Bharat’s Taxation Laws as per Assessment Year 2025-2026 by Jyoti Rattan 17th Edition 2025

Description

📘 Key Highlights of Taxation Laws by Dr. Jyoti Rattan

1. Comprehensive Coverage of Income Tax Provisions

The book systematically delves into various aspects of income tax, including:

• Residential Status and Total Income: Understanding the criteria for determining residential status and its implications on total income.

• Exempted Income: Detailed analysis of income exempt under sections 10 to 13B.

• Heads of Income: In-depth discussion on income under different heads such as Salary, House Property, Business or Profession, Capital Gains, and Other Sources.

• Clubbing and Aggregation of Income: Exploration of provisions related to clubbing and aggregation of income under sections 60 to 69D.

• Set Off and Carry Forward of Losses: Guidance on set off and carry forward of losses as per sections 70 to 80.

• Gross Total Income and Deductions: Analysis of deductions available under sections 80A to 80U.Taxguru+5Bharati Law House+5Bharat Law House+5Bharat Law House+5EBC Webstore+5Meripustak+5

2. Detailed Examination of Assessment Procedures

The book provides a thorough examination of the assessment process, covering:

• Income Tax Authorities: Roles and powers of various income tax authorities under sections 116 to 138.

• Procedure of Assessment: Step-by-step guide to the assessment procedures as per sections 139 to 154.

• Appeals and Revisions: Insights into the appeal process under sections 246 to 262 and revision by the Commissioner under sections 263 to 264.Law Bookshop+6Taxguru+6Bharati Law House+6Law Bookshop+6Meripustak+6EBC Webstore+6EBC Webstore+6Law Bookshop+6Bharat Law House+6

3. Incorporation of Important Case Laws

The book integrates significant case laws relevant to various provisions, aiding in the practical understanding and application of tax laws.

4. User-Friendly Presentation

Dr. Rattan’s approach ensures that complex taxation concepts are presented in a simple and understandable manner, making it accessible for both beginners and advanced readers.