TAXATION LAWS

by Dr. Jyoti Rattan

CONTENTS AT A GLANCE

Bharat?	5
Preface to the Sixteenth Edition	7
Acknowledgments	7
Detailed Contents	11
Sectionwise Referencer	33

INCOME TAX

Chapter 1 Introduction [Sections 1-4]	1
Chapter 2 Residential Status and Total Income [Sections 5-9]	44
Chapter 3 Exempted Income [Sections 10-13B]	86
Chapter 4 Agricultural Income [Section 2(1A)]	159
Chapter 5 Heads of Income & Income under Head Salary [Sections 14, 14A, 15-17]	172
Chapter 6 Income from House Property [Sections 22-27]	196
Chapter 7 Profits and Gains of Business or Profession [Sections 28-44D]	216
Chapter 8 Capital Gains [Sections 45-55]	301
Chapter 9 Income from Other Sources [Sections 56-58]	361
Chapter 10 Clubbing of Income [Sections 60-65]	387
Chapter 11 Aggregation of Income [Sections 68-69D]	404
Chapter 12 Set Off and Carry Forward and Set Off of Losses [Sections 70-80]	410
Chapter 13 Gross Total Income (GTI) and Deductions[Sections 80A-80U]	436
Chapter 14 Income Tax Authorities [Sections 116-138]	495
Chapter 15 Procedure of Assessment [Sections 139-154]	523
Chapter 16 Relief of Income Tax [Sections 86, 110, 89]	588
Chapter 17 Tax Deduction at Source and Tax Collection at Source [TDS and TCS] [Sections 190-206CA]	595
Chapter 18 Advance Tax [Sections 207-211, 234C]	661
Chapter 19 Interest and Fee Payable by Assessee [Sections 234A, 234B, 234C, 234D, 244A]	667
Chapter 20 Appeals [Sections 246-262 & 158A]	679
Chapter 21 Revision by Commissioner [Sections 263-264]	706
Chapter 22 Penalties, Offences and Prosecutions [Sections 271-275]	712

About the Author

Dr. Jyoti Rattan

is an internationally acclaimed academic in the Legal field.She is a Professor in the Department Of Laws at Panjab University in Chandigarh, India, Dr. Rattan holds a post-doctoral degree in Law, a Ph.D. in Law (as a UGC Senior Research Fellow), and is a gold medalist in LL.M. Additionally,she has an M.Sc. in Chemistry, a B.Sc..,and an LL.B,

beyong her teaching and research, Dr. Rattan is a renowned author, respected chair, keynote speaker, and expert panelist, A prolific author, she has written 22 books covering various fields of law, including International Law, Cyber Law, Information Technology, Artificial Intelligence (with a foreword by the Chief Justice of India at the Supreme Court), Intelligence Property Rights, Taxation Laws, Company Law, the Right to Information (RTI), the Law of Contract, ande Women and Law.

in 2022, she spoke on the "Right to Be Forgotten" at the Indian Socirty of International Laws(ISIL) in New Delhi and served as an Expert Panelist at the National Commission for Women's (NCW) consultation on "The Rights of Women under Property Laws" in 2024. She contributed to discussions on india's intellectual Property Ecosystem and addressed "Cyber Violence Against Women" at the NCW headquaters in New DElhi. In 2023, during India's G20 Presidency, she served as the PU G20 Nodal Officer, organising various international and national seminars in collaboration with the Ministry of External Affairs (MEA) of the Government of India.

Throughout her two-decade career, Dr.Rattan has presented at numerous national and international conderences, including the 91st Indian Science Congress and various events in Switzerland, South Korea, Mexico, Abu Dhabi, Tunisia, Thailand, Portugal and multiple European, Middle East, African countries besides Australia

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