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Income Tax (Including Skill Development)


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This book “Chanukyaneeti” that tax should be collected in such a manner that honeybee collects honey from the flower without causing pain. This is the genesis for tax collection by countries in the world. The subject income tax in India, right from the enactment of the Indian Income Tax Act, 1961 is filled with a plethora of complex rules and calculations, which even tax practitioners sometimes find it great difficult to digest. As a part of business education, the discipliners Income Tax is compulsorily included in the syllabus. The students of undergraduate and post graduate level, by and large, find it cumbersome to compute the exact total taxable income.

There are innumerable text books on the subject “Income Tax” authored by luminaries in the field of taxation that are available. However, not many books are in the interactive and self-learning (Do-It-Yourself) mode. The present book is brought out in such a manner that even a layperson can understand and compute his/her taxable income. The presentation is methodical, scientific, lucid and serves the purpose of simple understanding of the tax concepts and rules relating to Residencial Status and Incidences of Tax, Exempted Incomes, Income from salary and Income from other House property, Profile and gains of business or profession, capital gains, income from other sources, deduction from Gross Total Income (GTI), carry forwards and set-off of losses, computation of total income and tax liability, and theory on income tax authorities, penalies, Prosecutions, Appeals and Revisions. Further, a detailed presentation of skill development, excises is meticulously followed.

Book Content of Income Tax (Including Skill Development)
Chapter 1 Introduction to Income Tax

Chapter 2 Definition of Concepts

Chapter 3 Capital and Revenue

Chapter 4 Residential Status and Incidence of Tax

Chapter 5 Exempted Income

Chapter 6 Income under the Head Salaries

Chapter 7 Income from House Property

Chapter 8 Profits and Gains from Business or Profession

Chapter 9 Capital Gains

Chapter 10 Income from other Sources

Chapter 11 Assessment of Individuals

Chapter 12 Carry Forward and Set off of Losses



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Student Dollar Price




B. Mariyappa,

Dr. B. Chandrashekara,

Dr. K. Ramachandra


Himalaya pub