Agricultural income 23

A few words from the authors About the authors Section-wise Index

1Basic concepts

1. Assessment year 2. Previous year 3. Person 4. Assessee 5. Charge of income-tax 6. Income 7. Gross total income 8. Total income and tax liability 9. Agricultural income 10. Difference between exemption and deduction 11. Assessment 12. Definition of “manufacture” 13. Capital asset 14. Company 15. Fair market value 16. Capital receipts vs. Revenue receipts 17. Capital expenditure vs. Revenue expenditure 18. Method of accounting 19. Definitions of amalgamation, demerger, infrastructure capital company and infrastructure capital fund 20. Rules of interpretation

2Residential status and tax incidence

22. What is relevance of residential status 23. Residential status - General norms 24. Residential status of an individual 25. Residential status of a Hindu undivided family 26. Residential status of the firm and association of persons 27. Residential status of a company 28. Residential status of “every other person” 29. Relation between residential status and incidence of tax 30. Receipt of income 31. Accrual of income 32. Income deemed to accrue or arise in India

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