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Income tax is a dynamic subject. It has to be up-dated every year avoiding to the amendments made by the Finance Act in the Parliament during the month of February every year. In the developing economy like ours, the importance of Income Tax has been acknowledged by all specially, when the revenues are collected for the exclusive welfare of the state. This book is written in a simple language adhering to all the recent amendments made for the Assessment Year 2022-23. The rules are explained along with number of illustrations. This book is helpfull for all the students studying at UG and PG courses. Contents : Direct Taxes Unit - 1 Basic Concept of Income Tax Unit - 2 Capital and Revenue Unit - 3 Residential Status & Incidence of Tax Unit - 4 Exempted Incomes Unit - 5 Income from Salary Unit - 6 Income from House Property Unit - 7 Profit & Gains from Business/Profession Unit - 8 Capital Gains Unit - 9 Income from Other Sources Unit - 10 Clubbing and Agreegation of Income Unit - 11 Set-off and Carry Forward of Losses Unit - 12 Agricultural Income Unit - 13 Deductions of Gross Total Income Unit - 14 Assessment of Individual Unit - 15 Assessement of HUF Unit - 16 Assessement of Firms Unit - 17 Assessement of AOP/BOI Unit - 18 Assessement of Companies Unit - 19 Income Tax Authorities & Procedures of Assessments Unit - 20 Return of Income & E-filing Unit - 21 Tax Deduction Sources (TDS) Unit - 22 Advance Payment of Tax Unit - 23 Refund and Penalties Unit - 24 Appeals and Revision Indirect Taxes Unit - 25 Basic Concepts of GST Unit - 26 Scope of Supply Unit - 27 GST Liability & Input Tax Credit Unit - 28 GST Procedures Unit - 29 Payment and Refund Under GST Unit - 30 Customs Duty Appendix
