Commercial Income Tax Act 2025 by CA Girish Ahuja 1st Edition 2025

Content

1. Preliminary
2. Basic of charge
3. Incomes which do not form the part of total income
4. Computation of total income
5. Income of other persons included in total income of Assessee
6. Aggregation of income
7. Set off, or carry forward and set off of losses
8. Deductions to be made in computing total income
9. Rebates and reliefs
10. Special provisions relating to avoidance of tax
11. General anti-avoidance rule
12. Mode of payment in certain cases etc.
13. Determination of tax in special cases
14. Tax administration
15. Return of income
16. Procedure of assessment
17. Special provisions relating to certain persons
18. Appeals, revisions and alternate dispute resolutions
19. Collection and recovery of tax
20. Refunds
21. Penalties
22. Offences and prosecutions
23. Miscellaneous

About the Author

Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He had been nominated by the Government of India as a member of the Task Force for redrafting the Income-tax Act and New Income-tax Law. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of finance and taxation.