Taxation in year  2013-14

I.1.Income Tax Law An understanding of the Income-tax law requires a study of the following: 

(A) The Income Tax Act, 1961 (amended up-to-date) 

 

(B) The Income Tax Rules, 1962 (amended up-to-date) 

 

(C) Circulars, clarifications issued from time to time by the C B D T . 

 

(D) Judicial decisions.

I.2 Scheme of Taxation 

I.3 Important Concept