TAXATION LAWS

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ISBN: 978-81-9640-567-0

AUTHOR: Dr. Jyoti Rattan

Edition: 15th edn., 2023

Year: 2024

Pages: 784

Chapter 1       Introduction [Sections 1-4]                                                    

Chapter 2       Residential Status and Total Income [Sections 5-9]                          

Chapter 3       Exempted Income [Sections 10-13B]                                    

Chapter 4       Agricultural Income [Section 2(1A)]                                                 

Chapter 5       Heads of Income & Income under Head Salary [Sections 14, 14A, 15-17] 

Chapter 6       Income from House Property [Sections 22-27]                     

Chapter 7       Profits and Gains of Business or Profession [Sections 28-44D]                   

Chapter 8       Capital Gains [Sections 45-55]                                                          

Chapter 9       Income from Other Sources [Sections 56-58]                                   

Chapter 10     Clubbing of Income [Sections 60-65]                                    

Chapter 11     Aggregation of Income [Sections 68-69D]                                       

Chapter 12     Set Off and Carry Forward and Set Off of Losses [Sections 70-80]                       

Chapter 13     Gross Total Income (GTI) and Deductions
[Sections 80A-80U]                                                                     

Chapter 14     Income Tax Authorities [Sections 116-138]                                     

Chapter 15     Procedure of Assessment [Sections 139-154]                                   

Chapter 16     Relief of Income Tax [Sections 86, 110, 89]                                     

Chapter 17     Tax Deduction at Source and Tax Collection at Source [TDS and TCS] [Sections 190-206CA]                                                                                                     

Chapter 18     Advance Tax [Sections 207-211, 234C]                                                        

 

Chapter 19     Interest and Fee Payable by Assessee [Sections 234A, 234B, 234C, 234D, 244A]             

Chapter 20     Appeals [Sections 246-262 & 158A]                                                             

Chapter 21     Revision by Commissioner [Sections 263-264]                                 

Chapter 22     Penalties, Offences and Prosecutions [Sections 271-275]

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  • Country: India
Dr. (Mrs.) Jyoti Rattan, Associate Professor, Department of Laws, Panjab University, Chandigarh, is a topper in Law and a Gold Medalist in LL.M, Ph.D. in Law and M.Sc. in Chemistry. Her areas of interest have been Taxation laws, Cyber Law, Law of Contract, RTI and International Law. Dr. Rattan has written books on Taxation Laws, Cyber Law, RTI, International Law and Corporate Law. She has also written several research articles on Taxation Laws, Cyber Law and International Law areas besides on Inter-disciplinary Law and Administrative issues, published in reputed journals including Sage Open. She has presented papers and won awards at various national and international Conferences in India and abroad including the 91st Indian Science Congress; 26th International Congress of Administrative Sciences, Seoul, Korea, 2004; Third Regional International Conference; International Institute of Administrative Sciences (Belgium), Monterrey, Mexico, 2006 and 27th International Congress of Administrative Sciences, Abu Dhabi, U.A.E., 2007 and 2011 International Conference of the International Institute of Administrative Sciences (IIAS), held at Lausanne, Switzerland, 2011. Dr. Rattan’s various papers have been selected for oral presentation, i.e., IASIA’s Annual Conference, Bangkok, Thailand, 5th International Conference on Information Law 2012, organised by the Ionian University and the International Society for Ethics and Technology (INSEIT) (US), in Greece; 13th International Winelands Conference 2012, Research Congress Centre of the Stellenbosch Institute for Advanced Study (STIAS), Mostertsdrift, Stellenbosch, South Africa; Istanbul, 9th Academic Conference organised by the International Institute of Social and Economic Sciences from 13 April 2014 to 16 April 2014 in Istanbul, Turkey; the 2014 IASIA Annual Conference on Good Governance: the Position of Students, Scholars and Practitioners, Port Elizabeth, South Africa; 2014 International Congress of IIAS, Ifrane, Morocco; EGPA Annual Conference 2017 PSG XVIII on Justice and Court Administration held from 30 August to 1 September in Bovisa (Milan); 2018 Congress of the International Institute of Administrative Sciences (IIAS), Belgium, organized in Tunis, Tunisia, 25-29 June, 2018.
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