"Vinod K. Singhania Dr. Vinod K. Singhania got his PhD from the Delhi School of Economics in 1976. His field of special interest includes all facets of corporate legislation and corporate economics, especially tax laws. Associated in different capacities with several professional institutes and business houses in India and abroad, Dr. Singhania has authored many popular books and software published by Taxmann. He has to his credit more than 300 research articles that have appeared in leading journals. He has been a resource person in over 800 seminars in India and abroad. Monica Singhania Dr. Monica Singhania is a Professor at Faculty of Management Studies, University of Delhi. She is a post-graduate from the Delhi School of Economics and a Fellow Member of the Institute of Chartered Accountants of India. She has the distinction of being placed on the merit list of the examinations conducted by both the university and the Institute. She has been awarded a PhD in corporate taxation from the University of Delhi. She is the author of 7+ books on direct tax laws and several research papers published in leading journals."
<p>"This textbook on income tax has been written within the following parameters: Simplistic Language, Concise Size, Well-structured, Also, it explains the provisions of the Income-tax Act in a step-by-step manner. It provides numerous to-the-point illustrations without resorting to paraphrasing of sections and legal jargons. Lastly, the topics are discussed with precise clarity, followed by point-wise recapitulation.</p><p>This book is an authentic, up-to-date & amended textbook on Income Tax for students of B.Com. (Generic Elective | GE-6) et al. The Present Publication is the Latest Edition, amended by the Finance Act 2022 & updated till 1st November 2022. This book is authored by Dr.Vinod K. Singhania & Dr. Monica Singhania, with the following noteworthy features:</p><p>Basic concepts that one must know, Residential status and its effect on tax incidence, Income that is exempt from tax, Income under the head Salaries and its computation,Income under the head Income from house property and its computation, Income under the head Profits and gains of business or profession and its computation, Income under the head Capital gains and its computation, Income under the head Income from other sources and its computation</p><p>Clubbing of income, Set off and carry forward of losses, Permissible deductions from gross total income, Meaning of agriculture income and its tax treatment, Individuals – Computation of taxable income, Return of income, Advance payment of tax, Personal Tax Planning, e-Filing of Income-tax Return"</p><div><br></div>
