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Income Tax

Income Tax

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Published by A Jalaludeen

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Published by: A Jalaludeen on Mar 13, 2010
Copyright:Attribution Non-commercial


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ContentsPage NumbeAcknowledgement2Introduction to Tax3Introduction to Income Tax4Residential Status6Heads of Income9Income from Salaries10Income from House Property15Capital Gains19Profits and Gains of Business or Profession30Income from Other Sources55Advance Payment of Tax60Computation of Total Income61Computation of Tax Liability on Total Income64TDS Rates for Assessment Year 09 1066Assessment of Firms72Assessment of Companies74
I owe a great many thanks to a great many people who helped and supported me duringthe writing of this book.My deepest thanks to
Prof. (Professor’s Name)
the Guide of the project for guiding methroughout the project and make necessary correction as and when needed.My deep sense of gratitude to (Name and Position of the Work Guide) support andguidance. Thanks and appreciation to the helpful people at
(Name of the Office where theProject was done)
for their support.I would also thank my Institution and my faculty members without whom this projectwould have been a distant reality. I also extend my heartfelt thanks to my family and wellwishers.
Tax is nothing but the Money people have to pay to the government which is used to providePublic Services.There are two Types of Taxes. They are1.Direct Tax and2.Indirect Tax.Direct tax is the charge that is paid directly to the government by the persons on whom it isimposed.Direct Tax is divided into 3 parts,1.Income Tax,2.Wealth Tax and3.Corporate Tax.Indirect tax is the charge that is paid by one individual at the beginning, but the burden of whichwill be passed over to some other individual, who eventually holds the burden.Indirect Tax is divided into 3 parts,1.Sales Tax,2.Excise Duty and3.Custom Duty.

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