Understanding Provisions of Deemed Income
Author: Ram Dutt Sharma
Year: Edition 2026 (As amended by Finance Act 2026)
About the Book:
Deemed Income—one of the most misunderstood yet aggressively applied areas of tax law. Ignore it, and you risk notices. Master it, and you stay two steps ahead.
This book breaks down the complex provisions of deemed income under the Income Tax Act into a structured, practical understanding. It’s not just theory—it’s about how these provisions actually hit taxpayers, assessments, and litigation in real life.
From unexplained cash credits to investments and expenditures, this guide walks you through the grey zones where tax authorities love to question—and professionals need clarity.
Think of it as your defensive shield in scrutiny and your strategic tool in advisory.
Key Features:
- Detailed explanation of deemed income provisions under Income Tax Act
- Updated as per Finance Act 2026 amendments
- Practical interpretation of Sections like 68, 69, 69A, 69B, 69C, 69D
- Focus on real-life application in assessments and litigation
- Simplified approach to complex anti-abuse provisions
- Useful for handling scrutiny, reassessment, and tax disputes
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Ideal For:
- Chartered Accountants and Tax Practitioners
- Income Tax Litigators and Advocates
- Financial Consultants and Advisors
- Assessing Officers and Department Professionals
- Students preparing for advanced taxation
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#DeemedIncome #IncomeTaxIndia #TaxLaw #DirectTax #TaxLitigation #RamDuttSharma #CommercialLawPublishers #9789378330636
Caveat Legalis:
Description based on available details—interpret with due diligence!
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