HANDLING OF INCOME TAX PROBLEMS

Master complex income tax scenarios with Handling of Income Tax Problems by Ram Dutt Sharma. The April 2025 Edition spans 512 pages, offering clear solutions and expert analysis for practical tax issues. ISBN: 9789356038011 | Published by Commercial Law Publishers< | Enjoy a Flat 25%

Chapter	Content	Page
1	Introduction	1
2	Definitions [Section 2]	5
3	Income not included in Total Income [Section 10]	6
4	Charitable Trusts or Institutions [Sections 11 to 13]	14
5	Heads of Income [Section 14]	23
6	Income from Salary [Sections 15 to 17]	26
7	Income from House Property [Sections 22 to 27]	37
8	Profits and Gains of Business or Profession [Sections 28 to 44]	63
9	Depreciation [Section 32]	70
10	Income Tax Audit under Section 44AB	78
11	Presumptive Scheme [Sections 44AD to 44BBB]	82
12	Capital Gains [Sections 45 to 55]	84
13	Exemptions from Capital Gains [Sections 54 to 54GB]	109
14	Income from Other Sources [Sections 56 to 59]’	113
15	Clubbing of Income [Sections 60 to 65]	123
16	Cash Credits, Unexplained Investments, Money, Expenditure, etc. [Sections 68 to 69D]	124
17	Set-off or Carry Forward of Loss [Sections 70 to 80]	132
18	Deductions to be made in Computing Total Income [Sections 80A to 80U]	134
19	Rebates and Reliefs [Sections 87 to 89A]	138
20	Income Tax Authorities [Sections 116 to 119A]	144
21	Powers [Sections 131 to 138]	148
22	Search & Seizure [Section 132]	159
23	Return of Income [Section 139]	182
24	Updated Return (ITR-U) [Section 139(8A)]	188
25	Assessment Procedure [Sections 142 to 153]	195
26	Raising Rectification Request before Central Processing Centre (CPC)	221
27	Faceless Assessment [Section 144B]	227
28	Income Escaping Assessment [Sections 147 to 153]	232
29	Rectification of Mistake [Section 154]	247
30	Assessment of Firms [Sections 182 to 189A]	281
31	Deduction & Collection at Source [Sections 192 to 206]	286
32	Collection and Recovery [Sections 220 to 232]	296
33	Interest Chargeable in Certain Cases [Sections 234A to 234H]	321
34	Refunds [Sections 237 to 245]	322
35	e-Dispute Resolution Committee [Section 245MA]	334
36	Appeals to JCIT(A)/CIT(A)/ITAT/High Court/Supreme Court [Sections 246 to 262]	348
37	Revision of Orders Prejudicial to Revenue [Section 263]	350
38	Penalties Imposable [Sections 270A to 274]	351
39	Bar of Limitation for Imposing Penalties [Section 275]	369
40	Compounding of Offences [Section 279(2)]	374
41	Gifts	394
42	Hindu Undivided Family (HUF)]	407
43	Principle of Mutuality	427
44	Virtual Digital Assets	428
45	Non-Residents	441
46	Advance Pricing Agreement (APA)	353
47	Permanent Account Number (PAN)	464
48	Tax Deduction and Collection Account Number (TAN)	477
49	New Tax Regime vs Old Tax Regime	483
50	Right To Information Act, 2005	493
51	Miscellaneous	499

HANDLING OF INCOME TAX PROBLEMS

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