Residential Status & Tax Incidence
Salary and its Computation
Income from Property and its Computation
Income from Business and its Computation
Capital Gains and its Computation
Income from Other Sources and Its Computation
Clubbing of Income
Set-off and carry forward of Losses
Allowances & Tax Credits
Taxation of Individuals
Taxation of Association of Persons
Taxation of Companies
Presumptive Income, Taxation of PE, Non-Residents & Liability in Special Cases
Returns/Assessment of Income
Advance Tax / Deduction of Tax at Source
Collection & Recovery of Tax
Penalities and Prosecutions
Appeals & References
Investment Tax on Income and Tax Arrears Settlement Incentives Scheme
Statements & Miscellaneous Provisions
Published since 1990, this is considered as the best guide for professionals & students alike, containing section-wise analysis of various provisions of income tax law with suitable illustrations, case-law and departmental circulars/ instructions etc. arranged systematically under different chapters.