Taxation Laws

by Dr. Jyoti Rattan

Contents at a glance

Bharat?	5
Preface to the Eighteenth Edition	7
Acknowledgments	9
Detailed Contents	13
Sectionwise Referencer	27

INCOME TAX

Chapter 1 Introduction	1
Chapter 2 Residential Status and Total Income	54
Chapter 3 Exempted Income	100
Chapter 4 Agricultural Income	149
Chapter 5 Heads of Income & Income under Head Salary	163
Chapter 6 Income from House Property	188
Chapter 7 Profits and Gains of Business or Profession	209
Chapter 8 Capital Gains	248
Chapter 9 Income from Other Sources	297
Chapter 10 Clubbing of Income	320
Chapter 11 Aggregation of Income	339
Chapter 12 Set Off and Carry Forward and Set Off of Losses	345
Chapter 13 Deductions to be made in Computing Total Income	371
Chapter 14 Income-Tax Authorities	421
Chapter 15 Return of Income	451
Chapter 16 Procedure for Assessment	468
Chapter 17 Appeals	514
Chapter 18 Revisions	531
Chapter 19 Alternate Dispute Resolutions and Advance Ruling	536
Chapter 20 Collection and Recovery of Tax: TDS & TCS	542
Chapter 21 Collection and Recovery of Tax: Advance Tax	593
Chapter 22 Recovery of Tax: Procedure	602
Chapter 23 Refunds	619
Chapter 24 Penalties	625
Chapter 25 Offences and Prosecution	651

About the Author

Dr. Jyoti Rattan

is an internationally acclaimed academic in the Legal field.She is a Professor in the Department Of Laws at Panjab University in Chandigarh, India, Dr. Rattan holds a post-doctoral degree in Law, a Ph.D. in Law (as a UGC Senior Research Fellow), and is a gold medalist in LL.M. Additionally,she has an M.Sc. in Chemistry, a B.Sc..,and an LL.B,

beyong her teaching and research, Dr. Rattan is a renowned author, respected chair, keynote speaker, and expert panelist, A prolific author, she has written 22 books covering various fields of law, including International Law, Cyber Law, Information Technology, Artificial Intelligence (with a foreword by the Chief Justice of India at the Supreme Court), Intelligence Property Rights, Taxation Laws, Company Law, the Right to Information (RTI), the Law of Contract, ande Women and Law.

in 2022, she spoke on the "Right to Be Forgotten" at the Indian Socirty of International Laws(ISIL) in New Delhi and served as an Expert Panelist at the National Commission for Women's (NCW) consultation on "The Rights of Women under Property Laws" in 2024. She contributed to discussions on india's intellectual Property Ecosystem and addressed "Cyber Violence Against Women" at the NCW headquaters in New DElhi. In 2023, during India's G20 Presidency, she served as the PU G20 Nodal Officer, organising various international and national seminars in collaboration with the Ministry of External Affairs (MEA) of the Government of India.

Throughout her two-decade career, Dr.Rattan has presented at numerous national and international conderences, including the 91st Indian Science Congress and various events in Switzerland, South Korea, Mexico, Abu Dhabi, Tunisia, Thailand, Portugal and multiple European, Middle East, African countries besides Australia