Computation of Income from Salary

by Ram Dutt Sharma

Computation of Income from Salary

by Ram Dutt Sharma

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CONTENTS

About the Author

Ram Dutt Sharma

Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income-tax Department in the year 1983 and retired as Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.

He is recipient of first-ever Finance Minister's Award 2017, the Income Tax Departments highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon'ble Union Finance Minister, Shri ArunJaitley conferred this Finance Ministers Award for Excellence for his meritorious services at VigyanBhawan, New Delhi on 24.07.2017.

Awarded by Hon'ble Member (Revenue& TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter Miscellaneous Orders in Let Us Share  A compilation of Best Practices & Orders Vol. VIII released on 31stOctober, 2016.

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Computation of Income from Salary
Pages: 382
Language: Hindi
ISBN: 9789356038394
525 Price : ₹ 695
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Chapter - 1: Introduction
Chapter - 2: Essential Characteristics of Salary
Chapter - 3: Different Forms of Salary
Chapter - 4: Exempted Salary
Chapter - 5: “Income” Includes
Chapter - 6: Scope of Total Income
Chapter - 7: Deemed to be Received
Chapter - 8: Income Deemed to Accrue or Arise in India
Chapter - 9: Basis for Charging Income Under the Head ‘Salaries’
Chapter - 10: Deductions From Salaries
Chapter - 11: Meaning of Salary
Chapter - 12: Perquisites
Chapter - 13: “Profits in Lieu of Salary” includes
Chapter - 14: Salary not Treated as Income Under the Head ‘Salary’
Chapter - 15: Incomes which do not Form Part of Total Income
Chapter - 16: Treatment of Retirement Benefits
Chapter - 17: Treatment of Various Allowances
Chapter - 18: Treatment of Various Funds
Chapter - 19: Treatment of Salary of Foreign Citizen
Chapter - 20: Deductions to be From Gross Total Income of Salary
Chapter - 21: Taxation of Pensioners
Chapter - 22: Rebate of income-tax in Case of Certain Individuals
Chapter - 23: Rebate when Salary, etc., is paid in Arrears or in
Chapter - 24: New Regime - Lower Tax Rate Option
Chapter - 25: Tax Deduction at Source from Salary
Chapter - 26: Tax Deduction at Source from Salary
Chapter - 27: Income Tax Rates
Chapter - 28: Important Forms