

| Item type | Current library | Call number | Status | Barcode | |
|---|---|---|---|---|---|
BOOKs
|
NLS | 343.067 YAD (Browse shelf(Opens below)) | Available | 34353 |
Content
PART I: Introduction, Interpretation and Definitions
1. Introduction to Corporate Taxation
2. Interpretation of relevant Provisions
3. Taxation of Companies: Concepts and Definitions
PART II: Profits and Gains of Business or Profession
1. Income Chargeable
2. Incomes not Includible in Total Income
3. Income Computation and Disclosure Standards (ICDS)
4. Allowances and Deductions
5. Expenses not Deductible
6. Deduction from Total Income-Section 10AA
7. Carry Forward and Set Off of Business Losses
8. Deductions from Gross Total Income
9. Special Provisions for Computation of Business Profits
10. Provisions Specific to Banks, Financial and Non-banking Financial Companies
PART III: Income from Capital Gains, House Property, Other
Sources and Unexplained Sources
1. Taxation of Capital Gains
2. Income from House Property
3. Income from Other Sources
4. Unexplained Credits, Investments and Expenditure
PART IV: Common Provisions (Relevant to all Heads of Income)
1. Deductions in Respect of Certain Payments from Gross Total Income
2. Relief in Respect to Income, Income-tax and Double Taxation
PART V: Special Provisions Applicable to Certain Companies
1. Tax on Income of Certain Domestic Companies
2. Minimum Alternate Tax
Subject Index