Taxation I [CBCS Semester - IV] assessment year 2019-20
by Palash Bandyopadhyay, Chiranjib Das and Soummya Banerjee
- New Delhi Oxford University Press 2019
- xvi, 527p. ; 24 cm.
Includes appendix and model question papers.
Basic concepts and definitions under Income Tax Act -- Residential status and Tax incidence -- Incomes do not form part of total income -- Agricultural income -- Income from salaries -- Income from House Property -- Profits and gains of business or profession -- Capital gains -- Income from other sources -- Income of other persons included in assessee's total income (clubbing of income) -- Set Off and carry forward of losses -- Deductions from gross total income