Tax practice and procedure / by Amitabha Basu.

By: Basu, Amitabha.
Material type: TextTextPublisher: Kolkata : Tee Dee Publications (P) Ltd., 2004.Edition: 4th rev. enl. ed.Description: x,194p.+108p.+32p.+80p. 24 cm.Subject(s): WEST BENGAL SALES TAX VALUE ADDED TAX (VAT) CENTRAL SALES TAX ACT WEALTH TAXESDDC classification: 336.24 BAT
Contents:
Income tax system in India Total income computation Classification of assessees Income exempt from tax Deductions from gross total income Tax rebates and tax reliefs Computation of income under different heads Total income computation for different assessees Permanent account number Return of income Payment of tax Income tax authorities Assessment procedure Post assessment procedures Tax clearance certificate Interest and penalties imposable Set off and carry-forward Taxing authorities Incidence and levy of tax Registration of dealers Maintenance of accounts & records Schedules & amendments
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Income tax system in India Total income computation Classification of assessees Income exempt from tax Deductions from gross total income Tax rebates and tax reliefs Computation of income under different heads Total income computation for different assessees Permanent account number Return of income Payment of tax Income tax authorities Assessment procedure Post assessment procedures Tax clearance certificate Interest and penalties imposable Set off and carry-forward Taxing authorities Incidence and levy of tax Registration of dealers Maintenance of accounts & records Schedules & amendments

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