The book has been strictly written in accordance with the syllabus based on Choice Based Credit System (CBCS). The Book Covers in Detail :- Income Tax Law & Practices for Assessment Year 2016-17 (In Hindi), St. Xavier's swayat shashi college, ranchi, Vinoba Bhave University, Hazaribag (Jharkhand) & Hemwati Nandan Bahuguna Garhwal University, Srinagar (Uttarakhand), B.Com. Semester-IIIrd, Contents : I - Main Highlights of Finance Act, 2016, 01.Income Tax : An Introduction, 02.Important Definitions, 03.Assessment on Agricultural Income, 04.Exempted Incomes, 05.Residence and Tax Liability, 06.Income from Salaries, 07.Income from Salaries (Retirement and Retrenchment), 08.Income from House Property, 09.Depreciation, 10.Profits and Gains of Business or Profession, 11.Capital Gains, 12.Income from Other Sources, 13.Clubbing of Income and Aggregation of Income, 14.Set-off and Carry Forward of Losses, 15.Deduction from Gross Total Income, 16.Assessment of Individuals (Computation of Total Income), 17.Computation of Tax Liability of Individuals, 18.Deduction of Tax at Source, 19.Income Tax Authorities, 20.Procedure of Assessment, 21.Assessment of Firm and Association of Persons and Computation of Tax Liability, 22.Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, 23.Supreme Court leading Cases.
