Commercial’s Computation of Income From House Property by Ram Dutt Sharma Edition 2021

347.00

Commercial’s Computation of Income From House Property by Ram Dutt Sharma Edition 2021

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About the book

This book deals with the income charged under the head “Income from House Property”. The scope of income charged under this head is defined by section 22 of the Income Tax Act and the computation of income falling under this head is governed by sections 23 to 27. “Income from House Property” is the only head under Income Tax Act which is charged on “Notional basis” instead of real income.

This book has been prepared to help taxpayers in discharging their obligations in respect of income from house property. After going through this book, you will be able to understand the provisions of computation of Income from House Property.

All the provisions relating to tax treatment of income from house property are explained in this book. It is an attempt to provide answers to common queries on income under the head House Property in a very simple language. Each chapter provides the introduction, conditions and quantum of exemptions/deductions available and other requirements to be fulfilled. In the end chapter such as selected case laws have been provided for a ready reference.The amendments made by the Finance Act, 2020 have been incorporated at appropriate places in this book.

Weight 0.3 kg
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