस्तुनिष्ठ प्रश्न

The post आयकर विधान एवं लेखे [Income Tax Law & Accounts] appeared first on Sahitya Bhawan Publications.

• अक्टूबर 2023 तक अद्यतन आय कर अधिनियम, 1961 के प्रावधानों की अत्यन्त सरल भाषा में प्रामाणिक एवं विस्तृत विवेचना
• पुस्तक के वर्तमान संस्करण को The Finance Act, 2023, के आधार पर पूर्णत: संशोधित किया गया है।
• कर निर्धारण वर्ष 2021-22 से प्रभावी वैकल्पिक कर-व्यवस्था (Alternate Tax Regime) पर एक नया अध्याय पुस्तक में सम्मिलित किया गया है |
• अक्टूबर 2023 तक निर्गत Circulars तथा Notifications का यथास्थान समावेश |
• अध्यायों के अन्त में सम्पूर्ण अध्याय का संक्षेप (Summary) तथा विभिन्न अध्यायों में अनेक नई तालिकाओं (Tables) का समावेश |
• त्रुटिरहित सुन्दर एवं स्पष्ट मुद्रण
• अन्य पुस्तकों की अपेक्षा सबसे अधिक हल सहित उदाहरण (Illustrations) तथा अभ्यासार्थ प्रश्न (Questions) उत्तर सहित
• अभ्यासार्थ प्रश्नों के पूर्ण हल Practical Problems in Income Tax पुस्तक में दिए हुए हैं।
• प्रत्येक अध्याय के अन्त में लघु उत्तरीय प्रश्न, वैकल्पिक प्रश्न तथा लघु अंकीय प्रश्नों समावेश उत्तर सहित किया गया है।

आयकर विधि एवं व्यवहार (Income Tax Law and Practice) Syllabus For B.Com (Hons.) IIIrd Semester of Various Universities of Jharkhand

Ranchi University, Ranchi and Nilamber Pitamber University, Medininagar

• Unit 1 : Basic concept : Income, agricultural income, person, assessee, assessment year, previous year, gross total income, total income, maximum marginal rate of tax. Permanent Account Number (PAN), Residential status : Scope of total income on the basis of residential status, Exempted income under section 10.
• Unit 2 : Computation of income under different heads — Salaries, Income from house Property.
• Unit 3 : Computation of income under different heads—Profits and gains of business or profession; Capital gains, Income from other sources.
• Unit 4 : Total income and Tax computation—Income of other persons included in assessee’s total income. Aggregation of income and set-off and carry forward of losses, Deductions from gross total income, Rebates and reliefs.
• Unit 5 : Computation of total income of individuals; Tax liability of an individual.

St. Xavier’s College, Ranchi

Objective : To provide basic knowledge and equip students with application of principles and provisions of Income-tax Act, 1961.

• Unit I : Basic concept : Income, agricultural income, person, assessee, assessment year, previous year, gross total income, total income, Permanent Account Number (PAN). Residential status; Scope of total income on the basis of residential status & Tax liability.
• Unit II : Exempted income under section 10. Computation of income under different heads  Salaries.
• Unit III : Income from house property. Computation of income under different heads—Profits and gains of business or profession; Capital gains.
• Unit IV : Income from other sources. Total income and tax computation—Deductions from gross total income; Rebates and reliefs; Computation of total income of individuals; Tax liability of an individuals.
• Unit V : Preparation of return of income—Manually and procedure of filing E-return, TDS, Procedure of Assessment and types of assessment. Powers and functions of Income Tax Authorities in India.

Kolhan University, Chaibasa

• Unit I : Basic concept : Income, agricultural income, person, assessee, assessment year, previous year, gross total income, maximum marginal rate of tax. Permanent Account Number (PAN), Residential status, scope of total income on the basis of residential status, Exempted income under section 10.
• Unit II : Computation of income under different heads—Salaries, Income from house property, Profits and Gains of business or professions; Capital gains, Income from other sources.
• Unit III : Total Income and Tax Computation—Income of other person included in assessee’s total income. Aggregation of income and set-off and carry forward of losses, Deduction from gross total income, Rebates and reliefs, Compensation of total income of individuals and firms, Tax liability of an individual.
• Unit IV : Preparation of return of income—Manually, On-line filling of return of income and TDS, Provision and Procedure of Compulsory On-Line filing of returns for specified assesses.

Jamshedpur Women’s College, Jamshedpur

• Unit 1 : Introduction—Basic Concept : Income, agricultural income, person, assessee, assessment year, previous year, gross total income, total income, maximum marginal rate of tax; Permanent Account Number (PAN). Residential status : Scope of total income on the basis of residential status, Exempted income under section 10.
• Unit 2 : Computation of income under different heads-1—Income from Salaries, Income from house property.
• Unit 3 : Computation of income under different heads-2—Profits and gains of business or profession; Capital gains, Income from other sources.
• Unit 4 : Computation of Total Income and Tax Liability—Income of other persons included in assesses total income; Aggregation of income and set-off and carry forward of losses; Deduction from gross total income; Rebates and reliefs; Computation of total income of individuals; Tax liability of an individuals.
• Unit 5 : Preparation of Return of Income—Filing of returns : Manually, On-Line filing of Returns of Income and TDS; Provision & Procedures of Compulsory On-Line filing of returns for specified assesses.

