Income Tax Law and Practice AY 2021-22

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

• Tax provisions discussed threadbare in all chapters before starting with illustrations.
• Graded illustrative problems from simple to complex.
• Large number of illustrations. All illustrations carry reference to previous year question papers of various universities.
• Detailed notes given before each illustration to enable students to understand the 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 solve exercises 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
• Includes latest and solved university question papers

ISBN : 9788182094215
Price : 430.00
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  • Published: 15 July 2021
  • Edition: 9
  • ISBN: 9788182094215
  • Availability: In Stock
  • Pages: 1318

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