Law and Practice of Income Tax Vol.1
- 7th ed.
- Bombay: N. M. Tripathi Private Limited, 1976
- 1432p, 24cm.
CONTENTS The Income Tax Act, 1961 Chapter- I Preliminary Chapter- II Basis of Charge Chapter- III Incomes which do not form part of total income Chapter- IV Computation of total income Chapter- V Income of other persons included in assessee's total income Chapter- VI Aggregation of income and set of or carry forward of loss Chapter- VI-A Deduction to be made in computing total income Chapter- VII Incomes forming part of total income on which no income tax is payable Chapter- VIII Relief in respect of income tax Chapter- IX Double taxation relief Chapter- X Special provisions relating to avoidance of tax Chapter- XI Additional income tax on undistributed profit Chapter- XII Determination of tax in certain special cases Chapter- XIII income tax authorities Chapter- XIV Procedure for assessment Chapter- XVLiability in special cases Chapter- XVI Special provisions applicable to firms Chapter- XVII Collection and recovery of tax Chapter- XVIII Relief respecting tax on dividends in certain cases Chapter- XIX Refunds Chapter- XIX-A Settlement of cases Chapter- XX Appeals and revision Chapter- XX-A Acquisition of immovable properties in certain cases of transfer to contract evasion of tax Chapter- XXI Penalties imposable Chapter- XXII Offense and prosecution Chapter- XXII-A Annuity deposits Chapter- XXII-B Tax credit certificates Chapter- XXIII Miscellaneous