Table of contents 1. Introduction
2. Residential Status and Incidence of Tax
3. Income from Salary
4. Income from House Property
5. Depreciation
6. Income from Business or Profession
7. Income from Capital Gains
8. Income from Other Sources
9. Deductions from Gross Total Income
10. Assessment of Individuals and Firms
11. Set-off and Carry Forward, Clubbing and Aggregation of Income
12. Authorities and Assessment Procedures
Annexure (1-5)
New Features
? Simple and lucid style of writing
? Challenging illustrations and simple exercises to encourage students in problem solving
? Tabular presentation and illustrations, wherever required