Taxation Laws By Jyoti Rattan 17th Edition 2025
Taxation Laws By Jyoti Rattan 17th Edition 2025
Content
- Introduction [Sections 1-4]
- Residential Status and Total Income [Sections 5-9]
- Exempted Income [Sections 10-13B]
- Agricultural Income [Section 2(1A)]
- Heads of Income & Income under Head Salary [Sections 14, 14A, 15-17]
- Income from House Property [Sections 22-27]
- Profits and Gains of Business or Profession [Sections 28-44D]
- Capital Gains [Sections 45-55]
- Annexure Exemptions under sections 54-54GA
- Income from Other Sources [Sections 56-58]
- Clubbing of Income [Sections 60-65]
- Aggregation of Income [Sections 68-69D]
- Set Off and Carry Forward and Set Off of Losses [Sections 70-80]
- Gross Total Income (GTI) and Deductions
[Sections 80A-80U]
- Income Tax Authorities [Sections 116-138]
- Procedure of Assessment [Sections 139-154]
- Relief of Income Tax [Sections 86, 110, 89]
- Tax Deduction at Source and Tax Collection at Source [TDS and TCS] [Sections 190-206CA]
- Advance Tax [Sections 207-211, 234C]
- Interest and Fee Payable by Assessee [Sections 234A, 234B, 234C, 234D, 244A]
- Appeals [Sections 246-262 & 158A]
- Revision by Commissioner [Sections 263-264]
- Penalties, Offences and Prosecutions