Bharat’s Sampath Iyengar’s Law of Income Tax Vol 6 by D Y Chandrachud & K K Chythanya Edition 2022

Bharat’s Sampath Iyengar’s Law of Income Tax Vol 6 by D Y Chandrachud & K K Chythanya Edition 2022

CONTENTS:

CHAPTER IX
DOUBLE TAXATION RELIEF

CHAPTER X
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX

CHAPTER XA
GENERAL ANTI AVOIDNACE RULE

CHAPTER XI
ADDITIONAL INCOE TAX ON UNDISTRIBUTED PROFITS

CHAPTER XII
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

CHAPTER XIIA
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON RESIDENTS

CHAPTER XIIB
SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES

CHAPTER XIIBA
SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY

CHAPTER XIIBB
SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUSIDIARY COMPANY

CHAPTER XII BC
SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA

CHAPTER XII C
SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC

CHAPTER XIID
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES

CHAPTER XIIDA
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY BACK OF SHARES

CHAPTER XIIE
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME

CHAPTER XII EA
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS

CHAPTER XIIEB
SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS

CHAPTER XIIF
SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS

CHAPTER XIIFA
SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS

CHAPTER XIIFB
SPEICAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FORM SUCH FUNDS

CHAPTER XIIG
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES