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Overview

BUSINESS EXEMPTIONS, EXPENDITURE & DEDUCTIONS by R.P. GARG is a book on Conferenza, priced at ₹1,885 (10% off MRP ₹2,095). Published by Bharat Law House. Order online with fast delivery across India.

Price
₹1,885 · 10% off
Edition
2nd, 2023
Pages
1000
BUSINESS EXEMPTIONS, EXPENDITURE & DEDUCTIONS

BUSINESS EXEMPTIONS, EXPENDITURE & DEDUCTIONS

by R.P. GARG

Bharat Law House

₹1,885₹2,09510% off
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Book Specifications

  • Edition2nd, 2023
Edition
2nd, 2023
Pages
1000
Chapters
19

About this book

Expert guide on business exemptions, expenditure and deductions under Indian tax law. Covers threshold exemptions, business income computation, allowable deductions, depreciation, weighted deductions and presumptive income—essential for CA students preparing for advanced tax papers.

At a glance

Edition2nd, 2023
Pages1000
Chapters19

What's inside

  • Detailed coverage of business income computation (Sections 28–29) and all allowable deductions (Sections 30–43)
  • Chapters on depreciation, weighted deductions, amortisations and development allowances
  • Presumptive income schemes and special rules for oil business
  • Set-off, carry-forward and Chapter VIA deductions (Sections 70–80U)
  • Definitions of key tax terms and audit requirements
  • Subject index for quick reference

Who should buy this

  • CA students preparing for Income Tax or Advanced Tax papers
  • Tax professionals needing detailed reference on business deductions under the Income Tax Act
  • Those studying business income computation and expenditure disallowance rules
Publisher's description

Edition: 2nd edn., 2023

ISBN: 978-93-94163-53-9

Pages: 1000

Author: R.P. GARG

Chapter 1    Introduction                                                                               

Chapter 2    Exemptions at threshold                                                             

Chapter 3    Business Income (Section 28)                                                    

Chapter 4    Business Income - Computation (Section 29)                             

Chapter 5    Rent, rates, taxes, repair, insurance for premises (Section 30)    

Chapter 6    Repairs and insurance of machinery, plant or furniture (Section 31)     

Chapter 7    Depreciation (Section 32)                                                           

Chapter 8    Development/Investment allowances                                         

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8. 

Chapter 9    Weighted deductions and amortisations (Section 35, 35A to 35E)         

Chapter 10  Other deductions (Section 36)                                                    

Chapter 11  General deductions (Section 37)                                                

Chapter 12  Partly business deductions (Sections 38-40A & 43B)                

Chapter 13  Remission/cessation of allowed deductions (Section 41)           

Chapter 14  Special deductions for oil business (Section 42)                             

Chapter 15  Definitions of terms (Section 43, 43A, 43C & 43D)                  

Chapter 16  Presumptive income and deductions (Sections 43CA, 43D, 44-44DA)  

Chapter 17  Accounts and audit (Sections 44AA-44AB)                               

Chapter 18  Set off, or carry forward allowances (Sections 70 to 80)           

Chapter 19  Deductions from income (Chapter VIA: Sections 80A to 80U)  

SUBJECT INDEX

Frequently asked questions

What is BUSINESS EXEMPTIONS, EXPENDITURE & DEDUCTIONS?+

Expert guide on business exemptions, expenditure and deductions under Indian tax law. Covers threshold exemptions, business income computation, allowable deductions, depreciation, weighted deductions and presumptive income—essential for CA students preparing for advanced tax pape

Who is the author of BUSINESS EXEMPTIONS, EXPENDITURE & DEDUCTIONS?+

R.P. GARG (Bharat Law House).

How much does BUSINESS EXEMPTIONS, EXPENDITURE & DEDUCTIONS cost?+

BUSINESS EXEMPTIONS, EXPENDITURE & DEDUCTIONS is available for ₹1885 (MRP ₹2095) on Conferenza, with fast delivery.

Which edition of BUSINESS EXEMPTIONS, EXPENDITURE & DEDUCTIONS is this, and is it the latest?+

This listing is the 2nd, 2023. Editions are revised for the latest syllabus and amendments — the current edition and its full details are shown on this page.

Is BUSINESS EXEMPTIONS, EXPENDITURE & DEDUCTIONS good for self-study?+

BUSINESS EXEMPTIONS, EXPENDITURE & DEDUCTIONS is a book, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.

Is BUSINESS EXEMPTIONS, EXPENDITURE & DEDUCTIONS available as a free PDF download?+

BUSINESS EXEMPTIONS, EXPENDITURE & DEDUCTIONS is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.