30% DISCOUNT
| Contents at a Glance | Page |
|---|---|
| Preface to the Seventeenth Edition | v |
| Detailed Contents | ix |
| Sectionwise Referencer | xlxiii |
| Highlights of Amendments brought in the Income-Tax Act by The Finance (No.2) Act, 2025 | lxxv |
| Table of Cases | cxxi |
| Important Recent Judicial Decisions | A-1 |
| GIST of CBDT Circulars & Government Notifications of Past Eleven Years | B-1 |
Part I: Direct Tax Laws
| Chapter | Topic | Page |
|---|---|---|
| Chapter 1 | Introduction [Sections 1 to 4] | 3 |
| Chapter 2 | Scope of Total Income and Residential Status [Sections 5 to 9B] | 40 |
| Chapter 3 | Incomes which do not Form Part of Total Income [Sections 10, 10AA and 11 to 13B] | 95 |
| Chapter 4 | Computation of Total Income [Sections 14 & 14A] & Income under the Head “Salaries” [Sections 15 to 17] | 142 |
| Chapter 5 | Income under the Head “Income from House Property” [Sections 22 to 27] | 208 |
| Chapter 6 | Income under the Head “Profits and Gains of Business or Profession” [Sections 28 to 44DB] | 236 |
| Chapter 7 | Income under the Head “Capital Gains” [Sections 45 to 55A] | 454 |
| Chapter 8 | Income under the Head “Income from Other Sources” [Sections 56 to 59] | 666 |
| Chapter 9 | Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income) [Sections 60 to 65] | 705 |
| Chapter 10 | Unexplained Cash Credits, Investments, Money, etc. [Sections 68 to 69D] | 720 |
| Chapter 11 | Set off or Carry Forward and Set off of Losses [Sections 70 to 80] | 733 |
| Chapter 12 | Deductions to be Made in Computing Total Income [Sections 80A to 80U (Chapter VIA)] | 773 |
| Chapter 13 | Agricultural Income and Its Tax Treatment [Sections 2(1A) and 10(1)] | 839 |
| Chapter 14 | Assessment of Individuals | 51 |
| Chapter 15 | Assessment of Hindu Undivided Family | 874 |
| Chapter 16 | Assessment of Firms (including LLP) | 891 |
| Chapter 17 | Assessment of Association of Persons | 911 |
| Chapter 18 | Assessment of Co-operative Societies | 921 |
| Chapter 19 | Assessment of Trusts [Sections 11 to 13] | 934 |
| Chapter 20 | Taxation of Mutual Associations | 1011 |
| Chapter 21 | Assessment of Companies | 1020 |
| Chapter 22 | Tonnage Tax Scheme | 1066 |
| Chapter 23 | Return of Income and Procedure of Assessment [Sections 139 to 154] | 1083 |
| Chapter 24 | Search, Seizure & Survey and Special Procedure for Assessment of Search Cases [Sections 132, 132A, 132B, 133A, 153A to 153D] | 1173 |
| Chapter 25 | Deduction and Collection of Tax at Source [Sections 190 to 206CA, i.e., Chapters XVIIA, XVIIB & XVIIBB] | 1204 |
| Chapter 26 | Advance Payment of Tax [Sections 207-211, 218 & 219] | 1436/td> |
| Chapter 27 | Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G,234H & 244A] | 1447 |
| Chapter 28 | Refunds [Sections 237 to 241 & 245] | 1471 |
| Chapter 29 | Appeals and Revision [Sections 246 to 264] | 1478 |
| Chapter 30 | Penalties and Prosecutions | 1524 |
| Chapter 31 | Dispute Resolution Committee in Certain Cases [Section 245MA] | 1570 |
| Chapter 32 | Income Tax Authorities [Sections 116 to 119] | 1576 |
| Chapter 33 | Business Reorganisation | 1595 |
| Chapter 34 | Concepts of Tax-planning and Specific Management Decisions | 1625 |
| Chapter 35 | Specified Domestic Transactions and Provision of Transfer Pricing Applicable to Such Transactions [Chapter X, Sections 92BA, 92, 92C, 92D, 92E & 92F] | 1631 |
| Chapter 36 | Liability in Special Cases [Chapter XV, Sections 159 to 179] | 1641 |
| Chapter 37 | Collection and Recovery of Tax [Sections 220 to 232] | 1666 |
| Chapter 38 | Miscellaneous Provisions | 1679 |
Part II: International Taxation
| Chapter | Topic | Page |
|---|---|---|
| Chapter 1 | Taxation of Non-Residents with Special Reference to Chapters XII and XIIA of Income-tax Act | 1737 |
| Chapter 2 | Double Taxation Relief [Sections 90, 90A and 91] | 1772 |
| Chapter 3 | Special Provisions Relating to Avoidance of Tax and General Anti-Avoidance Rules (GAAR) (Transfer Pricing Provisions for International Transactions and Other Provisions relating to Avoidance of Tax) [Chapter X, Sections 92 to 92F, 93, 94A, 94B and 95 to 102] | 1789 |
| Chapter 4 | Advance Rulings [Sections 245N to 245V] | 1840 |
| Chapter 5 | Equalisation Levy [Chapter VIII of the Finance Act, 2016] | 1855 |
| Chapter 6 | Overview of Model Tax Conventions | 1866 |
| Chapter 7 | Application and Interpretation of Tax Treaties | 1920 |
| Chapter 8 | Fundamentals of Base Erosion and Profit Shifting | 1935 |
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