TY  - BOOK
AU  - Mittal, Preeti Rani.
AU  - Bansal, Anshika.
TI  - Fundamentals of income tax: problems and solutions 
SN  - 9788195407118
U1  - 336.242 1
PY  - 2022///
CY  - New Delhi
PB  - Sultan Chand & Sons
KW  - Residential status
KW  - Income from house property
KW  - Assessment of agricultural income
N1  - This book is primarily intended for B.com, B.com (Hons.), BBA, BCA, M.com, M.B.A and CA(Intermediate)students. The book has been written to cater the needs of students appearing in such examination. This edition covers everything Students and Teachers need to decipher the changes proposed by the Finance Bill, 2020.
Salient Features

Section-wise short commentary on changes made by the Finance Act, 2020.
Amendments made by the Finance Act, 2021 are duly incorporated in silent features of the book and are appropriately highlighted.
Analysis of all provisions of the Income-tax Act along with relevant Rules, Circulars and Notifications in point to point manner.
Tabular Presentation of all key provisions of the Income-tax Act.
Computation of Taxes on various slabs of Income along with new slab rates; Preface

Brief Contents

Introduction and Basic Concepts
Residential Status
Incomes Exempt from Tax 
Income from “Salaries”
Income from House Property 
Profit and Gains of Business or Profession
Determination of Income on Presumptive Basis
Depreciations
Capital Gains
Income from Other Sources
Income of Other Persons included in Assessee’s Total Income (Clubbing of Income)
Set-Off and Carry Forward of Losses
Deductions to be Made in Computing Total Income
Assessment of Agricultural Income
Computation of Total Income and Tax Liability of Individual’s
Assessment of Hindu Undivided Family 
Assessment of Firm’s including LLP
Rebate and Relief of Tax
ER  -