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Paper 4A - Taxation (Module I: Income Tax) by Jassprit S. Johar

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Publisher: Bharat Law House Pvt. Ltd.
Edition:         5th edn., June 2020
Year:         2020
ISBN:         978-93-86920-71-3
Pages:         696


Chapter 1       Introduction, Basic Concepts and Definitions under Income Tax Act, 1961

Chapter 2       Residential Status & Tax Incidence

Chapter 3       Concept & Calculation of Income Tax

Chapter 4       Concept of Calculation of Surcharge on Income Tax

Chapter 5       Agricultural Income & Its Tax Treatment

Chapter 6       Tax Treatment of Gifts Received

Chapter 7       Dividend and Deemed Dividend

Chapter 8       Income under the Head Salary

Chapter 9       Income under Head House Property

Chapter 10     Depreciation: Section 32 and Rule 5

Chapter 11     Income under the Head ‘Profits and Gains from Business and Profession’ (PGBP)

Chapter 12     Income under the Head ‘Capital Gains’

Chapter 13     Income under the Head ‘Other Sources’

Chapter 14     Clubbing of Incomes

Chapter 15     Set Off of Losses and Carry Forward of Losses

Chapter 16     Deductions from Gross Total Income (Chapter VIA of Income Tax Act, 1961)

Chapter 17     Alternate Minimum Tax (Sections 115JC to 115JF)

Chapter 18     Incomes which are Exempt from Income Tax

Chapter 19     Procedure of Filing of Income Tax Returns

Chapter 20     Tax Deducted at Source

Chapter 21     Advance Payment of Tax and Interest Payable by Assessee

Chapter 22     Assessment of Individuals

Chapter 23     Case Study based MCQs