Handling of Income Tax Problems by Ram Dutt Sharma is a practical guide that addresses a wide range of issues and complications faced by taxpayers in India. Authored by an experienced former Income Tax Officer, the book is well-regarded for its clear explanations and hands-on approach to solving real-world tax problems.
This book serves as a comprehensive reference for taxpayers, tax professionals, and students of taxation. It covers procedural aspects, common pitfalls, and legal remedies available under the Income Tax Act. Key areas include:
Filing of returns and rectification of mistakes
Handling notices from the Income Tax Department
Reassessment and scrutiny procedures
Appeals, revisions, and penalty matters
Recovery of tax and stay of demand
Guidance on how to interact with tax authorities
The book is updated with relevant case laws, CBDT circulars, and amendments as per the latest Finance Acts. Ram Dutt Sharma’s practical insights help readers understand both the letter and the spirit of the law, making it easier to navigate the Indian tax system effectively.
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The April 2025 edition of Handling of Income Tax Problems by Ram Dutt Sharma offers a comprehensive guide to navigating India's income tax system. Spanning 512 pages, the book is updated with the latest provisions from the Finance Act, 2025. It serves as a practical resource for taxpayers, professionals, and students alike.?
The book is structured into 51 chapters, covering a wide array of topics:?
Introduction and Definitions
An overview of income tax principles and key definitions under Section 2.?
Exemptions and Deductions
Detailed discussion on income not included in total income (Section 10) and deductions under Sections 80A to 80U.?
Heads of Income
In-depth analysis of various income heads, including salary (Sections 15–17), house property (Sections 22–27), business or profession (Sections 28–44), capital gains (Sections 45–55), and other sources (Sections 56–59).?
Tax Procedures and Compliance
Guidance on filing returns (Section 139), updated returns (Section 139(8A)), assessments (Sections 142–153), and faceless assessments (Section 144B).?
Appeals and Revisions
Procedures for appeals to various authorities (Sections 246–262) and revision of orders prejudicial to revenue (Section 263).?
Penalties and Offences
Insights into penalties imposable (Sections 270A–274), limitations for imposing penalties (Section 275), and compounding of offences (Section 279(2)).?
Special Topics
Coverage of issues related to gifts, Hindu Undivided Families (HUFs), principle of mutuality, virtual digital assets, non-residents, and comparisons between the new and old tax regimes.?
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