This PDF book covers the following topics related to Tax : The Income Tax,
Introduction and Important Definitions, Basis of Charge, Scope of Total Income
and Residential Status, Incomes Which Do Not Form Part of Total Income,
Computation of Total Income Under Various Heads, Income Under the Head House
Property, Income From Business or Profession, Income From Capital Gains, Income
From Other Sources, Income of Other Persons Included in Assessee’s Total Income
and Set-off or Carry Forward of Losses, Computation of Tax Liability of Hindu
Undivided Family Firm Association of Persons Co-operative Societies,
Computation of Tax Liability of Companies, Computation of Tax Liability of
Non-resident Assessees, Collection and Recovery of Tax, Procedure for
Assessment, Appeals, Revisions, Settlement of Cases and Penalties and Offences,
Basic Concepts of International Taxation advance, Ruling and Gaar, Service Tax
and Sales Tax.
Author(s): The Institute of Company Secretaries of India
This PDF book covers the following topics
related to Tax : Tax and society, What is tax?, Why we tax, Tax
and choice, The underpinnings of a good tax system, The policy decisions tax
must impact, The ideal tax system, As the Chancellor might put it.
This note provides a basic framework of
public finance at the microeconomic level, starting from a general theory of
taxation on commodity, income and corporate profits and then extending issues of
tax evasion and compliance, and tax reform. Topics covered includes: Commodity
Taxation, Individual Income Taxation, Corporate Taxation, Capital Income
Taxation, Inheritance and Gift Taxation, Tax Compliance and Evasion, Tax
Reform.