000			01517nam a22002537a 4500
020			_a9788192128979 _cRs.560.00
040			_aHCCL
041			_aeng
082			_a336.294 _bROP
100			_aRoy, Sujit Kumar
245			_aPrinciples and practice of direct and indirect taxes _bassessment year 2017-18 _cby Sujit Kumar Roy
250			_a15th ed.
260			_aKolkata _bABS Publishing House _c2017
300			_axxviii, 1156p. _b24.5 cm.
500			_aIncludes appendices.
505			_aIntroduction Basic concepts and definitions Residential status and Incidence of tax Income exempt from tax Income from salary Income from house property Income from business or profession Income from capital gains Income from other sources Income included in assessee's total income Set off and carry-forward Deductions from gross total income, tax rebates and reliefs Agricultural income Assesssment of individuals Assessment of Hindu Undivided Family Assessment of firms, association of persons and body of individuals Assessment of cooperative societies Assessment of companies and Minimum Alternate Tax (MAT) Submission of Returns and procedure for assessment Deduction and Collection of tax at source Advance payment of tax Refund of tax Central sales tax West Bengal Value Added Tax Central excise duties Service tax
650			_aCOMMERCE
650			_aLAW
650			_aTAX SYSTEM
942			_cBK
999			_c4518 _d4518