Commercial’s Taxation of Income from Other Sources Under Income Tax Law As amended by Finance Act 2022 by RAM DUTT SHARMA Edition 2022

CONTENTS

1 INTRODUCTION
2 INCOME EXEMPT FROM TAX
3 INCOME FROM OTHER SOURCES
4 PROVISION RELATED TO ROYALTIES OR COPYRIGHT FEE, ETC. FOR LITERARY OR ARTISTIC WORK
5 CONSIDERATION FOR KNOW-HOW
6 INCOME GENERALY TAXABLE AS INCOME FROM OTHER SOUCES
7 INCOME FROM UNDISCLOSED SOURCES ( DEEMED INCOMES )
8 DEDUCTIONS
9 AMOUNT NOT DEDUCTIBLE
10 PROFITS CHARGEABLE TO TAX
11 CARRY FORWARD AND SET OFF OF LOSSES
12 DOUBLE TAXATION RELIEF TO RESIDUAL CATEGORIES OF INCOME