Commercial Income Tax Act 2025 by CA Girish Ahuja 1st Edition 2025 Commercial Income Tax Act 2025 by CA Girish Ahuja 1st Edition 2025

Commercial Income Tax Act 2025 by CA Girish Ahuja 1st Edition 2025

Commercial Income Tax Act 2025 by CA Girish Ahuja 1st Edition 2025

Including –

• Judicial Pronouncement

• Comparative Table showing Provisions of Income Tax Act, 1961 and Provisions of New Income Tax Act, 2025 and vice-versa

Content

1. Preliminary

2. Basic of charge

3. Incomes which do not form the part of total income

4. Computation of total income

5. Income of other persons included in total income of Assessee

6. Aggregation of income

7. Set off, or carry forward and set off of losses

8. Deductions to be made in computing total income

9. Rebates and reliefs

10. Special provisions relating to avoidance of tax

11. General anti-avoidance rule

12. Mode of payment in certain cases etc.

13. Determination of tax in special cases

14. Tax administration

15. Return of income

16. Procedure of assessment

17. Special provisions relating to certain persons

18. Appeals, revisions and alternate dispute resolutions

19. Collection and recovery of tax

20. Refunds

21. Penalties

22. Offences and prosecutions

23. Miscellaneous

About the Author

Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He had been nominated by the Government of India as a member of the Task Force for redrafting the Income-tax Act and New Income-tax Law. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of finance and taxation.