Taxation Laws

Taxation Laws by Dr. Jyoti Rattan is a comprehensive textbook designed to simplify the complexities of Indian taxation law for students and professionals. This book offers an accessible and structured approach to understanding direct tax laws, particularly Income Tax, as applicable for the Assessment Year 2025-26.

Key Features:

• The book is organized into 22 chapters covering essential topics such as residential status, exempted income, heads of income, deductions, assessment procedures, and penalties.
• Each chapter references relevant sections of the Income Tax Act, ensuring alignment with current legal standards.
• Incorporates important case laws and practical examples to clarify complex concepts.
• Written in a simple, accessible style to aid comprehension for both law students and professionals.

Chapter 1 Introduction [Sections 1-4]                                                    
Chapter 2 Residential Status and Total Income [Sections 5-9]             
Chapter 3 Exempted Income [Sections 10-13B]                                   
Chapter 4 Agricultural Income [Section 2(1A)]                                     
Chapter 5 Heads of Income & Income under Head Salary [Sections 14, 14A, 15-17]
Chapter 6 Income from House Property [Sections 22-27]                     
Chapter 7 Profits and Gains of Business or Profession [Sections 28-44D]       
Chapter 8 Capital Gains [Sections 45-55]                                             
Annexure Exemptions under sections 54-54GA             
Chapter 9 Income from Other Sources [Sections 56-58]                       
Chapter 10 Clubbing of Income [Sections 60-65]                                   
Chapter 11 Aggregation of Income [Sections 68-69D]                           
Chapter 12 Set Off and Carry Forward and Set Off of Losses [Sections 70-80]           
Chapter 13 Gross Total Income (GTI) and Deductions [Sections 80A-80U]                                                    Chapter 14 Income Tax Authorities [Sections 116-138]                         
Chapter 15 Procedure of Assessment [Sections 139-154]                       
Chapter 16 Relief of Income Tax [Sections 86, 110, 89]                         
Chapter 17 Tax Deduction at Source and Tax Collection at Source [TDS and TCS] [Sections 190-206CA]          Chapter 18 Advance Tax [Sections 207-211, 234C]                               
Chapter 19 Interest and Fee Payable by Assessee [Sections 234A, 234B, 234C, 234D, 244A]
Chapter 20 Appeals [Sections 246-262 & 158A]                                     
Chapter 21 Revision by Commissioner [Sections 263-264]                     
Chapter 22 Penalties, Offences and Prosecutions [Sections 271-275]