Sampath Iyengar's Law of Income Tax : A Commentary on the Income-Tax Act, 1961- Vol-3 /
A. C. Sampath Iyengar, foreward by D. Y. Chandrachud and revised by H. Padmchand Khincha and K. K. Chythanya
- 13th Ed.
- New Delhi Bharat Law House Pvt. Ltd. 2022
- 184p, 2881p-4496p. : ill. ; 25cm Vol-3 : Sections 10A to 32AD
It includes Foreword, Preface, Testimonials, Contents, and Subject Index etc.
Table of Contents: Volume 3 10A. Special provision in respect of newly established undertakings in free trade zone, etc. 10AA. Special provisions in respect of newly established units in Special Economic Zones 10B. Special provisions in respect of newly established hundred per cent export-oriented undertakings 10BA. Special provisions in respect of export of certain articles or things 10BB. Meaning of Computer programmes in certain cases 10C. Special provision in respect of certain industrial undertakings in North-Eastern Region 11. Income from property held for charitable or religious purposes 12. Income of trusts or institutions from contributions 12A. Conditions for applicability of sections 11 and 12 12AA. Procedure for registration 12AB. Procedure for fresh registration 13. Section 11 not to apply in certain cases 13A. Special provision relating to incomes of political parties 13B. Special provisions relating to voluntary contributions received by electoral trust CHAPTER IV Computation of Total Income Heads of income 14. Heads of income 14A. Expenditure incurred in relation to income not includible in total income A.—Salaries 15. Salaries 16. Deductions from salaries 17. "Salary", "perquisite" and "profits in lieu of salary" defined B.—Omitted by the Finance Act, 1988, w.e.f. 1-4-1989 [18 to 21. Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] C.—Income from house property 22. Income from house property 23. Annual value how determined 24. Deductions from income from house property 25. Amounts not deductible from income from house property 25A. Special provision for arrears of rent and unrealised rent received subsequently 25AA. Unrealised rent received subsequently to be charged to income-tax 25B. Special provision for arrears of rent received 26. Property owned by co-owners 27. "Owner of house property", "annual charge", etc., defined D.—Profits and gains of business or profession 28. Profits and gains of business or profession 29. Income from profits and gains of business or profession, how computed 30. Rent, rates, taxes, repairs and insurance for buildings 31. Repairs and insurance of machinery, plant and furniture 32. Depreciation 32A. Investment allowance 32AB. Investment deposit account 32AC. Investment in new plant or machinery 32AD. Investment in new plant or machinery in notified backward areas in certain States SUBJECT INDEX
9789393749949 9789393749871(Set)
India; Income-tax Act, 1961 (India); Income tax--Law and legislation