A C SAMPATH IYENGAR (Dr) D Y Chandrachud H Padamchand Khincha & K K Chythanya Sampath Iyengar s Law of INCOME TAX

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Volume 1: Preliminary and Basic Concepts

1. Introduction to Income Tax Law in India
2. Historical Development of Indian Tax Laws
3. Important Definitions (Section 2)
4. Basis of Charge (Section 4)
5. Scope of Total Income (Section 5)
6. Residential Status and Tax Incidence (Section 6)
7. Income Deemed to Accrue or Arise in India
8. Income which does not form part of Total Income (Exemptions under Section 10)

Volume 2: Heads of Income

9. Salaries (Sections 15-17)
10. Income from House Property (Sections 22-27)
11. Profits and Gains of Business or Profession (Sections 28-44DB)
12. Capital Gains (Sections 45-55A)
13. Income from Other Sources (Sections 56-59)

Volume 3: Deductions, Clubbing, and Set-off

14. Clubbing of Income (Sections 60-64)
15. Set-off and Carry Forward of Losses (Sections 70-80)
16. Deductions under Chapter VI-A (Sections 80A to 80U)

Volume 4: Assessment, Procedure, and Appeals

17. Filing of Return of Income (Sections 139-140A)
18. Processing and Assessment of Returns (Sections 143-144C)
19. Reassessment and Income Escaping Assessment (Sections 147-153)
20. Special Procedures (Search, Seizure, Survey - Sections 132-133A)
21. Rectification and Revision (Sections 154-264)
22. Appeals and Revisions (Sections 246A-264)
23. Dispute Resolution Mechanisms (DRP, APA, MAP, etc.)

Volume 5: Penalties, Offences, and Prosecutions

24. Penalties for Defaults and Non-compliance (Sections 270-271FAA)
25. Prosecution for Offences (Sections 275A-280)
26. Compounding of Offences and Immunities (Sections 278AB-278E)

Volume 6: Special Provisions and International Taxation

27. Minimum Alternate Tax (MAT) (Sections 115JB)
28. Alternate Minimum Tax (AMT) (Sections 115JC-115JF)
29. Taxation of Non-Residents and Foreign Companies (Sections 115A-115BBA)
30. Transfer Pricing (Sections 92-92F)
31. Double Taxation Relief (Sections 90-91) and DTAAs
32. Equalisation Levy
33. Advance Rulings (Sections 245N-245V)

Volume 7: Tax Deduction and Collection at Source (TDS/TCS)

34. Tax Deduction at Source (Sections 192-206AA)
35. Tax Collection at Source (Sections 206C-206CCA)
36. Advance Tax (Sections 207-219)
37. Interest and Refunds (Sections 234A-244A)

Volume 8: Miscellaneous Provisions

38. Income Tax Authorities (Sections 116-138)
39. Powers of Income Tax Authorities (Search, Survey, Seizure)
40. Information Technology and E-filing Provisions
41. Faceless Assessments and Appeals
42. Tax Recovery Proceedings (Sections 222-232)
43. Settlement Commission (Now ITSC - historical references)

Appendices and Supplementary Materials

• Important Notifications and Circulars
• CBDT Guidelines
• Relevant Allied Laws (Benami Transactions, Prevention of Money Laundering Act, Black Money Act, etc.)
• Judicial Pronouncements and Case Law Digests
• Practical Forms and Templates
• Glossary of Terms
• Subject Index
• Table of Cases Cited
• Statutory Provisions Referenced