T. N. Manoharan & G. R. Hari's Direct Tax Laws & International Taxation

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Contents

Direct Tax Law

1 Preliminary
2 Basis of Charge
3 Incomes which do not form part of Total Income
4 Computation of Total Income
4A Salaries
5 Income from House Properly
6 Profits and Gains of Business or Profession
7 Capital Gains
8 Income from Other Sources
9 Income of Other Persons, Included in Assessee’s Total Income
10 Aggregation of Income and Set Off or Carry Forward of Loss
11 Deductions to be made in Computing Total Income
12 Rebates and Relief
12A Heads of Income At a glance
13 Income computation and disclosure standards
14A Basic provisions applicable to companies
14B Minhnlul1 alternate tax
14C Tax on distributed profits by certain entities
14D Special provisions relating to income of shipping Company
15A Income Tax Authorities
15B Search & Seizure and Survey
16A FIlling of Return of Income
16B Procedure for Assessment
16C Assessment of Search Cases
17 Liability in special cases
18 Special provision applicable to firms
19 Taxation of Trusts
20 Deduction and Collection of Tax
21 Advance Tax, Recovery and Refunds
22 Settlement of Cases
23 Appeals and Revisions
24 Requirement as to mode of acceptance payment or Repayment in certain cases to Counteract evasion of tax
25 Penalties Imposable
26 Offences and Prosecution
27 Miscellaneous
28 Tax Management & GAAR

International Taxation

1 Taxation Non Residents
2 Transfer Pricing
2A Provisions in respect of International Group and Avoidance of Tax
3 Advance Rulings
4 Double Taxation Relief
5 Equalisation Levy
6 Overview of Model Tax Convention
7 Application and Interpretation of Tax Treaties
8 Base Erosion and Profit Shifting
Procedural Law – Important Expressions