Direct taxes: Income tax, wealth tax and tax planning/ B. B Lal

Part I: Income Tax Scheme of Income Tax / Income Exempt from Tax / Residential Status and Scope of Total Income / Salaries / Income from House Property / Profits and Gains of Business of Profession / Capital Gains / Income from Other Sources / Income of Other Persons Included in Assessee's Total Income / Aggregation of Income, Set-off and Carry Forward of Losses / Deductions from Gross Total Income / Agricultural Income and Tax Liability / Double Taxation Relief / Special Provisions Relating to Avoidance of Tax / Assessment of Individuals / Assessment of Hindu Undivided Families / Assessment of Partnership Firms / Assessment of Association of Persons / Assessment of Companies / Assessment of Non-residents / Assessment of Cooperative Societies / Assessment of Charitable Trusts / Liability in Special Cases / Income-tax Authorities / Procedure for Assessment / Penalties, Offences and Prosecutions / Appeals and Revision / Settlement of Cases / Advance Ruling / Deduction of Tax at Source / Advance Payment of Tax / Interest Payable / Collection and Recovery of Tax / Refunds. Part II: Wealth Tax Scheme of Wealth Tax / Incidence of Wealth Tax / Net Wealth to include Certain Assets / Exempted Assets Valuation of Assets / Computation of Net Wealth and Wealth Tax Liability / Liability in Special Cases / Assessment and Penalties / Appeals and Revision / Refunds [Sec. 34A]. Part III: Tax Planning Scheme of Tax Planning / Tax Planning for Residential Status / Tax Planning for Salaries / Tax Planning with Respect to Income from House Property / Tax Planning for Profit and Gains of Business or Profession / Tax Planning for Capital Gains / Tax Factors in Dividend Policy / Tax Planning for Clubbing Provisions / Tax Consideration in Setting up a New Business / Tax Planning and Forms of Business Organization / Tax Factors in Management Decisions / Tax Planning and Foreign Collaboration / Tax Implication of Amalgamation / Tax Considerations in Conversion of a Firm into a Company / Tax Planning for Wealth Tax / Tax Planning for Employee's Remuneration / Appendices / Index.