Direct and indirect tax laws simplified assessment year 2004-2005

Bibliographic Details
Main Author: Basu, S.N.
Other Authors: Basu, Shubhayan
Format: Book
Published: Kolkata Aloka Enterprise 2004.
Edition:25th ed.
Subjects:
Table of Contents:
  • Tax evasion, tax avoidance and tax planning Clubbing of income of other persons and deemed dividend Income fully exempt from income tax Ambit of taxation based on residential status Methods of accounting Capital and revenue Deductions from gross total income Tax rebates and relief Salaries Income from house property Income from business or profession Income from capital gains Income from other sources Set off and carry-forward Assesssment of individuals Assessment of Hindu Undivided Family Assessment of firms Tax management Appeals, revisions and refunds Offences, penalties and prosecutions Income tax authorities