Highlights of this Book
- Full Coverage of ICAI Syllabus.
- Unique Question and Answer Format.
- Student Friendly & Exam Oriented Presentation.
- Best Guide for Exam Preparation.
- Charts, Diagrams and Tablets for easy learning.
- AII Exam Questions / Updates included.
- Basic Concepts In Income Tax Law
- Residential Status And Taxability In India
- Exemptions Under Income Tax Act
- Income From Salaries
- Income From House Property
- Profits And Gains Of Business Of Profession
- Capital Gains
- Income From Other Sources
- Income Of Other Persons Included In Assessee’s Total Income
- Set Off And Carry Forward Of Losses
- Deductions Under Chapter Vi-A
- Rebate And Relief
- Advance Tax & Interest
- Agricultural Income
- Taxation Of Individuals
- Taxation Of Huf
- Assessment Of Charitable Trusts
- Return Of Income
- Tax Deducted At Source
- Excise – Basic Concepts
- Excise – Classification, Valuation And Procedures
- Customs – Basics, Classification, Valuation
- Service Tax – Basics And Levy
- Service Tax – Negative List, Exemptions & Abatements
- Service Tax – Classification And Valuation Of Services
- Service Tax – Registration & Payment Procedures
- Cenvat Credit Rules
- The Central Sales Tax Act, 1956
- Value Added Tax
About the Author:
G. Sekar completed his B.Sc. Chemistry in Dharmapuri Arts College (University of Madras; 1993) and M.Sc. Organic Chemistry in Department of Organic Chemistry, Guindy Campus, University of Madras (1995; M.Sc. thesis guide: Prof. P. Rajakumar).He obtained his Ph.D. in synthetic organic chemistry from Indian Institute of Technology Kanpur in 1999 under the guidance of Padma Shri Prof. V. K. Singh. He has carried out his JSPS postdoctoral fellowship at Toyohashi University of Technology, Japan (with Prof. H. Nishiyama; Apr. 2000 Jun. 2001), AvH postdoctoral fellowship at University of Goettingen, Germany (with Prof. L. F. Tietze; Jul. 2001 Dec. 2002) and senior postdoctoral fellowship at Caltech, USA (with Prof. Brian M. Stoltz; Feb. 2003 Dec. 2004), prior to joining IIT Madras in December 2004 where he is presently holding Professor position