Income Tax Assessment of Trade Specific Sectors
Book Details
CONTENTS
| Chapter | |
| 1. Introduction | 1 |
| 2. Advertisement Industry | 2 |
| 3. Agricultural Income | 18 |
| 4. Assessment of Banks | 47 |
| 5. Coffee Industry | 92 |
| 6. Assessment in case of Contractors | 104 |
| 7. Co-operative Banks | 119 |
| 8. Co-operative Society | 133 |
| 9. Cotton Textile Industry | 182 |
| 10. Dairy Industry | 208 |
| 11. Drugs and Pharmaceuticals | 237 |
| 12. E - Commerce Industry | 269 |
| 13. Edible Oil Industry | 295 |
| 14. Entertainment Sector | 327 |
| 15. Footwear Industry | 398 |
| 16. Gems and Jewellery Sector | 410 |
| 17. Gutka Industry (Pan Masala Industry) | 466 |
| 18. Information Technology Industry | 481 |
| 19. Leather Industry | 524 |
| 20. Liquor Trade | 539 |
| 21. Newspapers and Journals | 585 |
| 22. Paper Industry | 608 |
| 23. Power & Energy Industry | 656 |
| 24. Printing Industry | 691 |
| 25. Publishing Industry | 698 |
| 26. Real Estate Sector | 712 |
| 27. Rice Shellers | 777 |
| 28. Rubber Industry | 808 |
| 29. Shipping Industry | 821 |
| 30. Sports Goods Industry | 875 |
| 31. Sugar Mills | 894 |
| 32. Tea Industry | 921 |
| 33. Tobacco Industry | 951 |
| 34. Travel and Tour Industry | 997 |
| 35. Tyre Industry | 1015 |
About the Author
Ram Dutt Sharma
Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income-tax Department in the year 1983 and retired as Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.
He is recipient of first-ever Finance Minister's Award 2017, the Income Tax Departments highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon'ble Union Finance Minister, Shri ArunJaitley conferred this Finance Ministers Award for Excellence for his meritorious services at VigyanBhawan, New Delhi on 24.07.2017.
Awarded by Hon'ble Member (Revenue& TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter Miscellaneous Orders in Let Us Share A compilation of Best Practices & Orders Vol. VIII released on 31stOctober, 2016.
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