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Direct Taxation (Income Tax) (for B.Com, BBA, MBA, M.Com)

598.00

Direct Taxation – Income Tax presents a thorough and authoritative exposition of India’s direct tax laws, meticulously updated in accordance with the Finance Act, 2025. Tailored for students of B.Com., M.Com., BBA, MBA, and related disciplines, it offers structured coverage of income computation, tax planning, TDS/TCS, and assessment procedures. The book’s didactic approach is enriched by 200 illustrations and transforms complex legal provisions into accessible learning. As indispensable academic resource for aspiring professionals in commerce, finance, and business administration. It serves as a foundational resource for learners preparing for careers in accounting, taxation, and financial strategy.

Contents – 

1. Brief History of Income Tax in India
2. Residential Status (Section 6)
3. Computation of Income Under the Head Income from Salary
4. Income from House Property
5. Income from Business and Profession
6. Capital Gains
7. Income from Other Sources
8. Important Deductions Available Under Income Tax Act
9. Clubbing of Incomes
10. Set Off and Carried Forward of Losses
11. Returns
12. Advance Payment of Income Tax
13. TDS/TCS (Tax Deducted at Sources/Tax Collected at Sources)
14. Tax Planning
15. Finance Budget: FY 2025-26: AY: 2026-27 (Presented 1 February-2025)

ISBN

Year of publication

2025

Edition

Pages

Weight

508 (In Grams)

Book Code

Student Dollar Price

24

Type

Author

Dr. S. Kanthimathinathan

Publisher

Himalaya pub