Income-tax is a multi-dimensional subject. It not only requires intellect to understand but also proper planning to undertake its effective study. In this backdrop, a text-book on income-tax for students has necessarily to be written in a simplistic language, concise size and should essentially be well structured. In addition, the book needs to explain the provisions of law in a step-by-step approach along with suitable illustrations, without resorting to paraphrasing of sections and legal jargon. The present work conforms to the aforesaid criteria. Students will find that each topic has been discussed with clarity, followed by point-wise recapitulation.
This book, which is designed to bridge the gap between theory and application, stands out distinctly from others on account of the following salient features:
The law stated in this book is as amended by the Finance Act, 2022.
The presentation of the subject is designed on “teach yourself” technique which enables the students to learn faster.
Each para (with a distinct number) starts with analytical discussion supported by well-thought out original problems. A unique style of illustrating all complex provisions has been adopted.
The book is amended up to November 1, 2022.
E-filing of income-tax return is discussed in Chapter 17. A few Case Studies have been prepared for students to generate e-income-tax return.
Readers’ views, comments and criticism relating to the present work are most welcome.
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BASIC CONCEPTS THAT ONE MUST KNOW 2
RESIDENTIAL STATUS AND ITS EFFECT ON TAX INCIDENCE
1
INCOME THAT IS EXEMPT FROM TAX
4
INCOME UNDER THE HEAD “SALARIES” AND ITS COMPUTATION
5
INCOME UNDER THE HEAD “INCOME FROM HOUSE PROPERTY” AND ITS COMPUTATION
3
INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION” AND ITS COMPUTATION
7
INCOME UNDER THE HEAD “CAPITAL GAINS” AND ITS COMPUTATION 8
INCOME UNDER THE HEAD “INCOME FROM OTHER SOURCES” AND ITS COMPUTATION
6
9
10
11 PERMISSIBLE DEDUCTIONS
CLUBBING OF INCOME
SET OFF AND CARRY FORWARD OF LOSSES
FROM GROSS TOTAL INCOME
12
OF AGRICULTURAL INCOME
ITS TAX TREATMENT 13
TAXABLE
14 RETURN OF
15 ADVANCE PAYMENT OF TAX 16 PERSONAL TAX PLANNING
MEANING
AND
INDIVIDUALS - COMPUTATION OF
INCOME
INCOME
e-FILING OF INCOME-TAX RETURN
17
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Students’ Guide to Income Tax Basic Personal Taxation
AUTHOR : VINOD K. SINGHANIA, MONICA SINGHANIA
PUBLISHER : TAXMANN
DATE OF PUBLICATION : NOVEMBER 2022
EDITION : 2022 ISBN NO : 9789356224353 NO. OF PAGES : 368
BINDING TYPE : PAPERBACK
Description
This textbook on income tax has been written within the following parameters: u Simplistic Language u Concise Size u Well-structured
Also, it explains the provisions of the Income-tax Act in a step-by-step manner. It provides numerous to-the-point illustrations without resorting to paraphrasing of sections and legal jargons. Lastly, the topics are discussed with precise clarity, followed by point-wise recapitulation.
This book is an authentic, up-to-date & amended textbook on Income Tax for students of B.Com. (Generic Elective | GE-6) et al.
The Present Publication is the Latest Edition, amended by the Finance Act 2022 & updated till 1st November 2022. This book is authored by Dr.Vinod K. Singhania & Dr. Monica Singhania, with the following noteworthy features:
u [ Self-Learning/Practice Book ] Features teach yourself technique enabling students to learn faster u [ Analytical Discussions ] Each para starts with analytical discussions u [ Well-Thought-out-Original-Problems ] A unique style of illustrating all complex provisions has been adopted throughout this book u [ E-Filing of Income-tax Return ] Case studies have been prepared for students to generate E-Income-tax Return u [ Student-Oriented Book ] This book has been developed keeping in mind the following factors: n Interaction of the author/teacher with their students in the classroom n Shaped by the author/teacher’s experience of teaching the subject matter at different levels n Reactions and responses of students have also been incorporated at different places in the book u [ Zero-Error ] Follows Six-Sigma Approach to achieve the benchmark of ‘Zero-Error’
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