Direct Taxes Law & Practice

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Covering Income-tax & Wealth-tax with special reference to Tax Planning Basics Concepts Residential Status and Tax Incidence Incomes Exempt from Tax Salaries Income from House Property Profits and Gains Business Or Profession Capital Gains Income from Other Sources Income of Other Included in Assessee’s Total Income Set Off and Carry Forward of Losses Deductions from Gross Total Income and Tax Liability Agricultural Income Typical Problems on Assessment of Individuals Tax Treatment of Hindu Undivided Families Special Provisions Governing of Firms and Association of Persons Taxations of Companies Assessment of Co-Operative Societies Assessment of Charitable And Other Trusts Return of Income and Assessment Penalties and Prosecutions Advance Payment of Tax Interest Tax Deduction or Collection at Source Refund of Excess Payments Appeals and Revisions Income-Tax Authorities Settlement of Cases Special measures in respect of transaction with persons located in notified jurisdictional area Advance Ruling for Non-Residents Search, Seizure and Block Assessment Transfer Pricing Business Restructuring Tax Planning Miscellaneous Wealth-Tax About The Author Dr. Vinod K Singhania got his Ph.D. from the Delhi Schools of Economics in 1976. His fields of special interest include all facets of corporate legislation and corporate economics especially the tax laws. Dr. Kapil Singhania, a Fellow of the Institute of Chartered Accountants of India and belonging to the alumni of Shri Ram College of Commerce, has got the Ph.D. for extensive research work done in the area of corporate taxation.