Index
Syllabus
Chapter 1 : Basic concepts
Chapter 2 : Incomes which do not form part of total income
Chapter 3 : Profits and gains of business and profession
Chapter 4 : Capital gains
Chapter 5 : Income from other sources
Chapter 6 : Incomes of other persons included in assessee’s total income
Chapter 7 : Aggregation of income, Set off or carry forward of losses
Chapter 8 : Deduction from gross total income
Chapter 9 : Assessment of various entities
Chapter 10 : Assessment of trusts and institutions, Political parties and other special entities
Chapter 11 : Tax planning, Tax avoidance and tax evasion
Chapter 12 : Taxation of digital transactions
Chapter 13 : Deduction, Collection and recovery of tax
Chapter 14 : Income tax authorities
Chapter 15 : Assessment procedure
Chapter 16 : Appeals and revision
Chapter 17 : Dispute resolution
Chapter 18 : Miscellaneous provisions
Chapter 19 : Provisions to counteract unethical tax practices
Chapter 20 : Tax audit and ethical compliances
Chapter 21 : Non resident taxation
Chapter 22 : Double taxation relief
Chapter 23 : Advance rulings
Chapter 24 : Transfer pricing
Chapter 25 : Fundamental of BEPS
Chapter 26 : Application and interpretation of tax treaties
Chapter 27 : Overview of model tax conventions
Chapter 28 : Latest developments in international taxation