Income Tax Law and Practice AY 2020-21

The book is designed to address the requirements of undergraduate students of commerce and covers the B Com syllabi of Madras, Thiruvalluvar, Periyar, Bharathiyar, Bharathidasan and MS Universities.

Author(s): Murthy A

Chapter 1    Basic concepts in income tax law
Chapter 2    Residential Status and Its Effect on Tax Incidence
Chapter 3    Analysis of Exemptions
Chapter 4    Salaries
Chapter 5    Income From House Property
Chapter 6    Profits and Gains of Business or Profession
Chapter 7    Depreciation
Chapter 8    Capital Gains
Chapter 9    Income from Other Sources
Chapter 10  Clubbing of Incomes
Chapter 11   Set-off and Carry Forward of Losses
Chapter 12  Agricultural Income
Chapter 13  Deductions from Gross Total Income
Chapter 14  Assessment of Individuals
Chapter 15  Assessment of Firms
Chapter 16  Assessment of Association of Persons
Chapter 17  Income Tax Authorities
Chapter 18  Assessment Procedure
April 2015 Madras University Question Papers with Solutions
April 2014 Madras University Question Papers with Solutions

  • Tax provisions discussed threadbare in all chapters before starting with solved Problems
  • Graded illustrative problems from simple to complex.
  • Large number of solved examples. All problems carry reference to previous year question papers of various universities.
  • Detailed notes given before each illustrative problem to enable students to understand provisions to be applied for all items given in the problem.
  • In chapter on salaries, problems are presented under 18 heads.
  • Based on case studies, a new formula is devised to determine Annual Value.
  • Problems classified under 17 heads in the chapter on Income from House Property.
  • Includes elaborate hints to solutions to help students tackle unsolved problems with ease. End of chapter objective questions, MCQs, fill in the blanks and theory questions.
  • Pedagogical features include :
  • • More than 400 objective type questions
    • 275 review questions
    • More than 500 illustrations
    • More than 700 exercise problems

    ISBN : 9788182095809
    Price : 420.00
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    • Published: 01 June 2020
    • Edition: 8
    • ISBN: 9788182095809
    • Availability: In Stock
    • Pages: 1302

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