Income Tax Law Practice Assessment Year 2020 21

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Income Tax Law & Practice A.Y 2020-21

Dr. H.C. Mehrotra, Dr. S.P. Goyal
Income Tax Law Practice A Y 2020 21 Book PDF

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 645 pages
File Size : 41,5 Mb
Release : 2020-07-01
Category : Business & Economics
ISBN : 9789351734345

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Income Tax Law & Practice A.Y 2020-21 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

61st Edition of Income Tax Law & Practice Assessment Year 2020-21 Book Largest Selling Book since 1964 and over the last 56 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. Incorporating the provisions of the Finance Act, 2019; the Finance (No. 2) Act, 2019; the Taxation Laws (Amendment) Act, 2019 and the Finance Act, 2020 as applicable to Assessment Year 2020-21. Provisions of the Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. In the chapter of Deduction of Tax at Source and Collection of Tax at Source new reduced rates by 25% w.e.f. 14.5.2020 have been included. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 56 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at a moderate price. Questions from the latest Examination Papers of various universities have been included in the revised edition of the book. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.

Income Tax Law & Practice Assessment Year 2020-21

Dr. H.C. Mehrotra, Dr. S.P. Goyal
Income Tax Law Practice Assessment Year 2020 21 Book PDF

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 616 pages
File Size : 41,5 Mb
Release : 2020-07-01
Category : Business & Economics
ISBN : 9789351738633

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Income Tax Law & Practice Assessment Year 2020-21 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

About Income Tax Law & Practice Book Largest Selling Book since 1964 and over the last 56 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. Incorporating the provisions of the Finance Act, 2019; the Finance (No. 2) Act, 2019; the Taxation Laws (Amendment) Act, 2019 and the Finance Act, 2020 as applicable to Assessment Year 2020-21. Provisions of the Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 56 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at a moderate price. Questions from the latest Examination Papers of various universities have been included in the revised edition of the book. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.

Problems and Solutions in Income Tax (including Short Questions)

Dr. H. C. Mehrotra, Dr. S. P. Goyal
Problems and Solutions in Income Tax including Short Questions Book PDF

Author : Dr. H. C. Mehrotra, Dr. S. P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 516 pages
File Size : 51,5 Mb
Release : 2020-07-01
Category : Business & Economics
ISBN : 9789383866502

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Problems and Solutions in Income Tax (including Short Questions) by Dr. H. C. Mehrotra, Dr. S. P. Goyal Pdf

The salient features of the present edition are: All the Problems and Solutions have been thoroughly revised in the light of up-to-date amendments in Income tax Law and Rules for Assessment Year 2020-21. Almost all numerical questions given at the end of the chapters of the authors’ other publications on Income-tax (viz., Income-tax Law and Accounts, Aaykar Vidhan evam Lekhe, Law and Practice of Income-tax) have been solved in this book and the number printed within brackets at the end of the questions in other publications is the problem number of this book. The selection and sequence of the questions are well planned and systematic so as to cover all ticklish points within a reasonable number of questions. Wherever needed, detailed explanatory notes have been given at the end of solutions. Candidates preparing for C.A., Company Secretaries, Cost and Works Accountants, and Income-tax Departmental Examinations, will, particularly, find the book very useful. It will also be useful for candidates preparing for B.Com. and M.Com. Examinations of various Indian Universities.

Income Tax Law & Accounts A.Y 2020-21

Dr. H.C. Mehrotra, Dr. S.P. Goyal
Income Tax Law Accounts A Y 2020 21 Book PDF

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 384 pages
File Size : 53,6 Mb
Release : 2020-07-01
Category : Business & Economics
ISBN : 9789389111194

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Income Tax Law & Accounts A.Y 2020-21 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

About the Income Tax Law & Accounts A.Y 2019-20 Book Largest Selling Book since 1964 and over the last 55 years of its existence, Income Tax Law and Practice Assessment has established a reputation for itself as the most definitive work on the subject of income tax. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 55 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at a moderate price. Questions from the latest Examination Papers of various universities have been included in the revised edition of Income Tax Law And Practice Assessment At the end of each chapter, Short Answer, Objective Type, and Short Numerical Questions have been added with answers. A unique feature of the revised edition is that Section-wise Index has been incorporated.

