Transcription of Taxation of - Income Tax Department
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Tax Payers Information Series 31 Taxation ofSalaried Employees,PensionersandSenior CitizensINCOME TAX DEPARTMENTD irectorate of Income Tax (PR, PP & OL)6th Floor, Mayur Bhawan, Connaught CircusNew Delhi-110001 This publication should not be construed as anexhaustive statement of the Law. In case of doubt,reference should always be made to the relevantprovisions of the Income Tax Act, 1961, Income TaxRules, 1962, Wealth Tax Act, 1957 and Wealth TaxRules, 1957 and wherever necessary, to Notificationsissued from time to 1An Introduction to Taxation1 Chapter 2 Salary Income , Perquisites & Allowances16 Chapter 3 Overview of Income from House Property30 Chapter 4 Overview of Capital Gains33 Chapter 5 Deductions under Chapter VIA39 Chapter 6 Tax Rebate & Relief51 Chapter 7 Permanent Account Number55 Chapter 8 Taxability of Retirement Benefits57
SUGA M Presumptive business income tax return for individual/HUF whose total income includes a) Business income computed in accordance e-provisions in S44AD or 44AE or b) Income from salary/pension or c) Income from one house property excluding cases of b/f loss from previous years or.
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