CA Mayank Agarwal Adv Rishabh Aggarwal Prof Vaibhav Goel Bhartiya Income Tax Interlinked Act Rules Case Laws

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Contents

Main Contents Include

1. Introduction to Income-tax Law
   • Basic concepts of taxation
   • Structure of the Income-tax Act and Rules
   • Interrelationship between statutory provisions and rules
2. Definitions & Preliminary Concepts
   • Important definitions
   • Person, assessee, assessment year, previous year
   • Residential status
   • Scope of total income
3. Heads of Income
   • Salary
   • House Property
   • Profits & Gains from Business or Profession
   • Capital Gains
   • Income from Other Sources
4. Exemptions & Exclusions
   • Exempt incomes
   • Agricultural income
   • Special exemptions
   • Tax-free receipts and allowances
5. Deductions & Tax Incentives
   • Chapter VI-A deductions
   • Business deductions
   • Investment-linked incentives
   • Practical interpretation of deduction provisions
6. Computation of Total Income
   • Clubbing provisions
   • Set-off and carry forward of losses
   • Aggregation of income
   • Computation procedures
7. Assessment Procedures
   • Filing of returns
   • Processing and scrutiny assessments
   • Reassessment and reassessment notices
   • Faceless assessment procedures
8. TDS & TCS Provisions
   • Tax deduction at source
   • Tax collection at source
   • Compliance requirements
   • Interest and penalties
9. Capital Gains Taxation
   • Short-term and long-term capital gains
   • Exemptions and reinvestment provisions
   • Transfer and valuation issues
10. Business & Professional Taxation

• Allowable and disallowable expenses
• Presumptive taxation
• Audit requirements
• Depreciation provisions

11. International Taxation

• Non-resident taxation
• Double Taxation Avoidance Agreements (DTAA)
• Transfer pricing overview
• Foreign income issues

12. Search, Seizure & Investigation

• Survey provisions
• Search and seizure procedures
• Assessment consequences

13. Penalty & Prosecution

• Penalty provisions
• Offences and prosecutions
• Compounding and procedural safeguards

14. Appeals & Litigation

• Appeals before CIT(A), ITAT, High Court, Supreme Court
• Revision and rectification provisions
• Dispute resolution mechanisms

15. Income-tax Rules, 2026

• Rule-wise analysis
• Relevant procedural rules
• Forms and compliance requirements

16. Interlinked Statutory Analysis

• Correlation between sections and rules
• Cross-referencing charts
• Provision-wise linkage analysis

17. Case Laws & Judicial Interpretation

• Landmark judgments
• Section-wise case law summaries
• Practical impact of judicial decisions

18. Comparative Tables & Charts

• Comparative section-rule tables
• Quick-reference compliance charts
• Procedural flowcharts

19. Practical Compliance Guidance

• Filing procedures
• Documentation requirements
• Professional practice notes
• Common compliance issues

20. Latest Amendments & Updates

• Amendments under recent Finance Acts
• Updated procedural changes
• Important circulars and notifications