Sido Kanhu Murmu University, Dumka

• Unit I : Basic Concept : Income, agricultural income, person, assessee, assessment year, previous year, gross total income, maximum marginal rate of tax. Permanent Account Number (PAN), Residential status, scope of total income on the basis of residential status, Exempted income under section 10.
• Unit II : Computation of income under different heads—Salaries, Income from house property.
• Unit III : Computation of income under different heads—Profits and Gains of business or profession; Capital gains, Income from other sources.
• Unit IV : Total Income and Tax Computation—Income of other persons included in assessee’s total income, Aggregation of income and set-off and carry forward of losses, Deduction from gross total income, Rebates and reliefs, Computation of total income of individuals and firms : (a) Tax liability of an individual and firm, (b) Five leading cases of Supreme Court.
• Unit V : Preparation of return of income—Manually, On-line filling of return of income and TDS, Provision and Procedure of Compulsory On-Line filing of returns for specified assesses.

Note : There shall be a practical examination of 20 Marks on e-filing of Income Tax Returns using a software utility tool. The student is required fill appropriate form and generate the XML file.

Income Tax Law and Practice आयकर विधि एवं व्यवहार कर-निर्धारण वर्ष 2023-2024 विषय-सूची

1. आयकर (विषय-प्रवेश तथा महत्वपूर्ण परिभाषाएं)
2. कृषि आय
3. निवास-स्थान तथा कर-दायित्व (प्रभार का आधार)
4. कर से छूटें (गैर-करयोग्य आयें)
5. वेतन से आय
6. वेतन (अवकाश ग्रहण) से आय
7. मकान-सम्पत्ति से आय
8. व्यापार अथवा पेशे के लाभ एवं प्राप्तियां
9. कतिपय व्यापार या पेशे की आय का अनुमनित आधार पर निर्धारण
10. ह्रास एवं विनियोग भत्ता
11. पूंजी लाभ
12. अन्य साधनों से आय
13. आय का मिलाना तथा आय का संकलन या मानी गई आयें 
14. हानियों की पूर्ति एवं उन्हें आगे ले जाना
15. कुल आय की गणना करने के लिए सकल कुल आय में से की जाने वाली कटौतियां
16. व्यक्तियों की कुल आय की गणना
17. व्यक्तियों के कर दायित्व की गणना
18. कर में कटौती एवं राहत
19. हिन्दू अविभाजित परिवार का कर-निर्धारण
20. साझेदारी फर्म का कर-निर्धारण
21. व्यक्तयों का संघ या व्यक्तियों का समूह का कर-निर्धारण
22. आयकर प्राधिकारी
23. आय क रिटर्न तैयार करना एवं दाखिल करना
24. कर-निर्धारण की कार्यविधि 
25. उद्गम स्थान पर कर की कटौती तथा कर का संग्रह
26. कर का अग्रिम भुगतान
27. कर की वसूली एवं वापसी
28. विवाद समाधान समिति
29. अपील तथा पुनर्विचार
30. अर्थ-दण्ड
31. अभियोजन के लिए उत्तरदारी जुर्म
32. व्यक्तियों के लिए कर नियोजन (विभिन्न शीर्षकों के अन्तर्गत कर नियोजन)
33. वैकल्पिक कर-व्यवस्था (व्यक्तियों और हिन्दू अविभाजित परिवारों की आय पर कर)

The post आयकर विधि एवं व्यवहार कर-निर्धारण वर्ष 2023-24 (Income Tax Law & Practice A.Y 2023-24) appeared first on Sahitya Bhawan Publications.

• Largest Selling Book since 1964 and over the last 58 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax.
• Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2022-23. Further, the amendments made by the Finance Act, 2022, applicable for the Assessment Year 2022-23, have been incorporated in the book.
• The present edition of the book has several unparalleled features which make it distinct from other available text books on Income Tax.
• A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language.
• Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law.
• User-friendly examination-oriented style facilitating easy comprehension of each topic.
• Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax.
• Unsurpassed for over 58 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price.
• Questions from latest Examination Papers of various universities have been included in the revised edition of the book.
•  At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.
•  A chapter on Goods and Service Tax (G.S.T.) has been included.

Taxation Law & Accounts-II Book Contents

• Significant Direct Tax Amendments by the Finance Act, 2022

1. Assessment of Hindu Undivided Families
2. Assessment of Partnership Firms
3. Assessment of Association of Persons or Body of Individuals
4. Income Tax Authorities
5. Preparation and Filing of Return of Income
6. Assessment Procedure (Including Faceless Assessment Scheme)
7. Deduction and Collection of Tax at Source
8. Advance Payment of Tax
9. Recovery and Refund of Tax
10. Appeals and Revision
11. Penalties
12. Offenses and Prosecutions
13. Mode of Acceptance or Repayment of Certain Deposits
14. Tax Planning For Individuals (Tax Planning Under Various Heads)
15. Assessment of Companies
16. Interim Board of Settlement (In Place of Income Tax Settlement Commission)
17. Board For Advance Ruling (BAR) [In Place of Authority For Advance Ruling (AAR)]
18. Survey, Search, and Seizure
19. Goods And Services Tax (G.S.T.)

Wealth Tax Act, 1957

Note: Wealth Tax has not been included in the book, since the Wealth Tax Act, 1957 has been repealed w.e.f. The assessment Year 2016-17

The post Taxation Law & Accounts-II A.Y 2022-23 appeared first on Sahitya Bhawan Publications.