Coming soon
DIRECT TAX LAWS-II
To gain knowledge of the basic principles underlying the substantive provisions of the Income Tax Law and their application in computation of income of an HUF, Firm and AOP under various heads of Income .
Assessment of Hindu Undivided Family and computation of their tax liability
Assessment of Association of Person and computation of their tax liability
Assessment of Firm and LLP and computation of their tax liability
Procedure of Assessment- Filling of Return as Statutory Obligation, Timing of Filing of Return of Income, Defective or Incomplete Return and their rectification Belated Return of Income, Permanent Account Number (PAN), Signature on Return, Types of Assessment
Deduction of Tax at source, Advance Payment of Tax, Collection, Recovery and Refund of Tax
Appeals and Revision
Inspection, Search and Seizure
Offences and Penalties
1. Direct Tax Law and Practice- V.K Singhania (Taxmann Publication, New Delhi)
2. Professional Approach to Direct Taxes- GirishAhuja& Ravi Gupta( Bharat Law House Pvt Ltd,
3. Income Tax- Agarwal, Jain, Sharma ,Shah, Mangal ( Ramesh Book Depot)
4. Direct Tax Laws- T.N Manoharan, Snowwhite Publications (P) Ltd
5. Law and Practice of IncomeTax, MrDinkarPagare, (M/S Sultan Chand& Sons)
6. Income Tax for Students-SharadBhargav, (Mashbara Industries)
7. Income Tax; Law and Accounts:- H.C Mehrotra(SahityaBhawan)
