02281nam a22002417a 4500 20250508111502.0 250503b |||||||| |||| 00| 0 eng d 9788195407118 AIMIT LIBRARY 1 336.242 MITP Mittal, Preeti Rani. 209147 Fundamentals of income tax : problems and solutions / By Preeti Rani Mittal and Anshika Bansal. 1st ed. New Delhi : Sultan Chand & Sons , 2022. xiv,18.8p. ; PB 24.4 cm This book is primarily intended for B.com, B.com (Hons.), BBA, BCA, M.com, M.B.A and CA(Intermediate)students. The book has been written to cater the needs of students appearing in such examination. This edition covers everything Students and Teachers need to decipher the changes proposed by the Finance Bill, 2020. Salient Features Section-wise short commentary on changes made by the Finance Act, 2020. Amendments made by the Finance Act, 2021 are duly incorporated in silent features of the book and are appropriately highlighted. Analysis of all provisions of the Income-tax Act along with relevant Rules, Circulars and Notifications in point to point manner. Tabular Presentation of all key provisions of the Income-tax Act. Computation of Taxes on various slabs of Income along with new slab rates. Preface Brief Contents Introduction and Basic Concepts Residential Status Incomes Exempt from Tax Income from “Salaries” Income from House Property Profit and Gains of Business or Profession Determination of Income on Presumptive Basis Depreciations Capital Gains Income from Other Sources Income of Other Persons included in Assessee’s Total Income (Clubbing of Income) Set-Off and Carry Forward of Losses Deductions to be Made in Computing Total Income Assessment of Agricultural Income Computation of Total Income and Tax Liability of Individual’s Assessment of Hindu Undivided Family Assessment of Firm’s including LLP Rebate and Relief of Tax Residential status 209148 Income from house property 209149 Assessment of agricultural income 209150 Bansal, Anshika. 209151 ddc BK 1st 336.242 MITP 234271 234271 0 0 ddc 0 0 MBA AIMIT AIMIT TX 2025-03-14 Biblios Book Point 295.00 Bill no:7467; Bill dt:2025/3/11 0 336.242 MITP MBA15049 2026-05-23 00:00:00 250.75 2025-05-03 BK 0 0 ddc 0 0 MBA AIMIT AIMIT TX 2025-03-14 Biblios Book Point 295.00 Bill no:7467; Bill dt:2025/3/11 0 336.242 MITP MBA15050 2026-05-23 00:00:00 250.75 2025-05-03 BK