Commentary on Income Tax (Set of 2 Volumes)
by Dr. Ashok Saraf & Dr. Ayush SarafContents at a glance
| Bharat? | 5 | ||||||||||||||
| Foreword by |
| Justice Sandeep Mehta, Judge, Supreme Court | 7 | Preface | 9 | Table of Cases | 29 | Corresponding Tables | 73 | Income Tax Act, 2025 = Income Tax Act, 1961 (at proper places) | 169 | Income Tax Act, 1961 = Income Tax Act, 2025 | 169 | Sections cum Rules cum Forms Comparative Chart: New v Old | 177 | |
Volume 1
CHAPTER I
PRELIMINARY
| 1. Short title, extent and commencement | 15 |
| 2. Definitions | 29 |
| 3. Definition of "tax year" | 82 |
CHAPTER II
BASIS OF CHARGE
| 4. Charge of income-tax | 83 |
| 5. Scope of total income | 89 |
| 6. Residence in India | 94 |
| 7. Income deemed to be received and dividend deemed to be income in a tax year | 113 |
| 8. Income on receipt of capital asset or stock-in-trade by specified person from specified entity | 114 |
| 9. Income deemed to accrue or arise in India | 121 |
| 10. Apportionment of income between spouses governed by Portuguese Civil Code | 150 |
CHAPTER III
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
A. - Incomes not to be included in total income
| 11. Incomes not included in total income | 153 |
| 12. Incomes not included in total income of political parties and electoral trusts | 194 |
CHAPTER IV
COMPUTATION OF TOTAL INCOME
A - Heads of income
| 13. Heads of income | 196 |
| 14. Income not forming part of total income and expenditure in relation to such income | 197 |
About the Author
Dr. Ashok Saraf & Dr. Ayush Saraf
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