Commentary on INCOME TAX (Set of 2 Volumes) by Dr. Ashok Saraf & Dr. Ayush Saraf is a Practice book on Income Tax on Conferenza, priced at ₹5,395 (10% off MRP ₹5,995). Published by Bharat Law House. Order online with fast delivery across India.
- Price
- ₹5,395 · 10% off
- Course
- Practice
- Subject
- Income Tax
- Edition
- 1st edn., 2026
- Pages
- 3344
Commentary on INCOME TAX (Set of 2 Volumes)
by Dr. Ashok Saraf & Dr. Ayush Saraf
Bharat Law House
Book Specifications
- Edition1st edn., 2026
- Edition
- 1st edn., 2026
- Pages
- 3344
- Author
- Dr. Ashok Saraf & Dr. Ayush Saraf
- Volumes
- 2
About this book
Commentary on Income Tax, in a set of two volumes, by Dr. Ashok Saraf & Dr. Ayush Saraf, published by Bharat Law House.
At a glance
| Edition | 1st edn., 2026 |
| Pages | 3344 |
| Author | Dr. Ashok Saraf & Dr. Ayush Saraf |
| Volumes | 2 |
Who should buy this
- Tax professionals needing a detailed, two-volume commentary on Income Tax.
Publisher's description
Edition: 1st edn., 2026
ISBN: 978-81-6944-912-0
Pages: 3344
Author: Dr. Ashok Saraf & Dr. Ayush Saraf
Volume 1
CHAPTER I
PRELIMINARY
Section No.
1. Short title, extent and commencement
2. Definitions
3. Definition of “tax year”
CHAPTER II
BASIS OF CHARGE
4. Charge of income-tax
5. Scope of total income
6. Residence in India
7. Income deemed to be received and dividend deemed to be income in a tax year
8. Income on receipt of capital asset or stock-in-trade by specified person from specified entity
9. Income deemed to accrue or arise in India
10. Apportionment of income between spouses governed by Portuguese Civil Code
CHAPTER III
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
A.—Incomes not to be included in total income
11. Incomes not included in total income
B.—Incomes not to be included in total income of political parties and electoral trusts
12. Incomes not included in total income of political parties and electoral trusts
CHAPTER IV
COMPUTATION OF TOTAL INCOME
A.—Heads of income
13. Heads of income
14. Income not forming part of total income and expenditure in relation to such income
B.—Salaries
Section No.
15. Salaries
16. Income from salary
17. Perquisite
18. Profits in lieu of salary
19. Deductions from salaries
C.—Income from house property
20. Income from house property
21. Determination of annual value
22. Deductions from income from house property
23. Arrears of rent and unrealised rent received subsequently
24. Property owned by co-owners
25. Interpretation
D.—Profits and gains of business or profession
26. Income under head “Profits and gains of business or profession”
27. Manner of computing profits and gains of business or profession
28. Rent, rates, taxes, repairs and insurance
29. Deductions related to employee welfare
30. Deduction on certain premium
31. Deduction for bad debt and provision for bad and doubtful debt
32. Other deductions
33. Deduction for depreciation
34. General conditions for allowable deductions
35. Amounts not deductible in certain circumstances
36. Expenses or payments not deductible in certain circumstances
37. Certain deductions allowed on actual payment basis only
38. Certain sums deemed as profits and gains of business or profession
39.&nb
Frequently asked questions
What is Commentary on INCOME TAX (Set of 2 Volumes)?+
Commentary on Income Tax, in a set of two volumes, by Dr. Ashok Saraf & Dr. Ayush Saraf, published by Bharat Law House. At a glance Edition 1st edn., 2026 Pages 3344 Author Dr. Ashok Saraf & Dr. Ayush Saraf Volumes 2 Who should buy this Tax professionals needing a detailed, two-v
Who is the author of Commentary on INCOME TAX (Set of 2 Volumes)?+
Dr. Ashok Saraf & Dr. Ayush Saraf (Bharat Law House).
How much does Commentary on INCOME TAX (Set of 2 Volumes) cost?+
Commentary on INCOME TAX (Set of 2 Volumes) is available for ₹5395 (MRP ₹5995) on Conferenza, with fast delivery.
Which exam is Commentary on INCOME TAX (Set of 2 Volumes) for?+
Practice — Income Tax.
Which edition of Commentary on INCOME TAX (Set of 2 Volumes) is this, and is it the latest?+
This listing is the 1st edn., 2026. Editions are revised for the latest syllabus and amendments — the current edition and its full details are shown on this page.
Is Commentary on INCOME TAX (Set of 2 Volumes) good for self-study of Income Tax?+
Commentary on INCOME TAX (Set of 2 Volumes) is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Commentary on INCOME TAX (Set of 2 Volumes) by Dr. Ashok Saraf & Dr. Ayush Saraf is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Commentary on INCOME TAX (Set of 2 Volumes) available as a free PDF download?+
Commentary on INCOME TAX (Set of 2 Volumes) 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.