We have great pleasure in presenting edition “Income Tax – II” 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 Income Tax – II. 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 –
Unit – 1 Profits and Gains of Business and Profession
Unit – 2 Capital Gains
Unit – 3 Income from Other Sources
Unit – 4 Set-Off and Carry Forward of Losses and Deductions from Gross Total Income
Unit – 5 Computation of Total Income and Tax Liability (Assessment of individuals)
Unit – 6 Assessment Procedure and Income Tax Authorities
Skill Development Activities
