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Assessment of Persons other than Individuals and Filing of ITRs (Sem 6, NEP)

260.00

SKU: SRG0056 Category:

We have great pleasure in presenting First edition “Assessment of Persons other than Individuals and Filing of ITRs” written for students of UG courses. The related matters are written in a simple and easily understandable.

This volume is an attempt to provide the students with thorough understanding of Assessment of Persons other than Individuals and Filing of ITRs. We have presented the subject matter in a systematic manner with liberal use of charts and diagrams where ever necessary so as to make it interesting and sustain students’ interest.

Contents –

Module – 1 Depreciation and Investment Allowance
Introduction
Meaning of Depreciation
Important Points Regarding Depreciation
Conditions for Allowance of Depreciation
Assets Eligible for Depreciation
Important Terms for Computation of Depreciation Allowance
Review Questions

Module – 2 Assessment of Partnership Firms
Introduction
Definition of Partnership
Firm and Partners
Assessment of Firms (Section 184)
Computation of Firm’s Business Income
Treatment of Interest
Commission
Remuneration Received by Partners (Sec 40b)
Presumptive Taxation (44AD)
Problems on Computation of Total Income and
Tax Liability of Firms
(Use of Available Software Package for Computation of Tax
Liability, Related Forms and Challans)
Review Questions

Module – 3 Assessment of Companies
Introduction
Meaning of Company
Definition of Company
Types of Companies under Income Tax Act
Problems on Computation of Total Income of Companies
Including Minimum Alternate Tax (115JB)
Applicable Deductions u/s 80IA, 80IB, 80IC, 80G
Problems on Computation of Tax Liability
Review Questions

Module – 4 Tax Under E-Environment
Introduction
Filing of Income Tax Returns (ITR)
Type of Income Tax Returns
Income Tax Return Forms
Benefit of Filing ITR
Different Sections of ITR Returns
Document Required to Filing ITR
Form 26AS Significance Returns
Advance Tax Sections
Tax Deducted at Source (TDS)
Online Payment of Tax
Problems on Advance Tax and TDS
E-filing of Return on Income Tax Portal
Verification of ITR
Review Questions

Module – 5 Case Laws and Amendments
Introduction
Recent Amendments in Filing of Returns as per Finance Bill
Recent Case Laws for Guidance
Depute the Students at Least two Weeks to any Audit
Firm to Learn Practically the Filing of Returns of Various
Kinds of Assesses
Like Individuals, Firms and Companies
Review Questions
Skill Development Activities

ISBN

Edition

Year of Publication

2026

Pages

Weight

222 (In Grams)

Book Code

Student Dollar Price

10

Type

Author

Chiranjeevi V.B,

Dr. Usha Devi N.,

N.R. Ravikiran,

R.G. Saha,

S. Sharmila,

Shankar Guddad,

Viswanatha S. R.

Publisher

Vision Book House