Bharat Understanding Income Tax Bill 2025 By CA. Arvind Tuli Edition 2025

Bharat Understanding Income Tax Bill 2025 By CA. Arvind Tuli Edition 2025

Contents –

1. PRELIMINARY
2. BASIS OF CHARGE
3. INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
4. COMPUTATION OF TOTAL INCOME
5. INCOME OF OTHER PERSONS, INCLUDED IN TOTAL INCOME OF ASSESSEE
6. AGGREGATION OF INCOME
7. SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES
8. DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
9. REBATES AND RELIEFS
10. SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
11. GENERAL ANTI-AVOIDANCE RULE
12. MODE OF PAYMENT IN CERTAIN CASES, ETC.
13. DETERMINATION OF TAX IN SPECIAL CASES
14. TAX ADMINISTRATION
15. RETURN OF INCOME
16. PROCEDURE FOR ASSESSMENT
17. SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS
18. APPEALS, REVISION AND ALTERNATE DISPUTE RESOLUTIONS
19. COLLECTION AND RECOVERY OF TAX