Income Tax Act

by Bharat's

Income Tax Act

by Bharat's

Contents

Bharat? 5
Comparative Tables (Compiled by CA. Arvind Tuli)Income Tax Act, 2025 = Income Tax Act, 1961 (at proper places) Income Tax Act, 1961 = Income Tax Act, 2025 25
on Clauses (given as Comments under respective section)
Referencer (under the Income-tax Act, 2025)(Compiled by CA. Prerna Peshori) �
1 Exempt Incomes 61
2 Capital Gains Taxation 85
3 Set-off and Carry Forward of Losses 104
4 Deductions 111
5 TDS and TCS 119
6 Fees and Interest 133
7 Penalty Provisions 137

THE INCOME-TAX ACT, 2025

CHAPTER I PRELIMINARY �
CHAPTER II BASIS OF CHARGE �
CHAPTER III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME �
CHAPTER IV COMPUTATION OF TOTAL INCOME �
CHAPTER V INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE �
CHAPTER VI AGGREGATION OF INCOME �
CHAPTER VII SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES �
CHAPTER VIII DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME �
CHAPTER IX REBATES AND RELIEFS �
CHAPTER X SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX �
CHAPTER XI GENERAL ANTI-AVOIDANCE RULE �
CHAPTER XII MODE OF PAYMENT IN CERTAIN CASES ETC. �
CHAPTER XIII DETERMINATION OF TAX IN SPECIAL CASES �
CHAPTER XIV TAX ADMINISTRATION �
CHAPTER XV RETURN OF INCOME �
CHAPTER XVI PROCEDURE FOR ASSESSMENT �
CHAPTER XVII SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS �
CHAPTER XVIII APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS �
CHAPTER XIX COLLECTION AND RECOVERY OF TAX �
CHAPTER XX REFUNDS �
CHAPTER XXI PENALTIES �
CHAPTER XXII OFFENCES AND PROSECUTION �
CHAPTER XXIII MISCELLANEOUS �

About the Author

Bharat's

Income Tax Act
Publisher: Bharat Law House
Pages: 1376
Language: English
ISBN: 9788119565276
₹ 1395 Price : ₹ 2395
FREE Shipping
Save ₹1000 (42% OFF)
Add to Cart
Share :

Have Questions About This Book?

Our course advisors are here to help you make the right decision for your career growth.

Join Us !!

List your Books

Share your knowledge and help shape the next generation of tech-savvy CA & Tax professionals while building a rewarding career in education.

Get Started