Corporate Tax For M.Com IIIrd Semester of Maharshi Dayanand University  (English, Paperback, Dr. H.C. Mehrotra, Dr. S.P. Goyal)

Corporate Tax Assessment Year 2024-25 For M.Com Semester I of Thoroughly revised, enlarged and updated edition incorporating the provisions of The Finance Act, 2024 and The Income Tax Act, 1961 as amended up-to-date The present edition of the book has been thoroughly revised and enlarged. Salient Features of the Book : l Legal position as amended upto August 2024 is given. l The law stated in the book is on the basis of the Income Tax Act, 1961 and the Income Tax Rules, 1962 as amended up-to-date, besides the Finance Act, 2024 and Circulars and Notifications issued by Central Board of Direct Taxes upto August 2024. l A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. l Each topic, after a theoretical exposition is followed by illustrations to facilitate the students to master the practical application of Corporate Tax Law. l In the chapters of COMPUTATION OF INCOME AND TAX ON COMPANIES Statement of Profit & Loss and Balance Sheet are according to Schedule-III of Companies Act, 2013.