Section 71 of Income-tax Act 1961-2017 – Set off of loss from one head against income from another

Detail analysis of the provisions of Section 71 (Set off of loss from one head against income from another) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 70 of Income-tax Act 1961-2017 – Set off of loss from one source against income from another source under the same head of income

Detail analysis of the provisions of Section 70 (Set off of loss from one source against income from another source under the same head of income) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 69D of Income-tax Act 1961-2017 – Amount borrowed or repaid on hundi

Detail analysis of the provisions of Section 69D (Amount borrowed or repaid on hundi) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 69C of Income-tax Act 1961-2017 – Unexplained expenditure, etc.

Detail analysis of the provisions of Section 69C (Unexplained expenditure, etc.) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 69B of Income-tax Act 1961-2017 – Amount of investments, etc., not fully disclosed in books of account

Detail analysis of the provisions of Section 69B (Amount of investments, etc., not fully disclosed in books of account) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 69A of Income-tax Act 1961-2017 – Unexplained money, etc.

Detail analysis of the provisions of Section 69A (Unexplained money, etc.) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 69 of Income-tax Act 1961-2017 – Unexplained investments

Detail analysis of the provisions of Section 69 (Unexplained investments) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 68 of Income-tax Act 1961-2017 – Cash credits

Detail analysis of the provisions of Section 68 (Cash credits) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 67A of Income-tax Act 1961-2017 – Method of computing a member’s share in income of AOP or BOI

Detail analysis of the provisions of Section 67A (Method of computing a member's share in income of association of persons or body of individuals) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 66 of Income-tax Act 1961-2017 – Total income

Detail analysis of the provisions of Section 66 (Total income) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 65 of Income-tax Act 1961-2017 – Liability of person in respect of income included in the income of another person

Detail analysis of the provisions of Section 65 Liability of person in respect of income included in the income of another person) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 64 of Income-tax Act 1961-2017 – Income of individual to include income of spouse, minor child, etc.

Detail analysis of the provisions of Section 64 ("Income of individual to include income of spouse, minor child, etc.) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 63 of Income-tax Act 1961-2017 – “Transfer” and “revocable transfer” defined

Detail analysis of the provisions of Section 63 ("Transfer" and "revocable transfer" defined) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 62 of Income-tax Act 1961-2017 – Transfer irrevocable for a specified period

Detail analysis of the provisions of Section 62 (Transfer irrevocable for a specified period) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 61 of Income-tax Act 1961-2017 – Revocable transfer of assets

Detail analysis of the provisions of Section 61 (Revocable transfer of assets) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 60 of Income-tax Act 1961-2017 – Transfer of income where there is no transfer of assets

Detail analysis of the provisions of Section 60 (Transfer of income where there is no transfer of assets) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 59 of Income-tax Act 1961-2017 – Profits chargeable to tax

Detail analysis of the provisions of Section 59 (Profits chargeable to tax) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 58 of Income-tax Act 1961-2017 – No Deductions from Income from other sources

Detail analysis of the provisions of Section 58 (No Deductions from Income from other sources) of Income-tax Act 1961 as amended by latest Finance Act 2017

Section 57 of Income-tax Act 1961-2017 – Deductions from Income from other sources

Detail analysis of the provisions of Section 57 (Deductions from Income from other sources) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 56 of Income-tax Act 1961-2017 – Income from other sources

Detail analysis of the provisions of Section 56 (Income from other sources) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 55A of Income-tax Act 1961-2017 – Reference to Valuation Officer

Detail analysis of the provisions of Section 55A (Reference to Valuation Officer) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 55 of Income-tax Act 1961-2017 – Meaning of Adjusted, Cost of Improvement and Acquisition

Detail analysis of the provisions of Section 55 (Meaning of "adjusted", "cost of improvement" and "cost of acquisition") of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 54H of Income-tax Act 1961-2017 – Extension of time for acquiring new asset or depositing or investing amount of capital gain

Detail analysis of the provisions of Section 54H (Extension of time for acquiring new asset or depositing or investing amount of capital gain) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Principle to Appoint Directors in a Company in every 3 Years

Proportional Representation for Directors

Any company may adopt principle of proportional representation for appointment of two-third directors as per section 163 of the Companies Act, 2013.

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