Income Tax (Direct and Indirect Taxes)

ISBN Number : 978-93-5495-253-1

Student Price : Rs.598

Student Dollar Price : 24$

Book Edition : Ninth

Year of Publication : 2021

No. Of Pages : 666

Book Weight :902

About The Book

Income tax is a dynamic subject. It has to be up-dated every year avoiding to the amendments made by the Finance Act in the Parliament during the month of February every year. In the developing economy like ours, the importance of Income Tax has been acknowledged by all specially, when the revenues are collected for the exclusive welfare of the state.

This book is written in a simple language adhering to all the recent amendments made for the Assessment Year 2021-22. The rules are explained along with number of illustrations. This book is helpfull for all the students studying at UG and PG courses.


Contents :

1. Basic Concept of Income Tax
2. Capital and Revenue
3. Residential Status & Incidence of Tax
4. Exempted Incomes
6. Income from Salaries
6. Income from House Property
7. Profits and Gains from Business or Profession
8. Capital Gains
9. Income from Other Sources
10. Clubbing and Aggregation of Income
11. Set-off and Carry Forward of Losses
12. Agricultural Income
13. Deductions from Gross Total Income
14. Assessment of Individuals
15. Assessment of HUF
16. Assessment of Firms
17. Assessment of AOP/BOI
18. Assessment of Companies
19. Income Tax Authorities & Procedures of Assessments
20. Return of Income & E-filing
21. Tax Deduction Sources (TDS)
22. Advance Payment of Tax
23. Refund and Penalties
24. Appeals and Revision
Indirect Taxes25. Basic Concepts of GST
26. Scope of Supply
27. GST Liability & Input Tax Credit
28. GST Procedures
29. Payment and Refund Under GST
30. Customs Duty

About The Author

R. G. Saha -

MBA, M.Phil, M.Com, M.Sc(IT) , Ph.D

Associate. Prof., Visiting to Various B-Schools,

Founder, Archita Global Education,


Dr. Usha Devi N. -

M.Com, M.Phil, Ph.D

Associate Prof. Department of Commerce,

MLA First Grade College for Women,


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