TY - BOOK AU - Mehrotra H C AU - Goyal, S P. TI - Income tax including tax planning and management Assessment year 2023-24: : Incorporating the provisions of the finance act 2023 and the income tax act 1961 as amended up-to-date SN - 9789383866489 U1 - 657.46 23 PY - 2023/// CY - Agra PB - Sahitya Bhawan Publications N2 - Introduction and important definitions; residence and tax liability; exemptions from tax; income from salaries; income from house property; profits and gains of business or profession; determination of income of certain business or profession; on a presumptive basis; depreciation and investment allowance; capital gains Tax planning concepts; penalties; capital and revision; liability in special cases ER -