Taxmann's Principles of Taxation Laws
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Items are eligible for return within 7 Days of Delivery*. All accessories, product & packaging need to beEver accidentally spilt coffee, tea or water on your phone? Did your phone ever get drenched in the rain? All of these can damage parts within your phone and make it unusable or non-responsive just when you most need it. Smartphones are fragile and prone to physical damage. So we recommend you buy this accidental damage and liquid protection cover. Fixing a liquid damaged Smartphone is expensive and time consuming if it isn't covered under the manufacturer warranty or extended warranty. Buying this Extended Warranty for your smartphone will protect your phone for 12 months.

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Description

This book is a comprehensive & authentic textbook on 'Taxation Laws' as amended by the Finance Act 2023. This book aims to represent an impressive and judicious blending of the provisions of Income Tax & judicial decisions. The text is interspersed with interpretations, explanations & illustrations to help the reader assimilate the provisions better.

This book aims to fulfil the requirement of students for LL.B., LL.M. & other professional courses

The Present Publication is the 2023 Edition and has been amended by the Finance Act 2023 and updated till April 2023. This book is authored by Neha Pathakji, with the following noteworthy features:

  • [Conceptual Foundation & Interpretation] of the Income-tax Law
    • Each Chapter Starts with an Introduction that outlines the foundational concepts
  • [Detailed Discussion on Legal Aspects of Income-tax Act Provisions] to appreciate tax controversies and disputes from a law perspective
  • [Landmark Rulings & Lucid Examples of Case Laws] has been incorporated into this book
  • [Lucid & Straightforward Style of Presentation] The provisions of the law are presented in a lucid and straightforward style
  • [Flow Charts] are provided in this book for ease in understanding complex provisions
  • [Zero-Error] The book follows the six-sigma approach to achieve the benchmark of 'zero-error'

The detailed contents of the book are as follows:

  • Introduction to the Income-tax Act and Basic Concepts
  • Concept of Income
  • Interpretation of Taxing Statutes
  • Income Exempt from Tax
  • Residential Status of Scope of Total Income
  • Income from Salary
  • Income from House Property
  • Profits and Gains of Business or Profession
  • Capital Gains
  • Income from Other Sources
  • Income of Other Persons Included in Assessee's Total Income
  • Aggregation of Income, Set-off and Carry Forward of Losses
  • Deductions from Gross Total Income
  • Agriculture Income and Tax Liability
  • Charitable Trusts and Religious Institutions
  • Dividend
  • Double Taxation Relief
  • Assessment of Individual
  • Liability in Special Cases
  • Income-tax Authorities
  • Procedure for Assessment
  • Interest, Penalties, Offences and Prosecution
  • Appeals and Revisions
  • Advance Rulings
  • Deduction of Tax at Source
  • Advance Payment of Tax
  • Collection and Recovery of Tax
  • Refunds
  • Tax Implications of Business Re-organisation
  • Tax Planning, Tax Evasion and Tax Avoidance
Product Information
General Information
Brand Taxmann
Manufacturer Taxmann Publications Private Limited
Manufacturer Address

Taxmann Publications Private Limited
59/32, New Rohtak Road, New Delhi - 110005

Manufacturer Email sales@taxmann.com
Manufacturer Website https://www.taxmann.com/bookstore
Sold By Taxmann publications private limited
JioMart Customer Care Phone 1800 890 1222
Country of Origin India
Product Details
Binding Paperback
BISAC Subject Heading EDU013000
Edition 2023 Edition
Imprint Taxmann Publications Private Limited
ISBN 10 Or 13 9789357781831
Language English
Usage Details
Number Of Pages 834
Publication Year 2023
Publisher Taxmann Publications Private Limited
Publishing Month August
Primary Author Name Dr. Neha Pathakji
Product Specifications
Product Type Law
Item Dimensions
Height 26 mm
Length 280 mm
Width 250 mm
Net Weight 955 g
Net Quantity 1 N
Article ID: RV3GK49U0B
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