Direct Taxes Law & Practice (DTL)
by Dr. Girish Ahuja & Dr. Ravi GuptaBook Currently Unavailable
This book is no longer available and has been discontinued
Browse Other BooksContents at a Glance
(See also Detailed Contents)
| Preface to the Fifteenth Edition | iv |
| Detailed Contents | vii |
| Sectionwise Referencer | lv |
| Analysis of Amendments brought in by The Finance Act, 2023l | lxvii |
| Important Recent Judicial DecisionsCL | CL.cxli |
| Table of Cases | ccxci |
| GIST of CBDT Circulars & Government Notifications of Past Eleven Years | GC.cccxxxvii |
Part I
Direct Tax Laws
| Chapter 1 Introduction [Sections 1 to 4] | 3 |
| Chapter 2 Scope of Total Income and Residential Status [Sections 5 to 9B] | 37 |
| Chapter 3 Incomes which do not Form Part of Total Income [Sections 10, 10AA and 11 to 13B] | 77 |
| Chapter 4 Computation of Total Income [Sections 14 & 14A] & Income under the Head "Salaries" [Sections 15 to 17] | 127 |
| Chapter 5 Income under the Head "Income from House Property" [Sections 22 to 27] | 197 |
| Chapter 6 Income under the Head "Profits and Gains of Business or Profession" [Sections 28 to 44DB] | 223 |
| Chapter 7 Income under the Head "Capital Gains" [Sections 45 to 55A] | 448 |
| Chapter 8 Income under the Head "Income from Other Sources"[Sections 56 to 59] | 625 |
| Chapter 9 Income of Other Persons Included in Assessee's Total Income (Clubbing of Income) [Sections 60 to 65] | 660 |
| Chapter 10 Unexplained Cash Credits, Investments, Money, etc [Sections 68 to 69D] | 675 |
| Chapter 12 Deductions to be Made in Computing Total Income [Sections 80A to 80U (Chapter VIA)] | 726 |
| Chapter 13 Agricultural Income and Its Tax Treatment [Sections 2(1A) and 10(1)] | 795 |
| Chapter 14 Assessment of Individuals | 806 |
| Chapter 15 Assessment of Hindu Undivided Family | 828 |
| Chapter 16 Assessment of Firms (including LLP) | 842 |
| Chapter 17 Assessment of Association of Persons | 862 |
| Chapter 18 Assessment of Co-operative Societies | 871 |
| Chapter 19 Assessment of Trusts [Sections 11 to 13] | 881 |
| Chapter 20 Taxation of Mutual Associations | 954 |
| Chapter 21 Assessment of Companies | 963 |
| Chapter 22 Tonnage Tax Scheme | 1011 |
| Chapter 23 Return of Income and Procedure of Assessment [Sections 139 to 154] | 1027 |
| Chapter 24 Search, Seizure & Survey and Special Procedure for Assessment of Search Cases [Sections 132, 132A, 132B, 133A, 153A to 153D] | 1115 |
| Chapter 25 Deduction and Collection of Tax at Source [Sections 190 to 206CA, i.e., Chapters XVIIA, XVIIB & XVIIBB] | 1132 |
| Chapter 26 Advance Payment of Tax [Sections 207-211, 218 & 219] | 1271 |
| Chapter 27 Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G,234H & 244A] | 1280 |
| Chapter 28 Refunds [Sections 237 to 241 & 245] | 1302 |
| Chapter 29 Appeals and Revision [Sections 246 to 264] | 1308 |
| Chapter 30 Penalties and Prosecutions | 1350 |
| Chapter 31 Dispute Resolution Committee in Certain Cases [Section 245MA] | 1392 |
| Chapter 32 Income Tax Authorities [Sections 116 to 119] | 1398 |
| Chapter 33 Business Reorganisation | 1416 |
| Chapter 34 Concepts of Tax-planning and Specific Management Decisions | 1445 |
| Chapter 35 Specified Domestic Transactions and Provision of Transfer Pricing Applicable to Such Transactions [Chapter X, Sections 92BA, 92, 92C, 92CA, 92CB 92D, 92E & 92F] | 1451 |
| Chapter 36 Liability in Special Cases [Chapter XV, Sections 159 to 179] | 1463 |
| Chapter 37 Collection and Recovery of Tax [Sections 220 to 232] | 1484 |
| Chapter 38 Miscellaneous Provisions | 1495 |
Part II
International Taxation
| Chapter 1 Taxation of Non-Residents with Special Reference to Chapters XII and XIIA of Income-tax Act | 1551 |
| Chapter 2 Double Taxation Relief [Sections 90, 90A and 91] | 1593 |
| Chapter 3 Special Provisions Relating to Avoidance of Tax and General Anti-Avoidance Rules (GAAR) (Transfer Pricing Provisions for International Transactions and Other Provisions relating to Avoidance of Tax) [Chapter X, Sections 92 to 92F, 93, 94A, 94B and 95 to 102] | 1623 |
| Chapter 4 Advance Rulings [Sections 245N to 245V] | 1686 |
| Chapter 5 Equalisation Levy [Chapter VIII of the Finance Act, 2016] | 1702 |
| Chapter 6 Overview of Model tax Conventions | 1714 |
| Chapter 7 Application and Interpretation of Tax Treaties | 1757 |
| Chapter 8 Fundamentals of Base Erosion and Profit Shifting | 1772 |
