income tax guide
income tax calculations
charge of tax, tax on taxable income and computation thereof
head of income
salary
income from property
income from business
capital gains
income from other sources
tax deducted at source (TDS);
deductions
general principles and special provisions
depreciation to alternate energy projects
pre-commencement/other expenditure
advance tax paid by the taxpayer to a collection agent on import, export
exemptions and concessions losses-set off and carry forward limitation
tax accounting cash/accrual basis, stock in trade, wht regime
deductible allowances, wwf, wpf, education expenses
offences, penalties, default surcharge tax credits, tax credits for investment
pension fund, refunds, records, information collection and audit
investment/remittances by nrps
common rules, fair market value
joint owner income, disposal and acquisition of assets; sale consideration, central concepts, person, individual, aop, companies, taxpayers registration
incentives to retailers on integration with fbr
special industries
insurance business
oil natural gas and other minerals deposits
banking business
power projects
sectorial audit selection illegal
international, taxation of foreign-source of income of residents and taxation of non-resident persons
anti-avoidance, controlled foreign company, transactions between associates
super tax on high earning persons, banks, industries others
minimum tax
fix tax, advance tax on it & it-enabled services, export services
return of income, wealth statement, foreign income and asset statement, business bank account, assessments, appeals. adr, advance ruling
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6 сен 2024
