TY  - BOOK
AU  - Mittal, Naveen
TI  - Concept building approach to income tax law and practice
SN  - 9789391566104
U1  - 343.052 
PY  - 2022///
CY  - New Delhi
PB  - Cengage Learning India Pvt. Ltd.
KW  - Income Tax Law
N1  - Table of content

Temporary Relaxations in Provisions due to COVID-19

1. Basic Concepts

2. Residential Status

3. Incomes that Do Not Form Part of Total Income

4. Income from Salaries

5. Income from House Property

6. Profits and Gains of Business or Profession

7. Capital Gains

8. Income from Other Sources

9. Clubbing of Income

10. Set off or Carry Forward and Set off of Losses

11. Deductions from Gross Total Income

12. Agricultural Income

13. Alternate Minimum Tax

14. Assessment of Individuals

15. Assessment of Hindu Undivided Family

16. Assessment of Firms

17. Return of Income

18. Tax Deducted at Source and Advance Tax

19. Leading Cases of Supreme Court

Appendix: Problems on Tax Planning
N2  - This book fully covers the syllabus of B.Com. (Honours) and B.B.A. as per CBCS. It adopts a simplified approach to building concepts without compromising on rigour of the subject and is supported with landmark judgements
ER  -