Commercial’s Taxation of Salaried Persons Individuals & HUFS by GIRISH AHUJA & RAVI GUPTA Edition 2021

Description

Commercial’s Taxation of Salaried Persons Individuals & HUFS by GIRISH AHUJA & RAVI GUPTA Edition 2021

Contents at a glance

Chapter 1 Introduction
Chapter 2 Basis of Charge and Meaning of Salary
Chapter 3 Taxability of Allowances
Chapter 4 Taxability of Perquisites
Chapter 5 Perquisites Taxable in case of all Employees and their Valuation
Chapter 6 Perquisites which are normally taxable in the hands of Specified Employees and their Valuation
Chapter 7 Tax Free Perquisites
Chapter 8 Profits in Lieu of Salary
Chapter 9 Treatment of Retirement Benefits
Chapter 10 Treatment of Provident Fund
Chapter 11 Approved Superannuation Fund
Chapter 12 Deductions from Salaries
Chapter 13 Relief of tax under section 89
Chapter 14 Income under the Head “Income from House Property”
Chapter 15 Income under the Head “Capital Gains”
Chapter 16 Income under the Head “Income from Other Sources”
Chapter 17 Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income)
Chapter 18 Set off or Carry Forward and Set off of Losses
Chapter 19 Deductions Allowed to an Individual from Gross Total Income
Chapter 20 Deduction of Tax at Source from Salary
Chapter 21 Certain Incomes which do not form part of Total Income of an Individual
Chapter 22 Illustrations on Income from Salary
Chapter 23 Filing of Return by Salaried Persons
Chapter 24 Taxation of Hindu Undivided Family

Appendix