Law & practice of Income-tax in India - Prasad, Bhagwati (Aligarh Navman Prakashan, 1994)
Basic concepts, Capital & revenue, Residence and tax liability, Incomes exempted from tax, Incomes of charitable or religious trust, Heads of income, Salaries, Income from house property. Profits and gains of business or perofession, Depreciation, Investment allowance and development rebate, Capital gains, Income from other sources, Computation of total income, Deductions from gross total income, Income tax authoerities, Proceduer for assessment, Collection and recovery of tax, Appeals and revisions, Refunds, Penalties and prosecution
Keywords: Tax; Income-tax; Income tax--law