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Income Tax Law Vol. 5 (Sections 80Ic To 138)

Income Tax Law Vol. 5 (Sections 80Ic To 138)

          
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About the Book

CHATURVEDI & PITHISARIA’S INCOME TAX LAW, Sixth Edition, 2014, a long awaited work, is being published after a gap of thirteen long years. Surpassing any comparable work, this evergreen classic encapsulates the law of income-tax in the most authentic and comprehensive manner. The work embodies logical and systematized analysis of the principles of income-tax law on one hand, while imparting practical guidance on the other. Various facets of law have been analyzed through illustrations with precision and clarity. The present edition is statutorily updated upto August 2014 including the Finance (No. 2) Act, 2014, and contains case law upto and including ITR 363, as well as select cases from other journals.
Presented in a set of 10 volumes, this work covering over 85,000 judicial decisions is meticulously arranged under approximately 25,000 headings and sub-headings. More than 5,000 pages have been added in this new edition, covering nearly 12,000 additional judgments reported over the last thirteen years. All departmental circulars, notifications and press notes issued by the CBDT and the Ministry of Finance till the date of publication of each volume have been reproduced at appropriate places. In addition, relevant rules and forms and allied provisions have been furnished.

Table of Contents:
Contents of Volume 5 Title page iii Preface to the sixth edition v Preface to the fifth edition vii Table of Cases xxi-xcvi Text of Volume 5 6345-8008 General Index—Income Tax Law Volume 5 1-160 The Income-tax Act, 1961 (43 of 1961) ARRANGEMENT OF SECTIONS CHAPTER VI-A : DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME (CONTD.) SECTION PAGE 80-IC. Special provisions in respect of certain undertakings or enterprises in certain special category States ... 6345 80-ID. Deduction in respect of profits and gains from business of hotels and convention centres in specified area ... 6360 80-IE. Special provisions in respect of certain undertakings in North-Eastern States ... 6365 80J. [Omitted] ... 6369 80JJ. [Omitted] ... 6436 80JJA. Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste ... 6439 80JJAA. Deduction in respect of employment of new workmen ... 6441 80K. [Omitted] ... 6445 80L. [Omitted] ... 6452 80LA. Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre ... 6514 80M. [Omitted] ... 6519 80MM. [Omitted] ... 6533 80N. [Omitted] ... 6539 80-O. Deduction in respect of royalties, etc., from certain foreign enterprises ... 6541 xii Contents SECTION PAGE 80P. Deduction in respect of income of co-operative societies ... 6567 80Q. Deduction in respect of profits and gains from the business of publication of books … 6603 80QQ. [Omitted] ... 6605 80QQA. Deduction in respect of professional income of authors of text books in Indian languages ... 6607 80QQB. Deduction in respect of royalty income, etc., of authors of certain books other than text books ... 6610 80R. Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc. ... 6614 80RR. Deduction in respect of professional income from foreign sources in certain cases ... 6619 80RRA. Deduction in respect of remuneration received for services rendered outside India ... 6622 80RRB. Deduction in respect of royalty on patents ... 6635 80-S. [Omitted] ... 6641 80T. [Omitted] ... 6642 80TT. [Omitted] ... 6648 CA.—Deductions in respect of other incomes 80TTA. Deduction in respect of interest on deposits in savings account ... 6650 D.—Other deductions 80U. Deduction in case of a person with disability ... 6651 80V. [Omitted] ... 6666 80VV. [Omitted] ... 6670 CHAPTER VI-B : RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES 80VVA. [Omitted] ... 6675 CHAPTER VII : INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE 81-85C. [Omitted] ... 6683 86. Share of member of an association of persons or body of individuals in the income of the association or body ... 6683 86A. [Omitted] ... 6690 CHAPTER VIII : REBATES AND RELIEFS A.—Rebate of income-tax 87. Rebate to be allowed in computing income-tax ... 6693 87A. Rebate of income-tax in case of certain individuals ... 6694 88. Rebate on life insurance premia, contribution to provident fund, etc. ... 6695 88A. [Omitted] ... 6740 88B. [Omitted] ... 6746


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Product Details
  • ISBN-13: 9789351432777
  • Publisher: LexisNexis
  • Binding: Hardback
  • Language: English
  • ISBN-10: 9351432777
  • Publisher Date: 2014
  • Edition: 6
  • No of Pages: 1840

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