| Vol.1
| 1000 Pages |
| Vol.2
| 628 Pages |
VOLUME I – Heads of Income & Computation of Total Income of Various Assessees
Part I – Basics of Income Tax Act, 1961
| Chapter 1 Basic Concepts in Income Tax Law | 1.1-1.26 |
| Chapter 2 Residential Status and Taxability in India | 2.1-2.16 |
| Chapter 3 GST – Exemptions | 3.1-3.40 |
Part II – Heads of Income & their Taxability
| Chapter 4 Income from Salaries** | 4.1-4.46 |
| Chapter 5 Income from House Property** | 5.1-5.16 |
| Chapter 6 Profits and Gains of Business or Profession | 6.1-6.110 |
| Chapter 7 Capital Gains | 7.1-7.74 |
| Chapter 8 Income from Other Sources | 8.1-8.28 |
Part III – Computation of Total Income
| Chapter 9 Income of other persons included in Assessee’s Total Income | 9.1-9.10 |
| Chapter 10 Set off and Carry Forward of Losses | 10.1-10.20 |
| Chapter 11 Deductions under Chapter VI-A | 11.1-11.48 |
| Chapter 12 Relief for Salaried Employees | 12.1-12.8 |
| Chapter 13 Agricultural Income | 13.1-13.10 |
| Chapter 14 Tax Planning | 14.1-14.14 |
Part IV – Taxation of Various Persons and Miscellaneous
| Chapter 15 Taxation of Individuals | 15.1-15.18 |
| Chapter 16 Taxation of HUF | 16.1-16.10 |
| Chapter 17 Taxation of Partnership Firm | 17.1-17.26 |
| Chapter 18 Taxation of Limited Liability Partnerships | 18.1-18.6 |
| Chapter 19 Taxation of Companies | 19.1-19.96 |
| Chapter 20 Presumptive Taxation of Shipping Companies – Tonnage Tax Scheme | 20.1-20.6 |
| Chapter 21 Taxation of Co-operative Societies | 21.1-21.8 |
| Chapter 22 Taxation of Association of Persons | 22.1-22.6 |
| Chapter 23 Assessment of Trusts | 23.1-23.44 |
| Chapter 24 Taxation of Persons – Others | 24.1-24.6 |
| Chapter 25 Miscellaneous | 25.1-25.4 |
VOLUME II – Tax Administration, Assessment, Appeals & International Taxation
Part V – Non–Resident Taxation
| Chapter 26 Taxation of Non–Residents | 26.1-26.50 |
| Chapter 27 Taxation of International Transactions | 27.1-27.60 |
| Chapter 28 Double Taxation Avoidance Agreements | 28.1-28.18 |
Part VI – Tax Audit and ICDS
| Chapter 29A Audit under the Income Tax Act | 29.1-29.52 |
| Chapter 29B Income Computation and Disclosure Standards | 29.53-27.74 |
Part VII – Income Tax Authorities and Income Tax Assessment
| Chapter 30 Income Tax Authorities | 30.1-30.6 |
| Chapter 31 Assessment Procedure – Duties of Assessee | 31.1-31.30 |
| Chapter 32 Assessment Procedure – Powers of the Department | 32.1-32.18 |
| Chapter 33 Assessment Procedure – Various Assessments | 33.1-33.18 |
| Chapter 34 Assessment Procedure – Income Escaping Assessment | 34.1-34.14 |
| Chapter 35 Assessment Procedure – Search Assessment | 35.1-35.18 |
| Chapter 36A Assessment Procedure – Faceless Schemes | 36A.1-36A.34 |
| Chapter 36B Liability in Special Cases | 36B.1-36B.6 |
Part VIII – Remedies for Assessee and Department
| Chapter 37 Settlement Commission | 37.1-37.16 |
| Chapter 38 Rectification and Revision | 38.1-38.12 |
| Chapter 39 Appeals to Various Authorities | 39.1-39.24 |
| Chapter 40 Authority for Advance Rulings | 40.1-40.8 |
Part IX – Collection and Recovery of Tax
| Chapter 41 Tax Deducted at Source | 41.1-41.84 |
| Chapter 42 Advance Tax, Collection and Recovery of Tax | 42.1-42.12 |
| Chapter 43 Interest | 43.1-43.8 |
| Chapter 44 Refunds | 44.1-44.6 |
| Chapter 45 Penalties and Prosecutions | 45.1-45.34 |
Part X – International Taxation (For New Syllabus)
| Chapter 46 Overview of Model Tax Conventions | 46.1-46.26 |
| Chapter 47 Application and Interpretation of Tax Treaties | 47.1-47.10 |
| Chapter 48 Fundamentals of Base Erosion and Profit Shifting | 48.1-48.26 |
CAclubindia
