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.
Traditional finance and other business courses notes analyze a
broad spectrum of factors affecting business decision-making but typically give
little systematic consideration to the role of taxes. In contrast, traditional
tax accounting course note concentrate on administrative issues while ignoring
the richness of the context in which tax factors operate. The objective of this
note is to bridge this gap by providing a framework for recognizing tax planning
opportunities and applying basic principles of tax strategy.