Commercial Income Tax Act As Amended by Finance Act, 2024 ( Pocket ) by Girish Ahuja & Ravi Gupta Edition 2024

Description

Commercial Income Tax Act As Amended by Finance Act, 2024 ( Pocket ) by Girish Ahuja & Ravi Gupta Edition 2024

Commercial Income Tax Act As Amended by Finance Act, 2024 ( Pocket ) by Girish Ahuja & Ravi Gupta Edition 2024

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