Commercial Combo for Income Tax Act, Income Tax Rules and Direct Taxes Ready Reckoner (Set of 3 Books) By Girish Ahuja & Ravi Gupta Edition 2023

Commercial Combo for Income Tax Act, Income Tax Rules and Direct Taxes Ready Reckoner (Set of 3 Books) By Girish Ahuja & Ravi Gupta Edition 2023

Contents : –

CHAPTER I
PRELIMINARY

CHAPTER II
BASIS OF CHARGE

CHAPTER IIl
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

CHAPTER IV
COMPUTATlON OF TOTAL INCOME

CHAPTER V
INCOME OF OTHER PERSONS INCLUDED IN ASSESSEE’S TOTAL INCOME

CHAPTER VI
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

CHAPTER VI A
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

CHAPTER Vl-B
RESTRICfION ON CERTAIN DEDUCfIONS IN THE CASE OF COMPANIES

CHAPTER VII
INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME TAXIS PAYABLE

CHAPTER VIII
REBATES AND RELIEFS

CHAPTER IX
DOUBLE TAXATION RELIEF

CHAPTER X
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX

CHAPTER X A
GENERAL ANTI AOVIDANCE RULES

CHAPTER XI
ADDITIONAL INCOME TAXON UNDISTRIBUTED PROFITS

CHAPTER XII
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

CHAPTER XII-A
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NONRESIDENTS

CHAPTER XII-B
SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES

CHAPTER XII-BA
SPECIAL PROVlSIONS RELATING TO CERTAlN
[PERSONS OTHER THAN A COMPANY]

CHAPTER XII-BB
ilPECIAL PROVlSIONS RELATING TO CONVERSION OF INDIAN BRANCH
OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY

CHAPTER XII-C

CHAPTER XII-D
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF
DOMESTIC COMPANIES

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

CHAPTER XII – E
SPECIAL PROVISIONS RELATING TO TAXON DISTRIBUTED INCOME

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

CHAPTER XII EB
SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM TRUSTS AND INSTITUTIONS

CHAPTER XlI-F
SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM
VI:NTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS

CHAPTER XII-FA
SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS

CHAPTER XII-FB
SPECIAL PROVISIONS RELATING TO TAXON INCOME OF INVESTMENT
FUNDS AND INCOME RECEIVED FROM SUCH FUNDS

CHAPTER XlI-G
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING
COMPANIES

CHAPTER XII-H
INCOME-TAX ON FRINGE BENEFITS

CHAPTER XIII
INCOME TAX AUTHORITIES

CHAPTER XIV
PROCEDURE FOR ASSESSMENT

CHAPTER XIV-A
SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS

CHAPfER XIV-B
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

CHAPTER XV
LIABILITY IN SPECIAL CASES

CHAPTER XVI
SPECIAL PROVISIONS APPLICABLE TO FIRMS

CHAPTER XVII
COLLECTION AND RECOVERY OF TAX

CHAPTER XVIII
RELIEF RESPECTING TAXON DIVIDENDS IN CERTAIN CASES

CHAPTER XIX
REFUNDS

CHAPTER XIX-A
SETTLEMENT OF CASES

CHAPTER XIX.B
ADVANCE RULINGS

CHAPTER XX
APPEALS AND REVISION

CHAPTER XX-A
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF
TRANSFER TO COUNTERACT EVASION OF TAX

CHAPTER XX-B
REQUIREMENT AS TO [MODE OF ACCEPTANCE, PAYMENT OR
IIWAYMENT] IN CERTAIN CASES TO COUNTERACT EVASION OF TAX

CHAPTER XX-C
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES
IN CERTAIN CASES OF TRANSFER

CHAPTER XXI
PENALTIES IMPOSABLE

CHAPTER XXII
OFFENCES AND PROSECUTIONS

CHAPTER XXII-A
ANNUITY DEPOSITS]

CHAPTER XXII-B
TAX CREDIT CERTIFICATES

CHAPTER XXIII
MISCELLANEOUS

Appendix

Key Features

• Updated by Finance Act, 2022
• Relevant Judicial decisions till date.
• CBDT Circulars
• Table of Sections and Corresponding Rules there under

About the Editors

Dr. GIRISH AHUJA did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He was a senior faculty member of Shriram College of Commerce (Delhi University) and also has been visiting faculty member of the Institute of Chartered Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a Special Invitee to the Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of Finance and Taxation. He has also been appointed by the Govt. of India to the Central Board of Director of State Bank of India?Dr. Ahuja has addressed more than 4000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce

Dr. RAVI GUPTA did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes. He has addressed more than 2000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc. He has been appointed by the Government of India as a member of the Committee constituted for Simplification of Income Tax Act. He is an independent director of many reputed companies. He has also been nominated Central
council member of the Institute of Chartered Accountants of India by the govt. of India