Vijay Nicole's Income Tax Law and Practice - Book By T Srinivasan

Edition : 8th

Income Tax Law and Practice, 8e is a comprehensive and student-friendly textbook that introduces the core principles and procedures of taxation in a clear and systematic manner. Incorporating the latest provisions of the Finance Act applicable for the Previous Year 2025–26, this updated edition reflects the most recent changes in tax legislation. Designed for undergraduate Commerce and Management students, it serves as a reliable academic resource for building a strong foundation in income tax concepts.

Table of Contents

1.       Basic Concepts

2.       Residential Statuas of an Assess

3.       Exempted Incomes

4.       Agricultural Income

5.       Income From Salary

6.       Income From House Property

7.       Depreciation

8.       Income Form Business or Profession

9.       Income Frome Capital Gains

10.    Income From Others Sources

11.    Clubbing of Incomes and Aggergation of Incomes

12.    Set off and Carry Forward of Losses

13.    Deduction from Gross Total Income

14.    Assessment of Individual

15.    Assessment of Firms

16.    Assessment of Companies

17.    Income Tax Authorities

18.    Return of Income

19.    Assessment Procedure

20.    Advance Payment of Tax and Tax Deduction at Source

21.    Appeals and Revision