Understanding INCOME TAX (No.2) BILL, 2025

Book Details

Bharat?	5
Comparative Table 1 - Income Tax Act = Income Tax (No. 2) Bill	21
Comparative Table 2 - Income Tax (No. 2) Bill = Income Tax Act	56
The Taxation Laws (Amendment) Bill, 2025	81
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, REVISION 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

CA Arvind Tuli

FCA

Arvind Tuli, a name that needs no introduction in the CA Education industry, has taught taxation to more than 20,000 CA,CS and B.Com students over a period of last 17 years through face to face, online and pen drive medium. He is known among students for his conceptual yet exam oriented teaching methodology, making students understand and memorize the law within the class itself. It is because of this reason that his students have constantly been getting good scores in taxation,getting ranks and two of his students also scoring highest marks in IPCC tax and CA Final Direct taxes all over the country. His handwritten summary charts are a treasure for any CA student as they summarize the deepest of the taxation concepts in minimum possible content effectively. Successfully implementing his mantra of "Fun while you learn", his classes are always lively and interesting.

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