Tax Book 2023

Computation of Taxable Income Chapter- 06

Section

Topics covered

Section

Topics covered

(Part - I for CAF- 6 and ICMAP

students)

(Part - II for CA Mod F and ICMAP

students)

Part - I Part - II

4 Tax on taxable income 99A

Special provisions relating to payment of

tax through electricity connections

4B

Super tax for rehabilitation of

temporarily displaced persons

99B &

99C

Special procedure for small traders and

shopkeepers & certain persons

4C Super tax on high earning persons

5A Tax on un-distributed profits

98C Succession to business, otherwise than on

death

5AA Tax on return on investments in

sukuks

7A Tax on shipping of a resident

7B Tax on Profit on Debt 100E Special provisions relating to small and

medium enterprises

7E (^) Tax on deemed income
8
General provisions relating to taxes
imposed u/s 5, 5A, 6, 7, 7A & 7B

105

Taxation of Permanent Establishment of

non resident

9, 10 & 11

Taxable income, total income and

heads of income

107 Avoidance of double taxation

86 Principle of taxation of individuals 108 Transactions between associates

87 Deceased individuals 108A

Report from independent chartered

accountant or cost and

management accountant

92 Taxation of AOP 108B Transactions^ under^ dealership

arrangements

Rates of tax of salaried individual

and non salaried individual

109 Recharacterisation of income and

deductions

219 Tax or refund to be computed to the

nearest Rupee

112 Liability in respect of certain security

transactions

94, 95, 96

Taxation of companies, disposal of

business by individual and AOP

6 Computation of taxable income

Chapter