Income tax simplified law & practice - Basu, S.N.; Basu, Shubhayan (Calcutta Aloka Enterprise, 2001)
Basic concept of income tax, Explanation of different definitions, Clubbing of Income of other persons and deemed dividend, Income fully exempt from Income-tax, Residential status, Ambit of taxation based on residential status, Methods of accounting, Capital and revenue, Deduction from gross total income, Tax rebates and relief, Income from salaries, Income from house property, Income from profits and gains of business or profession, Income from capital gains, Income from other sources, Computation of total income and tax liability, Set off and carry forward of losses, Return of income and assessment, Appeals, revisions, and refunds, offenses, penalties, and prosecutions, Income tax authorities, Power regarding search and seizure
Keywords: Tax; Income tax; Law