ISBN 9781259098024,Business Taxation

Business Taxation



Publication Year 2013

ISBN 9781259098024

ISBN-10 1259098028


Edition 2nd
Number of Pages 280 Pages
Language (English)


This text gives a cogent and comprehensive introduction to the field of taxation. The book facilitates the reader's understanding of the concepts and principles of each sub-field of taxation. The narrative style of the book encourages the readers to engage with the subject and discover the principles by and for themselves. Table of Contents: Introduction Part 1: Direct Taxation Income Tax: Introduction Income from House Property Income from Business and Profession Capital Assets and Depreciation Business Income: Special Provisions Capital and Revenue Expenditure Capital Gains Capital Gains: Securities Capital Gains: Depreciable Assets Income from Salary Income from Other Sources Aggregation and Carry Forward of Losses Exemptions, Deductions and Rebates Wealth Tax and Other Themes in Income Tax Part 2: Indirect Taxation Introduction to Indirect Taxation Sale, Goods and Sales Tax Sale of Goods: Value Added Tax Central Sales Tax Service Tax Central Excise Tax Central Excise Tax: Valuation of Duty Customs Duty