SAMPATH IYENGAR-LAW OF INCOME TAX -H PADAMCHNAND KHINCHA -K K CHYTHANAY 13TH EDITION BY BHARAT LAW HOUSE
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Bharat Law House Pvt Ltd Sampath Iyengar’s Law Of Income Tax 13th Edition by Revised by H. Padamchand Khincha & K.K. Chythanya
(Vols. 1 to 6 Released) FOR EACH VOLUME PRICE 2995/-
Sampath Iyengar’s Law of Income Tax has maintained its reputation as a commentary, exhaustive and encyclopaedic in its sweep, and as a veritable warehouse of all the available information on the subject, besides carrying critical and in-depth comments. It is the most authentic referencer, which has stood the test of time during the last eight decades and has retained its pristine glory. This set provides not only the necessary access to all the relevant information, but also the expertise and the experience of the authors, present and past. Conflicting views are highlighted. Precedents are not merely listed, but their rationale analysed. This book has always been different in not being content with mere listing of cases, but by providing enough material to tackle any problem that may arise. No wonder it is being referred and cited as an authority at all levels of judicial interpretation – Income-tax Department, ITAT, High Courts, Supreme Court and even Authority for Advance Rulings.
While India celebrates its 75 years of Independence, Sampath Iyengar has helped the professionals, tax administrators and the judiciary for the last over 80 years in finding solutions to their tax issues. No effort is spared in the present edition to maintain the reputation, which this book has gained in the field of income-tax law for the past eight decades and more.
This locus classicus has enjoyed the privilege of patronage from the profession of chartered accountants, tax practitioners, consultants, advisors, advocates, corporate executives, tax administrators and the judiciary.
Table of Contents:
Volume 1
INTRODUCTION
PRINCIPLES OF CONSTRUCTION
General Principles
Particular Principles-I
Particular Principles-II
(A) Mutuality Principle
(B) Diversion by Overriding Title
(C) Real Income Theory
(D) Concepts of Telescoping and Peak Credit
Chapter I
Preliminary
1. Short title, extent and commencement
2. Definitions
2(1) “Advance tax”
2(1A) “Agricultural income”
2(1B) “Amalgamation”
2(1C) “Additional Commissioner”
2(1D) “Additional Director”
2(2) “Annual value”
2(3) “Appellate Assistant Commissioner” (Omitted)
2(4) “Appellate Tribunal”
2(5) “Approved gratuity fund”
2(6) “Approved superannuation fund”
2(7) “Assessee”
2(7A) “Assessing Officer”
2(8) “Assessment”
2(9) “Assessment year”
2(9A) “Assistant Commissioner”
2(9B) “Assistant Director”
2(10) “Average rate of income-tax”
2(11) “Block of assets”
2(12) “Board”
2(12A) "Books or books of account"
2(13) “Business”
2(13A) “Business trust”
2(14) “Capital asset”
2(15) “Charitable purpose”
2(15A) “Chief Commissioner”
2(15B) “Child”
2(16) “Commissioner”
2(16A) “Commissioner (Appeals)”
2(17) “Company”
2(18) “Company in which the public are substantially interested”
2(19) “Co-operative society”
2(19A) “Deputy Commissioner”
2(19AA) "Demerger"
2(19AAA) "Demerged company"
2(19B) “Deputy Commissioner (Appeals)”
2(19C) "Deputy Director"
2(20) “Director”, “manager” and “managing agent”
2(21) “Director General or Director”
2(22) “Dividend”
2(22A) “Domestic company”
2(22AA) "Document"
2(22AAA) "Electoral Trust"
2(22B) “Fair market value”
2(23) “Firm”, “partner” and “partnership”
2(23A) “Foreign company”
2(23B) “Fringe benefits”
2(23C) “Hearing”
2(24) “Income”
2(25) “Income-tax Officer”
2(25A) “India”
2(26) “Indian company”
2(26A) “Infrastructure capital company”
2(26B) “Infrastructure capital fund”
2(27) “Inspecting Assistant Commissioner” (Omitted)
2(28) “Inspector of Income-tax”
2(28A) “Interest”
2(28B) “Interest on securities”
2(28BB) "Insurer"
2(28C) "Joint Commissioner"
2(28D) "Joint Director"
2(29) “Legal representative”
2(29A) “Liable to tax”
2(29AA) “Long-term capital asset”
2(29B) “Long-term capital gain”
2(29BA) “Manufacture”
2(29C) “Maximum marginal rate”
2(29D) “National Tax Tribunal”
2(30) “Non-resident”
2(31) “Person”
2(32) “Person who has a substantial interest in the company”
2(33) “Prescribed”
2(34) “Previous year”
2(34A) “Principal Chief Commissioner of Income-tax”
2(34B) “Principal Commissioner of Income-tax”
2(34C) “Principal Director of Income-tax”
2(34D) “Principal Director General of Income-tax”
2(35) “Principal officer”
2(36) “Profession”
2(36A) “Public sector company”
2(37) “Public servant”
2(37A) “Rate or rates in force” or “rates in force”
2(38) “Recognised provident fund”
2(39) “Registered firm” (Omitted)
2(40) “Regular assessment”
2(41) “Relative”
2(41A) "Resulting company"
2(42) “Resident”
2(42A) “Short-term capital asset”
2(42B) “Short-term capital gain”
2(42C) "Slump sale"
2(43) “Tax”
2(43A) “Tax credit certificate”
2(43B) “Tax Recovery Commissioner” (Omitted)
2(44) “Tax Recovery Officer”
2(45) “Total income”
2(46) “Total world income” (Omitted)
2(47) “Transfer”
2(47A) “Virtual digital asset”
2(48) “Zero Coupon Bond”
3. "Previous year" defined
SUBJECT INDEX
Volume 2
Chapter II
Basis of Charge
4. Charge of income-tax
5. Scope of total income
5A. Apportionment of income between spouses governed by Portuguese Civil Code
6. Residence in India
7. Income deemed to be received
8. Dividend income
9. Income deemed to accrue or arise in India
9A. Certain activities not to constitute business connection in India
9B. Income on receipt of capital asset or stock in trade by specified person from specified entity
Chapter III
Incomes which do not form part of total income
10. Incomes not included in total income
10(1) Agricultural income
10(2) Sum received by a member of HUF
10(2A) Share income of partner
10(3) Casual and non-recurring receipts (Omitted)
10(4) Interest income of a non-resident from specified securities, bonds and NRE account
10(4A) Interest income of a non-resident from NRE account in any bank in India (Substituted)
10(4B) Interest income of NRIs on specified savings certificates
10(4C) Interest payable to a non-resident by any Indian company on rupee denominated bond
10(4D) Income accrued or arisen to a specified fund by transfer of capital asset u/s 47(viiab) on a stock exchange in any IFSC
10(4E) Income accrued or arisen by a non-resident from transfer of specified instruments entered into with an offshore banking unit of an IFSC
10(4DF) Income of a non-resident by way of royalty or interest on account of lease of an aircraft or a ship in a previous year, paid by a unit of an IFSC
10(4G) Income received by a non-resident from portfolio of securities, etc in an account maintained with an Offshore Banking Unit in any IFSC
10(5) Value of any travel concession or assistance
10(5A) Remuneration received for rendering services in connection with shooting of cinematograph films by foreign film producers (Omitted)
10(5B) Tax on salaries to technicians (Omitted)
10(6) Specified exemptions to foreign citizens employed in India
10(6A) Tax paid on behalf of a foreign company in respect of royalty or fees for technical services
10(6B) Tax paid by Government or an Indian concern not to form part of the income of non-residents