Income Tax Law and Accounts AY 2020-21

Dr. H.C. Mehrotra, Dr. S.P. Goyal
Income Tax Law and Accounts AY 2020 21 Book PDF

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 783 pages
File Size : 42,5 Mb
Release : 2020-07-16
Category : Business & Economics
ISBN : 9789351730606

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Income Tax Law and Accounts AY 2020-21 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

Largest Selling Book since 1964 and over the last 56 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. Incorporating the provisions of the Finance Act, 2019; the Finance (No. 2) Act, 2019; the Taxation Laws (Amendment) Act, 2019 and the Finance Act, 2020 as applicable to Assessment Year 2020-21. Provisions of the Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. In the chapter of Deduction of Tax at Source and Collection of Tax at Source new reduced rates by 25% w.e.f. 14.5.2020 have been included. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 56 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price. Questions from latest Examination Papers of various universities have been included in the revised edition of the book. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers. A unique feature of the revised edition is that Section-wise Index has been incorporated.

Income Tax – Law and Practice (Assessment Year 2023-24)

Prof. Preeti Rani Mittal,Dr. Anshika Bansal
Income Tax Law and Practice Assessment Year 2023 24 Book PDF

Author : Prof. Preeti Rani Mittal,Dr. Anshika Bansal
Publisher : Sultan Chand & Sons
Page : 44 pages
File Size : 44,9 Mb
Release : 2023-07-12
Category : Business & Economics
ISBN : 9789391820619

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Income Tax – Law and Practice (Assessment Year 2023-24) by Prof. Preeti Rani Mittal,Dr. Anshika Bansal Pdf

Clear Chapter outlines, illustrations, questions, and extensive referring enable readers to access their learning. Offers readers comprehensive coverage of various sections of income tax law and practices in a simple and easiest way. This revision presents new examples and pedagogical features adding more value and depth to the text’s effective, consistent framework. The entire text and numerical of the book have been revised by updating the sections and rules laid down in the Income Tax Act. This book is meant for B.Com., BBA, and B.Com., (Hons.) students as well as to serve as an Intermediate-level course for students preparing for charted, cost, and management accountancy, certified and company secretary examinations, and other degree and diploma courses. This book has been written with the two goals of educating students about the nuances of Income Tax Law so that they can compute income from various heads as well as making students aware of the compliance required for the smooth functioning of the Income Tax Scheme.

Taxation Law & Accounts A.Y 2020-21

Dr. H.C. Mehrotra, Dr. S.P. Goyal
Taxation Law Accounts A Y 2020 21 Book PDF

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 650 pages
File Size : 44,9 Mb
Release : 2020-07-01
Category : Business & Economics
ISBN : 9789351730712

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Taxation Law & Accounts A.Y 2020-21 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

About the Taxation Law & Accounts A.Y 2020-21 Book: Largest Selling Book since 1964 and over the last 56 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. Incorporating the provisions of the Finance Act, 2019; the Finance (No. 2) Act, 2019; the Taxation Laws (Amendment) Act, 2019 and the Finance Act, 2020 as applicable to Assessment Year 2020-21. Provisions of the Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 56 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price. Questions from latest Examination Papers of various universities have been included in the revised edition of the book. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers

Income Tax Law & Practice with GST Dr. R. K. Jain (25th Edition A.Y. 2020-21)

Dr. R. K Jain
Income Tax Law Practice with GST Dr R K Jain 25th Edition A Y 2020 21 Book PDF

Author : Dr. R. K Jain
Publisher : SBPD Publications
Page : 656 pages
File Size : 42,8 Mb
Release : 2020-08-21
Category : Law
ISBN : 9789351677048

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Income Tax Law & Practice with GST Dr. R. K. Jain (25th Edition A.Y. 2020-21) by Dr. R. K Jain Pdf

Main Highlights of Finance Act, 2020 1. Income Tax–An Introduction , 2. Important Definitions 3. Assessment on Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciationn 10. Profits and Gains of Business or Profession (Including : Special Provision for Computing Profits and Gain of Profession on Presumptive Basis) 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses Deductions From Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Deduction of Tax at Source 20. Procedure of Assessment 21. Assessment of Firm and Association of Persons and Computation of Tax Liability Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns l Supreme Court Leading Cases l GST–Concept, Registration and Taxation Mechanism l Rebate and Relief in Tax | Examination Papers

