Serial No. | Particulars | Page Range | Preface | 5 | Why Grow Old? | 7 | Detailed contents | 11 | Taxation of Unit Linked Insurance Plan – FA 2021 | 30 | 1 | Income Tax Rates | 1 | 2 | Income from Salaries | 17 | 3 | Income from House Properties | 39 | 4 | Profits and Gains from Business Or Profession | 47 | 5 | Business Deductions under Chapter VIA & 10AA | 135 | 6 | Income Computation and Disclosure Standards (ICDS) | 155 | 7 | Alternate Minimum Tax | 198 | 8 | Assessment of Partnership Firms | 203 | 9 | Chapter VI-A Deductions | 213 | 10 | Capital Gains | 225 | 11 | Income from Other Sources | 352 | 12 | Set Off and Carry Forward of Losses | 363 | 13 | Clubbing Provisions | 381 | 14 | Assessment Procedure | 392 | 15 | Rectification, Appeal & Revision | 482 | 16 | Recovery Proceedings | 498 | 17 | Authority of Advance Ruling and Dispute Resolution | 504 | 18 | Penalties and Prosecution | 518 | 19 | Refund Provisions | 559 | 20 | Special Tax Rates for Companies | 563 | 21 | Alternative Tax Regime | 585 | 22 | Co-operative Society and Producer Companies | 606 | 23 | Taxation of Dividend | 612 | 24 | Surrogate Taxation | 620 | 25 | Trust Taxation | 645 | 26 | Hindu Undivided Family | 709 | 27 | Association of Person (AOP) & Body of Individual (BOI) | 710 | 28 | Liabilities In Special Cases | 714 | 29 | Tax Deducted at Source | 723 | 30 | Tax Collected at Source | 778 | 31 | Advance Tax & Interest | 790 | 32 | Non Resident Taxation | 795 | 33 | Taxation of NR Sportsman | 845 | 34 | Double Taxation Relief | 847 | 35 | Miscellaneous Provisions | 867 | 36 | Equalization Levy | 871 | 37 | Transfer Pricing | 879 | 38 | Non Resident Taxation for Capital Gain | 937 | 39 | Miscellaneous Provisions of International Taxation | 954 | 40 | General Anti-Avoidance Rules (GAAR) | 980 | 41 | Appendices | 1001 | |