QA-The Income Tax Act (English)

QA – The Income Tax Act is a question-and-answer study aid that makes the principles of direct taxation in India accessible to students. Presented in an examination-ready format, it sets out the subject through clear questions and structured answers.

The book covers the framework of income tax law, including basic concepts and definitions, residential status and scope of total income, the heads of income such as salaries, house property, business or profession, capital gains and other sources, deductions, set-off and carry-forward of losses, and the assessment procedure. Key provisions are explained to help students apply the law to computation problems.

Key highlights:

• Coverage of residential status and the heads of income
• Treatment of deductions, set-off of losses and assessment
• Question-and-answer format for systematic revision
• Suitable for LL.B. students and competitive examination candidates

Part of Allahabad Law Agency’s trusted question-and-answer series, this title provides a clear introduction to the law of income tax.