Commercial Computation of Income from Salary Under Income Tax Law with Tax Planning By Ram Dutt Sharma Edition April 2023

Description

Commercial Computation of Income from Salary Under Income Tax Law with Tax Planning By Ram Dutt Sharma Edition April 2023

CONTENTS :

-Commercial Computation of Income from Salary Under Income Tax Law with Tax Planning By Ram Dutt Sharma Edition April 2023

1 INTRODUCTION
2 MEANING OF SALARY
3 BASIS FOR CHARGING INCOME UNDER THE HEAD SALARIES
4 PERQUISITES
5 PROFITS IN LIEU OF SALRY
6 SALARY NOT TREATED AS SALARY
7 INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
8 TREATMENT OF RETIREMENT BENEFITS
9 TREATMENT OF VARIOUS ALLOWANCES
10 TREATMENT OF VARIOUS FUNDS
11 TREATMENT FROM SALARY OF FOREIGN CITIZEN
12 DEDUCTIONS FROM SALARY
13 DEDUCTIONS FROM GROSS TOTAL INCOME OF SALARY
14 TAXATION OF PENSIONERS
15 DEDUCTION FROM TAX LIABILITY
16 INCOME – TAX DEDUCTION FROM SALARIES
17 COMPUTATION OF SALARY INCOME
18 DIRECT TAX RATES ( FROM ASSTT. YEARS 2006-07 TO 2019-20)
19 IMPORTANT FORMS