| Preface to the Sixteenth Edition | iv |
| Detailed Contents | vii |
| Sectionwise Referencer | xlvii |
| Highlights of Amendments brought in the Income-Tax Act by The Finance (No.2) Act, 2024 | lix |
| Table of Cases | cxxxi |
| Important Recent Judicial Decisions | A-1 |
| GIST of CBDT Circulars & Government Notifications of Past Eleven Years | B-1 |
| Chapter 1 Introduction [Sections 1 to 4] | 3 |
| Chapter 2 Scope of Total Income and Residential Status [Sections 5 to 9B] | 38 |
| Chapter 3 Incomes which do not Form Part of Total Income [Sections 10, 10AA and 11 to 13B] | 78 |
| Chapter 4 Computation of Total Income [Sections 14 & 14A] & Income under the Head "Salaries" [Sections 15 to 17] | 132 |
| Chapter 5 Income under the Head "Income from House Property" [Sections 22 to 27] | 203 |
| Chapter 6 Income under the Head "Profits and Gains of Business or Profession" [Sections 28 to 44DB] | 229 |
| Chapter 7 Income under the Head "Capital Gains" [Sections 45 to 55A] | 457 |
| Chapter 8 Income under the Head "Income from Other Sources" [Sections 56 to 59] | 654 |
| Chapter 9 Income of Other Persons Included in Assessee's Total Income (Clubbing of Income) [Sections 60 to 65] | 691 |
| Chapter 10 Unexplained Cash Credits, Investments, Money, etc. [Sections 68 to 69D] | 706 |
| Chapter 11 Set off or Carry Forward and Set off of Losses [Sections 70 to 80] | 718 |
| Chapter 12 Deductions to be Made in Computing Total Income [Sections 80A to 80U (Chapter VIA)] | 758 |
| Chapter 13 Agricultural Income and Its Tax Treatment [Sections 2(1A) and 10(1)] | 829 |
| Chapter 14 Assessment of Individuals | 841 |
| Chapter 15 Assessment of Hindu Undivided Family | 864 |
| Chapter 16 Assessment of Firms (including LLP) | 878 |
| Chapter 17 Assessment of Association of Persons | 898 |
| Chapter 18 Assessment of Co-operative Societies | 906 |
| Chapter 19 Assessment of Trusts [Sections 11 to 13] | 916 |
| Chapter 20 Taxation of Mutual Associations | 992 |
| Chapter 21 Assessment of Companies | 1001 |
| Chapter 22 Tonnage Tax Scheme | 1050 |
| Chapter 23 Return of Income and Procedure of Assessment [Sections 139 to 154] | 1066 |
| Chapter 24 Search, Seizure & Survey and Special Procedure for Assessment of Search Cases [Sections 132, 132A, 132B, 133A, 153A to 153D] | 1158 |
| Chapter 25 Deduction and Collection of Tax at Source [Sections 190 to 206CA, i.e., Chapters XVIIA, XVIIB & XVIIBB] | 1177 |
| Chapter 26 Advance Payment of Tax [Sections 207-211, 218 & 219] | 1130 |
| Chapter 27 Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G,234H & 244A] | 1329 |
| Chapter 28 Refunds [Sections 237 to 241 & 245] | 1352 |
| Chapter 29 Appeals and Revision [Sections 246 to 264] | 1358 |
| Chapter 30 Penalties and Prosecutions | 1401 |
| Chapter 31 Dispute Resolution Committee in Certain Cases [Section 245MA] | 1444 |
| Chapter 32 Income Tax Authorities [Sections 116 to 119] | 1450 |
| Chapter 33 Business Reorganisation | 1468 |
| Chapter 34 Concepts of Tax-planning and Specific Management Decisions | 1498 |
| Chapter 35 Specified Domestic Transactions and Provision of Transfer Pricing Applicable to Such Transactions [Chapter X, Sections 92BA, 92, 92C, 92D, 92E & 92F] | 1504 |
| Chapter 36 Liability in Special Cases [Chapter XV, Sections 159 to 179] | 1516 |
| Chapter 37 Collection and Recovery of Tax [Sections 220 to 232] | 1537 |
| Chapter 38 Miscellaneous Provisions | 1550 |
| Chapter 1 Taxation of Non-Residents with Special Reference to Chapters XII and XIIA of Income-tax Act | 1605 |
| Chapter 2 Double Taxation Relief [Sections 90, 90A and 91] | 1641 |
| Chapter 3 Special Provisions Relating to Avoidance of Tax and General Anti-Avoidance Rules (GAAR) (Transfer Pricing Provisions for International Transactions and Other Provisions relating to Avoidance of Tax) [Chapter X, Sections 92 to 92F, 93, 94A, 94B and 95 to 102] | 1659 |
| Chapter 4 Advance Rulings [Sections 245N to 245V] | 1710 |
| Chapter 5 Equalisation Levy [Chapter VIII of the Finance Act, 2016] | 1726 |
| Chapter 6 Overview of Model tax Conventions | 1736 |
| Chapter 7 Application and Interpretation of Tax Treaties | 1779 |
| Chapter 8 Fundamentals of Base Erosion and Profit Shifting | 1793 |
Companies Act with Rules (Royal Edition)
GST Law, Practice & Procedure (2 Vols. Set)
Faceless Assessments, Rectifications & E-Advance Rulings
CCI Online Learning provides pre-recorded video coaching classes by renowned faculties. The videos can be viewed anytime ,anywhere. Add on Pen drive option is also available.
CAclubindia
