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, 2023.
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 August 1, 2023.
Chapter 20 is added to cover syllabus of Paper BCH-3.5(d): Personal Tax Planning.
E-filing of income-tax return is discussed in Chapter 21. 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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Email: vks@taxmann.com
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BASIC CONCEPTS THAT ONE MUST KNOW
1
2
RESIDENTIAL STATUS AND ITS EFFECT ON TAX INCIDENCE
INCOME THAT IS EXEMPT FROM TAX
INCOME UNDER THE HEAD “SALARIES” AND ITS COMPUTATION
INCOME UNDER THE HEAD “INCOME FROM HOUSE PROPERTY” AND ITS COMPUTATION
3
4
5
INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION” AND ITS COMPUTATION
INCOME UNDER THE HEAD “CAPITAL GAINS” AND ITS COMPUTATION
INCOME UNDER THE HEAD “INCOME FROM OTHER SOURCES” AND ITS COMPUTATION
6
7
8
9 CLUBBING OF INCOME 10 SET OFF AND CARRY FORWARD OF LOSSES 11 PERMISSIBLE DEDUCTIONS FROM GROSS TOTAL INCOME
12 MEANING OF AGRICULTURAL INCOME AND ITS TAX TREATMENT 13 INDIVIDUALS - COMPUTATION OF TAXABLE INCOME 14 HINDU UNDIVIDED FAMILIES - COMPUTATION OF TAXABLE INCOME 15 FIRMS AND ASSOCIATIONS OF PERSONS - COMPUTATION OF TAXABLE INCOME 16 RETURN OF INCOME
17 ADVANCE PAYMENT OF TAX 18 DEDUCTION AND COLLECTION OF TAX AT SOURCE
19 INTEREST PAYABLE BY ASSESSEE/GOVERNMENT
20 PERSONAL TAX PLANNING 21 e-FILING OF INCOME-TAX RETURN
1
STUDENTS' GUIDE TO INCOME TAX UNIVERSITY EDITION
AUTHOR : VINOD K. SINGHANIA , MONICA SINGHANIA
PUBLISHER : TAXMANN
DATE OF PUBLICATION : AUGUST 2023
EDITION : 69th Edition
ISBN NO : 9789357782326
NO. OF PAGES : 616
BINDING TYPE : PAPERBACK
DESCRIPTION
Rs. 995 USD 47
Taxmann's flagship publication for Students on Income Tax has been designed to bridge the gap between theory and application. This book is written in simple language, explaining the provision of the law in a step-by-step manner – with the help of suitable illustrations, without resorting to paraphrasing of sections and legal jargons. This book is an authentic, up-to-date & amended textbook on Income Tax for students of B.Com., M.Com., MBA and other Professional Examinations.
The Present Publication is the 69th Edition, amended by the Finance Act 2023 & updated till 1st August 2023. This book is authored by Dr Vinod K. Singhania & Dr Monica Singhania, with the following noteworthy features:
• [Student-Oriented Book] This book has been developed keeping in mind the following factors:
o Interaction of the author/teacher with their students in the classroom
o Shaped by the author/teacher's experience of teaching the subject matter at different levels
o Reactions and responses of students have also been incorporated at different places in the book
• [Self-Learning/Practice Book] Features teach yourself technique enabling students to learn faster
• [Analytical Discussions] Each para starts with analytical discussions
• [Well-Thought-out-Original-Problems] A unique style of illustrating all complex provisions has been adopted throughout this book
• [E-Filing of Income-tax Return] Case studies have been prepared for students to generate E-Income-tax Return
• [Zero-Error] Follows Six-Sigma Approach to achieve the benchmark of 'Zero-Error'
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