Income Tax Liability in Special Cases is a Practice book on Income Tax on Conferenza, priced at ₹676 (20% off MRP ₹845). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹676 · 20% off
- Course
- Practice
- Subject
- Income Tax
Income Tax Liability in Special Cases
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Publisher
- Commercial Law Publishers
About this book
The 2025 Edition of Income Tax Liability in Special Cases by Ram Dutt Sharma analyses Sections 159 to 180A of the Income Tax Act, 1961, updated with the Finance Act, 2025. These are the situations where liability falls on someone other than the ordinary assessee.
At a glance
| Edition | 2025 Edition |
| Author | Ram Dutt Sharma |
| Sections covered | Sections 159 to 180A of the Income Tax Act, 1961 |
| Updated with | Finance Act, 2025 |
| Publisher | Commercial Law Publishers |
What's inside
- Representative assessees and the liability of legal representatives
- Liability where a business has been discontinued, and on succession to a business or profession
- Liability of non-resident taxpayers, of partners and firms, and on partition of an HUF
- Explanation of the relevant sections, rules and CBDT circulars
- Practical illustrations and computation examples
- Judicial precedents, compliance obligations and due dates, with guidance on avoiding litigation
Who should buy this
- Chartered accountants and tax practitioners
- Corporate tax managers and finance executives
- Students of taxation and officials in tax administration
Publisher's description
This 2025 Edition of Income Tax Liability in Special Cases by Ram Dutt Sharma provides a detailed and practical analysis of the provisions contained in Sections 159 to 180A of the Income Tax Act, 1961, updated with all amendments introduced by the Finance Act, 2025.
The book is designed to guide tax practitioners, corporate professionals, and students in understanding the unique and exceptional situations in which income tax liability arises, along with the method of computation, compliance requirements, and procedural nuances.
Key highlights include:
• Comprehensive coverage of liability in special cases such as:
– Representative assessees
– Liability of legal representatives
– Liability in case of discontinued business
– Liability in case of non-resident taxpayers
– Succession to business or profession
– Liability of partners and firms
– Liability in case of partition of HUFs
• Detailed explanation of relevant sections, rules, and CBDT circulars
• Practical illustrations and computation examples for better clarity
• Analysis of judicial precedents shaping the interpretation of these provisions
• Special focus on compliance obligations and due dates applicable in these cases
• Guidance on avoiding litigation and ensuring smooth handling of such matters
This edition is particularly useful for:
• Chartered accountants and tax practitioners
• Corporate tax managers and finance executives
• Students of taxation and law
• Officials involved in tax administration
By offering a clear, structured, and example-based approach, this book serves as a reliable reference for understanding and handling income tax liability in special scenarios.
Frequently asked questions
What is Income Tax Liability in Special Cases?+
The 2025 Edition of Income Tax Liability in Special Cases by Ram Dutt Sharma analyses Sections 159 to 180A of the Income Tax Act, 1961, updated with the Finance Act, 2025. These are the situations where liability falls on someone other than the ordinary assessee. At a glance Edit
How much does Income Tax Liability in Special Cases cost?+
Income Tax Liability in Special Cases is available for ₹676 (MRP ₹845) on Conferenza, with fast delivery.
Which exam is Income Tax Liability in Special Cases for?+
Practice — Income Tax.
Is Income Tax Liability in Special Cases good for self-study of Income Tax?+
Income Tax Liability in Special Cases 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. Income Tax Liability in Special Cases 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 Income Tax Liability in Special Cases available as a free PDF download?+
Income Tax Liability in Special Cases 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.