000 02281nam a22002417a 4500
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020 _a9788195407118
040 _cAIMIT LIBRARY
082 _21
_a336.242
_bMITP
100 _aMittal, Preeti Rani.
_9209147
245 _aFundamentals of income tax :
_bproblems and solutions /
_cBy Preeti Rani Mittal and Anshika Bansal.
250 _a1st ed.
260 _aNew Delhi :
_bSultan Chand & Sons ,
_c2022.
300 _axiv,18.8p. ;
_bPB
_c24.4 cm
500 _aThis 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.
505 _aPreface 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
650 _aResidential status
_9209148
650 _aIncome from house property
_9209149
650 _aAssessment of agricultural income
_9209150
700 _aBansal, Anshika.
_9209151
942 _2ddc
_cBK
_e1st
_k336.242 MITP
999 _c234271
_d234271