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CONTENTS

PART 1: BASIC CONCEPTS

1. Introduction to Income Tax
2. Important Definitions
3. Residential Status & Scope of Total Income
4. Income Exempt from Tax

PART 2: COMPUTATION OF INCOME UNDER DIFFERENT HEADS

 A. Income from Salary

5. Salaries – Basic Concepts
6. Allowances
7. Perquisites
8. Profits in lieu of Salary
9. Deductions from Salary

B. Income from House Property

10. Annual Value
11. Deductions (Section 24)
12. Computation of Income from House Property

C. Profits & Gains of Business or Profession

13. Basic Principles
14. Depreciation
15. Allowable & Disallowable Expenses
16. Presumptive Taxation (Sections 44AD, 44ADA, 44AE)
17. Maintenance of Books & Audit

D. Capital Gains

18. Capital Assets
19. Transfer & Computation
20. Exemptions (Sections 54 series)

E. Income from Other Sources

21. General Incomes
22. Dividend, Interest, Gifts, etc.

PART 3: CLUBBING, SET-OFF & CARRY FORWARD

23. Clubbing of Income
24. Set-off & Carry Forward of Losses

PART 4: DEDUCTIONS & TOTAL INCOME

25. Deductions under Chapter VI-A

• Section 80C to 80U

26. Computation of Total Income

PART 5: TAX LIABILITY

27. Tax Rates (Old vs New Regime)
28. Rebate, Surcharge & Cess
29. Alternate Minimum Tax (AMT)

PART 6: ASSESSMENT & PROCEDURE

30. Filing of Return of Income
31. Assessment Procedure
32. TDS, TCS & Advance Tax
33. Interest, Penalties & Prosecution

PART 7: MISCELLANEOUS

34. Double Taxation Relief
35. Income of Other Persons Included
36. Overview of GST (basic reference) (in some editions)

PRACTICAL & EXAM SECTION

• Solved Illustrations
• Practical Problems
• Previous Year Questions
• Model Test Papers