| Preface to the Twenty Fourth Edition |
| About the Book |
| About the Authors |
| Detailed Contents |
| Sectionwise Referencer |
| List of Rules Referred |
| List of Circulars Referred |
| Table of Cases |
| Vol 1 – Part I: Direct Tax Laws |
| Chapter 1 Introduction [Sections 1 to 4] |
| Chapter 2 Scope of Total Income and Residential Status [Sections 5 to 9B] |
| Chapter 3 Incomes which do not Form Part of Total Income [Sections 10, 10AA and 11 to 13B] |
| Chapter 4 Computation of Total Income [Sections 14 & 14A] & Income under the Head “Salaries” |
| Chapter 5 Income under the Head “Income from House Property” [Sections 22 to 27] |
| Chapter 6 Income under the Head “Profits and Gains of Business or Profession” [Sections 28 to 44DB] |
| Chapter 7 Income under the Head “Capital Gains” [Sections 45 to 55A] |
| Chapter 8 Income under the Head “Income from Other Sources” [Sections 56 to 59] |
| Chapter 9 Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income) [Sections 60 to 65] |
| Chapter 10 Unexplained Cash Credits, Investments, Money, etc. [Sections 68 to 69D] |
| Chapter 11 Set off or Carry Forward and Set off of Losses [Sections 70 to 80] |
| Chapter 12 Deductions to be Made in Computing Total Income [Sections 80A to 80U (Chapter VIA)] |
| Vol 2 |
| Chapter 13 Agricultural Income and Its Tax Treatment [Sections 2(1A) and 10(1)] |
| Chapter 14 Assessment of Individuals |
| Chapter 15 Assessment of Hindu Undivided Family |
| Chapter 16 Assessment of Firms (including LLP) |
| Chapter 17 Assessment of Association of Persons |
| Chapter 18 Assessment of Co-operative Societies |
| Chapter 19 Assessment of Trusts [Sections 11 to 13] |
| Chapter 20 Taxation of Mutual Associations |
| Chapter 21 Assessment of Companies |
| Chapter 22 Tonnage Tax Scheme |
| Chapter 23 Return of Income and Procedure of Assessment [Sections 139 to 154] |
| Chapter 24 Search, Seizure & Survey [Sections 132, 132A, 132B, 133A, 153A to 153D] |
| Chapter 25 Deduction and Collection of Tax at Source [Sections 190 to 206CA i.e. Chapter XVIIA, XVIIB & XVIIIBB] |
| Chapter 26 Advance Payment of Tax [Sections 207-211, 218 & 219] |
| Chapter 27 Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G, 234H & 244A] |
| Chapter 28 Refunds [Sections 237 to 241 & 245] |
| Chapter 29 Settlement of Cases [Sections 245A to 245L] |
| Chapter 30 Appeals and Revision |
| Chapter 31 Penalties and Prosecutions |
| Chapter 32 Dispute Resolution Committee in Certain Cases [Section 245MA] |
| Chapter 33 Income Tax Authorities [Sections 116 to 119] |
| Chapter 34 Business Reorganisation |
| Chapter 35 Concepts of Tax-planning and Specific Management Decisions |
| Chapter 36 Specified Domestic Transactions and Provision of Transfer Pricing Applicable to Such Transactions [Chapter X, Sections 92BA, 92, 92C, 92CA, 92CB 92D, 92E & 92F] |
| Chapter 37 Liability in Special Cases [Chapter XV, Sections 159 to 179] |
| Chapter 38 Collection and Recovery of Tax [Sections 220 to 232] |
| Chapter 39 Miscellaneous Provisions |
| Part II: International Taxation |
| Chapter 1 Taxation of Non-Residents with Special Reference to Chapters XII and XIIA of Income-tax Act |
| Chapter 2 Double Taxation Relief [Sections 90, 90A and 91] |
| Chapter 3 Special Provisions Relating to Avoidance of Tax and General Anti-Avoidance Rules (GAAR) (Transfer Pricing Provisions for International Transactions and Other Provisions relating to Avoidance of Tax) [Chapter X, Sections 92 to 92F, 93, 94A, 94B and 95 to 102] |
| Chapter 4 Advance Rulings [Sections 245N to 245V] |
| Chapter 5 Equalisation Levy [Chapter VIII of the Finance Act, 2016] |
| Chapter 6 Overview of Model tax Conventions |
| Chapter 7 Application and Interpretation of Tax Treaties |
| Chapter 8 Fundamentals of Base Erosion and Profit Shifting |
| Appendix 1 Depreciation Table |
| Appendix 2 Table of rates at which depreciation is admissible for power generation business |
| Appendix 3 Notification No. 29/2018 dated 22.6.2018 |
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