Canada Income Tax Act 2020 Volume 1/3

Canada Government
Canada Income Tax Act 2020 Volume 1 3 Book PDF

Author : Canada Government
Publisher : Unknown
Page : 796 pages
File Size : 55,7 Mb
Release : 2020-11-24
Category : Electronic
ISBN : 9798570700659

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Canada Income Tax Act 2020 Volume 1/3 by Canada Government Pdf

For practice at a plausible price this is a newly revised edition. This book specifically designed for self-motivated self-study students who are seeking significant score improvement in the Law School. Relied on by students, professors, and practitioners.It is brilliant, basic and remarkably effective. The remarkable, trustworthy book is extremely useful to teach yourself the subject from the first day of class until your last review before the final. The first duty of a law book is to state the law as it is, truly and accurately, and then the reason or principle for it as far as it is known.Books are printed using fonts of 9 points size or larger and the text is printed in 2 columns.

Taxation Theory & Practice (Including G.S.T.) A.Y 2020-21

Dr. H.C. Mehrotra, Dr. S.P. Goyal
Taxation Theory Practice Including G S T A Y 2020 21 Book PDF

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 618 pages
File Size : 41,5 Mb
Release : 2020-07-01
Category : Business & Economics
ISBN : 9789351738671

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Taxation Theory & Practice (Including G.S.T.) A.Y 2020-21 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

Salient Features of the book: Largest Selling Book since 1964 and over the last 56 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. Incorporating the provisions of the Finance Act, 2019; the Finance (No. 2) Act, 2019; the Taxation Laws (Amendment) Act, 2019 and the Finance Act, 2020 as applicable to Assessment Year 2020-21. Provisions of the Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 56 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at a moderate price. Questions from the latest Examination Papers of various universities have been included in the revised edition of the book. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers. Chapters on G.S.T. have been incorporated in the book as per new syllabus.

Fundamentals of Income Tax A.Y 2020-21

Dr. H.C. Mehrotra, Dr. S.P. Goyal
Fundamentals of Income Tax A Y 2020 21 Book PDF

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
Page : 548 pages
File Size : 45,5 Mb
Release : 2020-07-01
Category : Business & Economics
ISBN : 9789351730309

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Fundamentals of Income Tax A.Y 2020-21 by Dr. H.C. Mehrotra, Dr. S.P. Goyal Pdf

The present edition of the Fundamentals of Income Tax book has been published strictly according to the new syllabus of Semester V of First Degree Programme in Commerce under Choice Based Credit and Semester System (CBCS) of Kerala University. Salient Features: The Income Tax Act, 1961 as amended up-to-date. The Income Tax Rules, 1962 (as amended up-to-date). The Finance Acts, 2019 and 2020, and The Taxation Laws (Amendment) Act, 2019 as applicable to Assessment Year 2020-21. Circulars and Notifications issued by Central Board of Direct Taxes up-to June 2020. Provisions of the Taxation and other Laws (Relaxation of Certain Provisions Ordinance, 2020 dated 31.03.2020 have been incorporated in the book. Latest case laws on the subject. The salient features of the Fundamentals of Income Tax A.Y 2020-21 Book are: The language of the book is simple. Tables and charts are given wherever considered desirable from the students’ point of view. Several new numerical questions (both solved and unsolved) have been added in almost all the chapters. A small type of illustrations and examples have been given for ticklish points of the law so as to make them easy and self-explanatory for students to understand such points. Summary (or Review at a glance) is given at the end of each Chapter. Following new chapters have been included in the book as per new syllabus: Computation of Tax Liability of Individuals Rebate and Relief of Tax Securities Transaction Tax

Income Tax Law & Practice by Dr. R. K. Jain

Dr. R. K. Jain
Income Tax Law Practice by Dr R K Jain Book PDF

Author : Dr. R. K. Jain
Publisher : SBPD Publications
Page : 717 pages
File Size : 45,5 Mb
Release : 2020-07-01
Category : Law
ISBN : 9789381865842

