000			05019nam a22002777a 4500
003			VITAP
005			20240531184226.0
008			240531b |||||||| |||| 00| 0 eng d
020			_a9789393749901
020			_a9789393749871(Set)
040			_cVITAP
082			_223rd _a343.54052 IYE
100			_aIyengar, A. C. Sampath _914015
245			_aSampath Iyengar's Law of Income Tax : _bA Commentary on the Income-Tax Act, 1961- Vol-1 / _cA. C. Sampath Iyengar, foreward by D. Y. Chandrachud and revised by H. Padmchand Khincha and K. K. Chythanya
250			_a13th Ed.
260			_aNew Delhi _bBharat Law House Pvt. Ltd. _c2022
300			_a1344p. : ill. ; 25cm _bVol-1 : General Principles & Particular Principles ; Sections 1 to 3
504			_aIt includes Foreword, Preface, Testimonials, Contents, and Subject Index etc.
521			_aTable of Contents: Volume 1 INTRODUCTION PRINCIPLES OF CONSTRUCTION General Principles Particular Principles-I Particular Principles-II (A) Mutuality Principle (B) Diversion by Overriding Title (C) Real Income Theory (D) Concepts of Telescoping and Peak Credit Chapter I Preliminary 1. Short title, extent and commencement 2. Definitions 2(1) “Advance tax” 2(1A) “Agricultural income” 2(1B) “Amalgamation” 2(1C) “Additional Commissioner” 2(1D) “Additional Director” 2(2) “Annual value” 2(3) “Appellate Assistant Commissioner” (Omitted) 2(4) “Appellate Tribunal” 2(5) “Approved gratuity fund” 2(6) “Approved superannuation fund” 2(7) “Assessee” 2(7A) “Assessing Officer” 2(8) “Assessment” 2(9) “Assessment year” 2(9A) “Assistant Commissioner” 2(9B) “Assistant Director” 2(10) “Average rate of income-tax” 2(11) “Block of assets” 2(12) “Board” 2(12A) "Books or books of account" 2(13) “Business” 2(13A) “Business trust” 2(14) “Capital asset” 2(15) “Charitable purpose” 2(15A) “Chief Commissioner” 2(15B) “Child” 2(16) “Commissioner” 2(16A) “Commissioner (Appeals)” 2(17) “Company” 2(18) “Company in which the public are substantially interested” 2(19) “Co-operative society” 2(19A) “Deputy Commissioner” 2(19AA) "Demerger" 2(19AAA) "Demerged company" 2(19B) “Deputy Commissioner (Appeals)” 2(19C) "Deputy Director" 2(20) “Director”, “manager” and “managing agent” 2(21) “Director General or Director” 2(22) “Dividend” 2(22A) “Domestic company” 2(22AA) "Document" 2(22AAA) "Electoral Trust" 2(22B) “Fair market value” 2(23) “Firm”, “partner” and “partnership” 2(23A) “Foreign company” 2(23B) “Fringe benefits” 2(23C) “Hearing” 2(24) “Income” 2(25) “Income-tax Officer” 2(25A) “India” 2(26) “Indian company” 2(26A) “Infrastructure capital company” 2(26B) “Infrastructure capital fund” 2(27) “Inspecting Assistant Commissioner” (Omitted) 2(28) “Inspector of Income-tax” 2(28A) “Interest” 2(28B) “Interest on securities” 2(28BB) "Insurer" 2(28C) "Joint Commissioner" 2(28D) "Joint Director" 2(29) “Legal representative” 2(29A) “Liable to tax” 2(29AA) “Long-term capital asset” 2(29B) “Long-term capital gain” 2(29BA) “Manufacture” 2(29C) “Maximum marginal rate” 2(29D) “National Tax Tribunal” 2(30) “Non-resident” 2(31) “Person” 2(32) “Person who has a substantial interest in the company” 2(33) “Prescribed” 2(34) “Previous year” 2(34A) “Principal Chief Commissioner of Income-tax” 2(34B) “Principal Commissioner of Income-tax” 2(34C) “Principal Director of Income-tax” 2(34D) “Principal Director General of Income-tax” 2(35) “Principal officer” 2(36) “Profession” 2(36A) “Public sector company” 2(37) “Public servant” 2(37A) “Rate or rates in force” or “rates in force” 2(38) “Recognised provident fund” 2(39) “Registered firm” (Omitted) 2(40) “Regular assessment” 2(41) “Relative” 2(41A) "Resulting company" 2(42) “Resident” 2(42A) “Short-term capital asset” 2(42B) “Short-term capital gain” 2(42C) "Slump sale" 2(43) “Tax” 2(43A) “Tax credit certificate” 2(43B) “Tax Recovery Commissioner” (Omitted) 2(44) “Tax Recovery Officer” 2(45) “Total income” 2(46) “Total world income” (Omitted) 2(47) “Transfer” 2(47A) “Virtual digital asset” 2(48) “Zero Coupon Bond” 3. "Previous year" defined SUBJECT INDEX
650		0	_aIndia; Income-tax Act, 1961 (India); Income tax--Law and legislation _914016
700			_aChandrachud, D. Y. _eForeword _914017
700			_aKhincha, H. Padamchand _eRevisor _914018
700			_aChythanya, K. K. _eRevisor _914019
856			_uhttps://www.bharatlaws.com/book_detail.php?book_id=1015
942			_2ddc _cREF _e23rd _h343.54052 _mIYE
999			_c45887 _d45887