Income tax simplified law & practice - Basu, S.N. (Calcutta Prakash Bhaban, 1976)
Income from salary Income from house property Income from business or profession Depreciation, development and other allowances & deductions Computation of income from interest on securities Income from capital gains Income from other sources Set off and carry-forward Donations to fund & institutions Deductions for computation of total income Income Capital and revenue Assessee Ambit of taxation Heads of income Procedure of assessment and appeal Offences and penalties Income tax authorities