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Income Tax Law & Practice by Dr. R. K. Jain by Dr. R. K. Jain Pdf

1. Income Tax : An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10 . Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax. Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, Rebate and Relief in Tax Examination Papers SYLLABUS Unit-I : General Introduction of Indian Income Tax Act, 1961, Basic Concepts : Income, Agriculture Income, Casual Income, Previous Year, Assessment Year, Gross Total Income, Total Income, Person Assessee, Residetial Status and Tax Liability, Exempted Income Unit-II : Income from salary, Income from house property. Unit-III : Income from Business and Profession, Capital Gains, Income from other sources. Unit-IV : Set off and Carry forward of Losses, Deductions from Gross total Income, Clubbing of Income, Computation of Total Income and Tax Liability of an individual. Unit-V : Assessment Procedure, Tax deducted at source, Advance Payment of Tax, Income Tax Authorities, Appeal, Revision and Penalties.

Income Tax Law & Practice (Assessment Year 2021-22)

Dr. R. K. Jain
Income Tax Law Practice Assessment Year 2021 22 Book PDF

Author : Dr. R. K. Jain
Publisher : SBPD Publications
Page : 669 pages
File Size : 44,6 Mb
Release : 2021-11-09
Category : Business & Economics
ISBN : 8210379456XXX

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Income Tax Law & Practice (Assessment Year 2021-22) by Dr. R. K. Jain Pdf

Main Highlights of Finance Act, 2021 1. Income Tax–An Introduction , 2. Important Definitions 3. Assessment on Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciationn 10. Profits and Gains of Business or Profession (Including : Special Provision for Computing Profits and Gain of Profession on Presumptive Basis) 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses Deductions From Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Deduction of Tax at Source 20. Procedure of Assessment 21. Assessment of Firm and Association of Persons and Computation of Tax Liability Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns l Supreme Court Leading Cases l GST–Concept, Registration and Taxation Mechanism l Rebate and Relief in Tax l Examination Papers

Income Tax Law & Practice (Assessment Year 2023-24) B. Com. (Hons.) IIIrd Year

R. K. Jain,CA Manoj Kumar Agarwal ,CA Sanjeev S. Thakur,CA Nikhil Gupta
Income Tax Law Practice Assessment Year 2023 24 B Com Hons IIIrd Year Book PDF

Author : R. K. Jain,CA Manoj Kumar Agarwal ,CA Sanjeev S. Thakur,CA Nikhil Gupta
Publisher : SBPD Publications
Page : 689 pages
File Size : 46,5 Mb
Release : 2023-10-08
Category : Business & Economics
ISBN : 8210379456XXX

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Income Tax Law & Practice (Assessment Year 2023-24) B. Com. (Hons.) IIIrd Year by R. K. Jain,CA Manoj Kumar Agarwal ,CA Sanjeev S. Thakur,CA Nikhil Gupta Pdf

l Main Highlights of Finance Bill, 2023 1. Income Tax–An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Tax Deduction at Source, 20. Assessment Procedure, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax, New Tax Regime, Rebate and Relief in Tax, Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns.

Income Tax Law and Practice Assessment Year 2022-23

R.K. Jain, ,C.A. Sanjeev S. Thakur
Income Tax Law and Practice Assessment Year 2022 23 Book PDF

Author : R.K. Jain, ,C.A. Sanjeev S. Thakur
Publisher : Scorer Guru Publications
Page : 713 pages
File Size : 55,9 Mb
Release : 2022-11-03
Category : Business & Economics
ISBN : 8210379456XXX

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Income Tax Law and Practice Assessment Year 2022-23 by R.K. Jain, ,C.A. Sanjeev S. Thakur Pdf

1. Income Tax- An Introduction 2. Important Definitions 3. Assessment Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciation 10. Profits and Gains of Business or Profession 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses 16. Deductions from Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Tax Deduction at Source 20. Assessment Procedure 21. Penalties, Offences and Prosecutions 22. Appeal and Revision 23. Tax-Planning 24. Recovery and Refund of Tax 25. Advance Payment of Tax (a). New Tax Regime (b). Rebate and Relief in Tax (c). Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns