Sampath Iyengar's Law of Income Tax : (Record no. 45887)

MARC details
000 -LEADER
fixed length control field 05019nam a22002777a 4500
003 - CONTROL NUMBER IDENTIFIER
control field VITAP
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20240531184226.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 240531b |||||||| |||| 00| 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789393749901
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789393749871(Set)
040 ## - CATALOGING SOURCE
Transcribing agency VITAP
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Edition number 23rd
Classification number 343.54052 IYE
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Iyengar, A. C. Sampath
9 (RLIN) 14015
245 ## - TITLE STATEMENT
Title Sampath Iyengar's Law of Income Tax :
Remainder of title A Commentary on the Income-Tax Act, 1961- Vol-1 /
Statement of responsibility, etc. A. C. Sampath Iyengar, foreward by D. Y. Chandrachud and revised by H. Padmchand Khincha and K. K. Chythanya
250 ## - EDITION STATEMENT
Edition statement 13th Ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. New Delhi
Name of publisher, distributor, etc. Bharat Law House Pvt. Ltd.
Date of publication, distribution, etc. 2022
300 ## - PHYSICAL DESCRIPTION
Extent 1344p. : ill. ; 25cm
Other physical details Vol-1 : General Principles & Particular Principles ; Sections 1 to 3
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note It includes Foreword, Preface, Testimonials, Contents, and Subject Index etc.
521 ## - TARGET AUDIENCE NOTE
Target audience note Table of Contents:<br/>Volume 1<br/>INTRODUCTION<br/>PRINCIPLES OF CONSTRUCTION<br/> General Principles<br/> Particular Principles-I<br/> Particular Principles-II<br/>(A) Mutuality Principle<br/>(B) Diversion by Overriding Title<br/>(C) Real Income Theory<br/>(D) Concepts of Telescoping and Peak Credit<br/>Chapter I<br/>Preliminary<br/>1. Short title, extent and commencement<br/>2. Definitions<br/> 2(1) “Advance tax”<br/> 2(1A) “Agricultural income”<br/> 2(1B) “Amalgamation”<br/> 2(1C) “Additional Commissioner”<br/> 2(1D) “Additional Director”<br/> 2(2) “Annual value”<br/> 2(3) “Appellate Assistant Commissioner” (Omitted)<br/> 2(4) “Appellate Tribunal”<br/> 2(5) “Approved gratuity fund”<br/> 2(6) “Approved superannuation fund”<br/> 2(7) “Assessee”<br/> 2(7A) “Assessing Officer”<br/> 2(8) “Assessment”<br/> 2(9) “Assessment year”<br/> 2(9A) “Assistant Commissioner”<br/> 2(9B) “Assistant Director”<br/> 2(10) “Average rate of income-tax”<br/> 2(11) “Block of assets”<br/> 2(12) “Board”<br/> 2(12A) "Books or books of account"<br/> 2(13) “Business”<br/> 2(13A) “Business trust”<br/> 2(14) “Capital asset”<br/> 2(15) “Charitable purpose”<br/> 2(15A) “Chief Commissioner”<br/> 2(15B) “Child”<br/> 2(16) “Commissioner”<br/> 2(16A) “Commissioner (Appeals)”<br/> 2(17) “Company”<br/> 2(18) “Company in which the public are substantially interested”<br/> 2(19) “Co-operative society”<br/> 2(19A) “Deputy Commissioner”<br/> 2(19AA) "Demerger"<br/> 2(19AAA) "Demerged company"<br/> 2(19B) “Deputy Commissioner (Appeals)”<br/> 2(19C) "Deputy Director"<br/> 2(20) “Director”, “manager” and “managing agent”<br/> 2(21) “Director General or Director”<br/> 2(22) “Dividend”<br/> 2(22A) “Domestic company”<br/> 2(22AA) "Document"<br/> 2(22AAA) "Electoral Trust"<br/> 2(22B) “Fair market value”<br/> 2(23) “Firm”, “partner” and “partnership”<br/> 2(23A) “Foreign company”<br/> 2(23B) “Fringe benefits”<br/> 2(23C) “Hearing”<br/> 2(24) “Income”<br/> 2(25) “Income-tax Officer”<br/> 2(25A) “India”<br/> 2(26) “Indian company”<br/> 2(26A) “Infrastructure capital company”<br/> 2(26B) “Infrastructure capital fund”<br/> 2(27) “Inspecting Assistant Commissioner” (Omitted)<br/> 2(28) “Inspector of Income-tax”<br/> 2(28A) “Interest”<br/> 2(28B) “Interest on securities”<br/> 2(28BB) "Insurer"<br/> 2(28C) "Joint Commissioner"<br/> 2(28D) "Joint Director"<br/> 2(29) “Legal representative”<br/> 2(29A) “Liable to tax”<br/> 2(29AA) “Long-term capital asset”<br/> 2(29B) “Long-term capital gain”<br/> 2(29BA) “Manufacture”<br/> 2(29C) “Maximum marginal rate”<br/> 2(29D) “National Tax Tribunal”<br/> 2(30) “Non-resident”<br/> 2(31) “Person”<br/> 2(32) “Person who has a substantial interest in the company”<br/> 2(33) “Prescribed”<br/> 2(34) “Previous year”<br/> 2(34A) “Principal Chief Commissioner of Income-tax”<br/> 2(34B) “Principal Commissioner of Income-tax”<br/> 2(34C) “Principal Director of Income-tax”<br/> 2(34D) “Principal Director General of Income-tax”<br/> 2(35) “Principal officer”<br/> 2(36) “Profession”<br/> 2(36A) “Public sector company”<br/> 2(37) “Public servant”<br/> 2(37A) “Rate or rates in force” or “rates in force”<br/> 2(38) “Recognised provident fund”<br/> 2(39) “Registered firm” (Omitted)<br/> 2(40) “Regular assessment”<br/> 2(41) “Relative”<br/> 2(41A) "Resulting company"<br/> 2(42) “Resident”<br/> 2(42A) “Short-term capital asset”<br/> 2(42B) “Short-term capital gain”<br/> 2(42C) "Slump sale"<br/> 2(43) “Tax”<br/> 2(43A) “Tax credit certificate”<br/> 2(43B) “Tax Recovery Commissioner” (Omitted)<br/> 2(44) “Tax Recovery Officer”<br/> 2(45) “Total income”<br/> 2(46) “Total world income” (Omitted)<br/> 2(47) “Transfer”<br/> 2(47A) “Virtual digital asset”<br/> 2(48) “Zero Coupon Bond”<br/>3. "Previous year" defined<br/>SUBJECT INDEX
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element India; Income-tax Act, 1961 (India); Income tax--Law and legislation
9 (RLIN) 14016
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Chandrachud, D. Y.
Relator term Foreword
9 (RLIN) 14017
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Khincha, H. Padamchand
Relator term Revisor
9 (RLIN) 14018
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Chythanya, K. K.
Relator term Revisor
9 (RLIN) 14019
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.bharatlaws.com/book_detail.php?book_id=1015">https://www.bharatlaws.com/book_detail.php?book_id=1015</a>
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Reference Book
Edition 23rd
Classification part 343.54052
Call number suffix IYE
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Materials specified (bound volume or other part) Damaged status Use restrictions Not for loan Collection code Home library Current library Shelving location Date acquired Source of acquisition Cost, normal purchase price Inventory number Total Checkouts Full call number Barcode Date last seen Copy number Cost, replacement price Price effective from Koha item type Public note
    Dewey Decimal Classification Hard Bound   Restricted Access Not For Loan Reference VIT AP School of Law VIT AP School of Law LAW Section 2024-05-20 Prashant Book Agency 2995.00 1   343.54052 IYE 021538 2024-06-05 LA02317 2995.00 2024-05-31 Reference Book LAW
    Dewey Decimal Classification Hard Bound         VIT AP School of Law VIT AP School of Law LAW Section 2024-05-20 Prashant Book Agency 2995.00 1   343.54052 IYE 021541 2024-06-05 LA02320 2995.00 2024-05-31 Text Book LAW
    Dewey Decimal Classification Hard Bound         VIT AP School of Law VIT AP School of Law LAW Section 2024-05-20 Prashant Book Agency 2995.00 1   343.54052 IYE 021544 2024-06-05 LA02323 2995.00 2024-05-31 Text Book LAW
    Dewey Decimal Classification Hard Bound         VIT AP School of Law VIT AP School of Law LAW Section 2024-05-20 Prashant Book Agency 2995.00 1   343.54052 IYE 021547 2024-06-05 LA02326 2995.00   Text Book LAW
    Dewey Decimal Classification Hard Bound         VIT AP School of Law VIT AP School of Law LAW Section 2024-05-20 Prashant Book Agency 2995.00 1   343.54052 IYE 021550 2024-06-05 LA02329 2995.00 2024-05-31 Text Book LAW

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