best book on income tax Archives - Sahitya Bhawan Publications https://sahityabhawanpublications.com/product-tag/best-book-on-income-tax/ Sahitya Bhawan Publications Thu, 08 Aug 2024 14:43:31 +0000 en-US hourly 1 https://wordpress.org/?v=6.7.1 https://sahityabhawanpublications.com/wp-content/uploads/2017/10/cropped-sbp_tmp_logo-32x32.png best book on income tax Archives - Sahitya Bhawan Publications https://sahityabhawanpublications.com/product-tag/best-book-on-income-tax/ 32 32 Income Tax https://sahityabhawanpublications.com/product/income-tax-nep-kumaun-1-semester/ https://sahityabhawanpublications.com/product/income-tax-nep-kumaun-1-semester/#respond Fri, 08 Sep 2023 10:12:43 +0000 https://sahityabhawanpublications.com/?post_type=product&p=26177
  • For Kumaun University, Nainital National Education Policy (NEP)-2020
  • For B.Com. Semester-I Vocational Course-1
  • As per New Syllabus effective from Academic Session 2023-24
  • Recommended Book in the Syllabus
  • Thoroughly revised, enlarged and updated edition Incorporating the provisions of The Finance Act, 2023 and The Income Tax Act, 1961 as amended up-to-date
  • 64th Editon 
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    About the Book

    • 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.
    • User-friendly examination-oriented style facilitating easy comprehension of each topic.
    • 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.
    • A unique feature of the revised edition is that Section-wise Index has been incorporated.

    Income Tax Syllabus For B.Com. 1st Semester of Kumaun University, Nainital

    Module-I Income Tax : Brief History of Income Tax, Tax Structure in India, Inroduction to Income tax Act, 1961, Constitutional Validity, Basic Concepts and definitions, Capital and Revenue Receipts, Basis of charge and scope of total income, Rates of Income Tax, maximum marginal rate of tax; Permanent Account Number (PAN); Rebates and reliefs, provisions relating to Marginal Relief, Tax Planning-Tax Management and Tax Avoidance.

    Module-II Residential Status : Meaning of Residential Status, Determination of Residential Status for different types of Assessee, Incidence of Tax, Practical Problems.

    Module-III Exempted Incomes : Introduction–Exempted Incomes U/S 10; Agricultural Income– Definition and kind of agricultural income, determination of agricultural and non-agricultural Income, Partly Agricultural Income, Agricultural Income and Tax Liability, Integration of Agricultural Income, assessment of tax liability when there are both Agricultural and Non-agricultural income

    Module-IV Assessment Procedure : Income tax returns, Types of returns Assessment–Types of assessment–Self assessment–Provisional assessment–Regular assessment–Best Judgement assessment–Reassessment, Rectification of mistake, Notice on demand.

    Module-V Income Tax Authorities : Meaning, functions & Powers of CBDT, CIT & A.O., Penalties, Offences & Prosecution, Filing of Appeal before Tax Authorities

    Contents

    1. Income Tax : Introduction And Important Definitions
    2. Capital And Revenue
    3. Rebate And Relief Of Tax
    4. Tax Planning Tax Management And Tax Avoidance
    5. Residence And Tax Liability (Basis Of Charge)
    6. Exemptions From Tax (Non-Taxable Income)
    7. Agricultural Income (Including Agricultural Income And Tax Liability)
    8. Assessment Procedure
    9. Income Tax Authorities
    10. Penalties
    11. Offences Liable To Prosecution
    12. Filing Of Appeals Before Tax Authorities

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    Income Tax Law & Practice A.Y 2023-24 https://sahityabhawanpublications.com/product/income-tax-law-practice-2020-21/ https://sahityabhawanpublications.com/product/income-tax-law-practice-2020-21/#comments Mon, 27 Jul 2020 11:49:15 +0000 https://sahityabhawanpublications.com/?post_type=product&p=12857
  • For B.Com & B.Com (Hons.) III Year of Various University of Madhya Pradesh & B.B.A IVth Semester of Jiwaji University 
  • The legal position as amended up to July 2023 is given. Most up-to-date and authentic book on Income Tax for the Assessment Year 2023-24.
  • Thoroughly revised, enlarged, and updated edition incorporating the provisions of The Finance Act, 2023 and The Income Tax Act, 1961 as amended up-to-date
  • 64th Edition
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    64th Edition of Income Tax Law & Practice Assessment Year 2023-24 Book

    • 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.
    • At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.

    Income Tax Law & Practice A.Y 2023-24 Book Syllabus

    Unit – 1: 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, Residential Status and Tax Liability, Exempted Income.

    Unit – 2: Income from Salary, Income from house property.

    Unit – 3: Income from Business and Profession, Capital Gains, Income from other sources.

    Unit – 4: 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 – 5: Assessment Procedure, Tax deduction at Source, Advance Payment of Tax, Income Tax Authorities, Appeal, Revision, and Penalties.

    Income Tax Law & Practice Assessment Year 2023-24 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 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 Liable and Prosecutions
    29. Mode of Acceptance or Repayment of Certain Deposits
    30. Tax Planning for Individuals (Tax Planning Under Various Heads)
    31. Alternate Tax Regime (Tax on Income of Individuals and HUFs)

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    Income Tax Law & Accounts A.Y 2024-25 https://sahityabhawanpublications.com/product/income-tax-law-accounts-bcom-mcom/ https://sahityabhawanpublications.com/product/income-tax-law-accounts-bcom-mcom/#comments Mon, 06 Jul 2020 10:52:18 +0000 https://sahityabhawanpublications.com/?post_type=product&p=12629
  • For Graduate & Post Graduate courses of Various Universities
  • Legal position as amended upto June 2024 is given. Most up-to-date and authentic book on Income Tax for the Assessment Year 2024-25
  • Latest Edition 65th
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    About the Income Tax Law & Accounts Assessment Year 2024-25 Book

    • 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 A.Y 2024-25 Book Contents

    • Salient Features of 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. Assessment of Hindu Undivided Families
    20. Assessment of Partnership Firms
    21. Assessment of Association of Persons and Body of Individuals
    22. Income Tax Authorities
    23. Preparation and Filing of Return of Income
    24. Assessment Procedure
    25. Deduction and Collection of Tax at Source
    26. Advance Payment of Tax
    27. Recovery and Refund of Tax
    28. Dispute Resolution Committee
    29. Appeals and Revision
    30. Penalties
    31. Offences and Prosecutions
    32. Mode of Acceptance or Repayment of Certain Deposits
    33. Tax Planning for Individuals (Tax Planning Under Various Heads)
    34. Alternate Tax Regime (Tax on Income of Individuals & HUFs)
    35. Assessment of Companies
    • Section-wise Index

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