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Assessment of Persons Other than Individuals and Filing of ITRs (Sem 6, BCom Karnata Univ)

225.00

We are happy to present the second edition of our book ASSESSMENT OF PERSONS OTHER THAN INDIVIDUALS AND FILING OF ITRS to our fellow faculty members, and the student community.

The salient features of this book are:

  • The outline of this text book is prepared by a faculty who has been an authority in subjects like Financial Accounting, Cost Accounting, Management Accounting, Financial Management and Taxation.
  • It is written in a simple language and at a level understandable by the student community.
  • It covers all the topics of the syllabus prescribed by the all the Universities of Karnataka.
  • It contains many illustrations and exercises for the problems part of the syllabus.
  • It is the fruit of about three decades of teaching experience and the academic excellence obtained from therein.
  • Teaching methods which make topics simple and understandable by everyone have been liberally used in writing this book.

Contents –

1. DEPRECIATION AND INVESTMENT ALLOWANCE
Meaning of Depreciation
Important Points regarding Depreciation
Block of Assets
Rates of Depreciation
Additional Depreciation on Plant and Machinery

2. ASSESSMENT OF PARTNERSHIP FIRMS
Meaning and Features of Partnership
Meaning of Partner and Firm
Kinds of Partnership
Book Profits
Eligible Remuneration to Working Partners
Assessment of Firm u/s 184
Assessment of Firm u/s 185

3. ASSESSMENTS OF COMPANIES
Meaning of a Company
Types of Companies
Residential Status of Company
Computation of Total Income
Computation of Tax on Companies
Deduction u/s 80G to 80LA
Book Profit u/s 115JB
Minimum Alternative Tax (MAT)
Ultimate Tax Liability

4. TAX UNDER E-ENVIRONMENT
Filing of Income Tax Returns
Digital Signature Module
Filing of Returns in the Electronic Form
Interest for Default in Furnishing Return on Income
Payment of Taxes Online
Deduction and Collection of Tax at Source
Advance Payment of Self Tax Assessment
Filing of TDS Returns

ISBN

Year of publication

2025

Edition

Pages

Weight

216 (In Grams)

Book Code

Student Dollar Price

9

Type

Author

B. Mariyappa,

Madhu S.

Publisher

Himalaya pub