Narayana Jain & Dilip Loyalka How to Handle Income Tax Problems

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Part A: Basic Concepts and Residential Status

1. Introduction to Income Tax Law

2. Important Definitions under the Income-tax Act, 1961

3. Basis of Charge – Previous Year and Assessment Year

4. Scope of Total Income

5. Residential Status and Incidence of Tax

Part B: Heads of Income – With Problems & Solutions

6. Income from Salaries

7. Income from House Property

8. Profits and Gains of Business or Profession

   • General Provisions

   • Tax Audit

   • Maintenance of Books

   • Presumptive Taxation under Sections 44AD, 44ADA, 44AE

9. Capital Gains

   • Short-Term and Long-Term Gains

   • Indexation, Exemptions under Sections 54 to 54F

10. Income from Other Sources

Part C: Clubbing, Set-off, and Deductions

11. Clubbing of Income – Sections 60 to 64

12. Set-Off and Carry Forward of Losses

13. Deductions under Chapter VI-A (Sections 80C to 80U)

14. Exemptions under Section 10

Part D: Computation and Assessment

15. Computation of Gross Total Income and Total Income

16. Computation of Tax Liability

17. Rebate, Relief, and Marginal Relief (Section 87A, 89, etc.)

18. Special Rates of Tax – Lottery, Dividend, Casual Income

???? Volume II – Filing, TDS, Procedures, and Special Entities

Part E: Return Filing, TDS & Advance Tax

19. Advance Tax and Interest under Sections 234A/B/C

20. Tax Deduction at Source (TDS) – Sections 192 to 195

21. Return of Income and Types of ITR Forms

22. E-Filing, Digital Signatures & Verification

23. Assessment Procedure – Summary & Scrutiny Assessments

24. Rectification, Reassessment, and Revision

Part F: Penalties, Appeals, and Prosecutions

25. Penalties and Prosecutions – Sections 270A, 271, 276C, etc.

26. Appeals and Revisions – CIT(A), ITAT, High Court, Supreme Court

27. Faceless Assessment and Appeals System

Part G: Taxation of Special Entities

28. Taxation of Hindu Undivided Family (HUF)

29. Taxation of Firms and LLPs

30. Taxation of Association of Persons (AOP) & BOIs

31. Taxation of Trusts and Charitable Institutions

32. Taxation of Non-Residents and Double Taxation Relief

33. Alternate Minimum Tax (AMT) and MAT Provisions

Part H: Practical Tools and References

34. Solved Practical Problems and Model Questions

35. Case Law Digest (Selected Rulings till 2025)

36. Comparative Tables – Old Regime vs. New Regime

37. Common Mistakes in Computation and Filing

38. MCQs and Revision Test Papers for Self-Assessment