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Income Tax: Law & Practice

Penned By B.B. Lal
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4.85
63,652 Global Ratings
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Income Tax: Law & Practice

Penned By B.B. Lal
4.85 63,652 Ratings
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Editor's Note:
Income Tax has been thoroughly revised and updated to present thelaw as applicable for the assessment year 2012-2013. This booksharpens one s understanding of an otherwise complex subject andhelps in clarifying concepts. Various provisions of law have beenanalyzed and explained in a well structured and reader-friendlymanner. The emphasis of this book is on the simplification of thecomplexities of income-tax to impart much needed conceptual clarityon intricate law points. The book is intended to serve as astandard text for students pursuing B.Com, B.Com. (Hons.) courses.Salient Features: Provides an updated and comprehensive study ofincome tax laws. Highlights prospective amendments, using the iconA.Y. 2013-2014 with shaded background. Uses tables for conceptualclarity. Includes numerous examples illustrating law points in asimple manner. Exhaustive practicals provide a thorough overview oftaxing provisions. Examination review further adds to its utility.Contents Scheme of Income Tax / Income Exempt from Tax /Residential Status and Scope of Total Income / Salaries / Incomefrom House Property / Profits and Gains of Business or Profession /Capital Gains / Income from Other Sources / Income of Other PersonsIncluded in Assessee s Total Income / Aggregation of Income,Set-off and Carry Forward of Losses / Deductions from Gross TotalIncome / Agricultural Income and Tax Liability / Assessment ofIndividual / Assessment of Hindu Undivided Families / Assessment ofPartnership Firms / Assessment of Association of Persons /Assessment of Companies / Assessment of Cooperative Societies /Assessment of Charitable Trusts / Income-tax Authorities /Procedure for Assessment / Penalties, Offences and Prosecutions /Appeals and Revision / Deduction of Tax at Source / Advance Paymentof Tax / Interest Payable / Collection and Recovery of Tax /Refunds / Appendices.

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Released January 1, 2011
Identifier (ISBN) 42184557
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B.B. Lal
The Mind Behind the Work
B.B. Lal

B.B. Lal is the author of several novels. Originally from the East Coast, they now live in the Midwest with family. In addition to writing, B.B. Lal enjoys gardening, cooking, and reading way past bedtime. Their work often explores the complexities of everyday life and human relationships.

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Ryan Martin
Ryan Martin September 19, 2024
"Excellent, though slightly flawed. It held my rapt attention, even when certain twists were telegraphed. Quite impressive overall."
Amanda Torres
Amanda Torres January 03, 2024
"Not entirely to my refined tastes. Certain acts were fascinating, while others felt like a slight endeavor to complete. Perfectly average."
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Daniel Scott
Daniel Scott March 27, 2025
"Honestly one of the most premium reading experiences lately. The prose is exquisite. It’s accessible yet undeniably sophisticated. An absolute must-read for connoisseurs of the genre."
Edward Torres
Edward Torres April 11, 2024
"Exceeded all my expectations. I became deeply invested in the protagonist's journey. A masterclass in storytelling. An effortless 5 stars."
Andrew Allen
Andrew Allen August 15, 2024
"A highly sophisticated read. It held my rapt attention, even when certain twists were telegraphed. Quite impressive overall."
Richard Robinson
Richard Robinson May 27, 2024
"Not entirely to my refined tastes. The prose was competent, yet the characters lacked the depth I usually seek. Unlikely to reread, but a reasonable expenditure of time."
George Jones
George Jones April 26, 2024
"Such a rich narrative. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I am now a lifelong fan of this author."
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Dorothy Evans November 18, 2024
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"Masterpiece from start to finish. I became deeply invested in the protagonist's journey. A masterclass in storytelling. A true literary gem."
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"A profoundly satisfying read. The author orchestrated a breathtaking finale. Truly a work of art. Worth every moment spent reading."
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"A highly sophisticated read. A brilliant concept executed with flair. Just a few pacing choices I would change. A wonderful companion for a quiet weekend."
Joseph Lee
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"I thoroughly enjoyed the elegance of it. A brilliant concept executed with flair. Just a few pacing choices I would change. A wonderful companion for a quiet weekend."
Kevin Mitchell
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"I find myself somewhat conflicted. The tempo was somewhat languid, and I found my mind wandering. Not poor, simply average. Perhaps more aligned with a different audience's tastes."
Donald Roberts
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"A profoundly satisfying read. I became deeply invested in the protagonist's journey. A masterclass in storytelling. An effortless 5 stars."
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"Exceeded all my expectations. I adored how the story unfolded. It kept me captivated without sacrificing elegance. I will undoubtedly revisit this masterpiece."
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"A profoundly satisfying read. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I am now a lifelong fan of this author."
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"Absolutely brilliant. The author orchestrated a breathtaking finale. Truly a work of art. An absolute must-read for connoisseurs of the genre."
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"I thoroughly enjoyed the elegance of it. It held my rapt attention, even when certain twists were telegraphed. I would highly recommend this to discerning readers."
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"I find myself somewhat conflicted. The tempo was somewhat languid, and I found my mind wandering. Not poor, simply average. Suitable if your reading queue is empty."
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"I was completely blown away. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. I am now a lifelong fan of this author."
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"Exceeded all my expectations. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. A true literary gem."
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Jessica Evans January 10, 2025
"A very strong entry. The middle had a deliberate pace, but the climax was phenomenal. I would highly recommend this to discerning readers."
Dorothy Evans
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"Excellent, though slightly flawed. The protagonist was compelling, though some subplots felt slightly overshadowed. A wonderful companion for a quiet weekend."
Andrew Gomez
Andrew Gomez June 01, 2024
"Absolutely brilliant. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I am now a lifelong fan of this author."
Matthew Hernandez
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"I was completely blown away. I became deeply invested in the protagonist's journey. A masterclass in storytelling. A true literary gem."
Jacob Nguyen
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"Absolutely brilliant. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. An effortless 5 stars."
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"A highly sophisticated read. The protagonist was compelling, though some subplots felt slightly overshadowed. Quite impressive overall."
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"Such a rich narrative. The prose is exquisite. It’s accessible yet undeniably sophisticated. An effortless 5 stars."
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Elizabeth Williams
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"Absolutely brilliant. I adored how the story unfolded. It kept me captivated without sacrificing elegance. A true literary gem."
Donald Smith
Donald Smith August 26, 2024
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Donald Rivera
Donald Rivera December 20, 2025
"A highly sophisticated read. A brilliant concept executed with flair. Just a few pacing choices I would change. A wonderful companion for a quiet weekend."
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