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Part – 1 – INCOME TAX
Basic Concepts in Income Tax Law
Residential Status and Taxability in India
Exemptions under Income Tax Act
Income from Salaries
Income from House Property
Profits and Gains of Business or Profession
Income from Other Sources
Income of Other Persons included in Assessee’s Total Income
Set off and Carry Forward of Losses
Deductions under Chapter VI-A
Rebate and Relief
Advance Tax & Interest
Taxation of Individuals
Taxation of HUF
Return of Income
Tax Deducted at Source
Part – 2 – Goods and Services Tax
Basic concepts of GST
GST – Levy and Collection of Tax
GST – Exemptions
Time and Value of Supply
Input Tax Credit
Tax Invoice, Credit and Debit Notes
About the Author
G. Sekar completed his B.Sc. Chemistry in Dharmapuri Arts College (University of Madras; 1993) and M.Sc. Organic Chemistry in Department of Organic Chemistry, Guindy Campus, University of Madras (1995; M.Sc. thesis guide: Prof. P. Rajakumar). He obtained his Ph.D. in synthetic organic chemistry from Indian Institute of Technology Kanpur in 1999 under the guidance of Padma Shri Prof. V. K. Singh. He has carried out his JSPS postdoctoral fellowship at Toyohashi University of Technology, Japan (with Prof. H. Nishiyama; Apr. 2000 – Jun. 2001), AvH postdoctoral fellowship at University of Goettingen, Germany (with Prof. L. F. Tietze; Jul. 2001 – Dec. 2002) and senior postdoctoral fellowship at Caltech, USA (with Prof. Brian M. Stoltz; Feb. 2003 – Dec. 2004), prior to joining IIT Madras in December 2004 where he is presently holding Professor position His research interests lie in the areas of asymmetric synthesis, total synthesis of biologically active natural products, and synthesis and application of chiral nanocatalysts.