Income Tax Law and Practice AY 2021-22

Comprehensive and student-friendly, this book is designed to address the requirements of undergraduate students of Commerce of all major Universities.

Author(s): Srinivasan T

Chapter 1 Basic concepts
Chapter 2 Residential Status of an Assessee
Chapter 3 Exempted Incomes
Chapter 4 Agricultural Income
Chapter 5 Income From Salary
Chapter 6 Income From House Property
Chapter 7 Depreciation
Chapter 8 Income From Business or Profession
Chapter 9 Income from Capital Gains
Chapter 10 Income from Other Sources
Chapter 11 Clubbing of Incomes
Chapter 12 Set Off and Carry Forward of Losses
Chapter 13 Deductions From Gross Total Income
Chapter 14 Assessment of Individuals
Chapter 15 Assessment of Firms
Chapter 16 Income Tax Authorities
Chapter 17 Return of Income
Chapter 18 Assessment Procedure
Chapter 19 Advance Payment of tax and Tax Deducted at Source
Chapter 20 Appeals and Revision
Annexure – I
Annexure – II
Annexure – III

1. Systematic introduction and evaluation of the subject with coverage on latest tax provisions.
2. Graded illustrations
3. Exhaustive coverage on Income from Salary, Business or Profession and Capital Gains
4. Necessary formats have been provided to solve problems
5. Includes illustrations from previous year question papers of various universities
6. Elaborate notes provided for illustrations with respect to the provisions wherever applicable
7. End-of-chapter objective type questions
8. Pedagogical features include
a. More than 280 objective type questions
b. Over 150 review questions
c. More than 439 solved illustrations
d. More than 426 exercise problems
9. Annexures include Budget highlights, Tax rates and Income tax calculation statement.
10. Every model illustration has been given a similar-type exercise problem

ISBN : 9788195269006
Price : 430.00
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  • Published: 16 July 2021
  • Edition: 3
  • ISBN: 9788195269006
  • Availability: In Stock
  • Pages: 768