Commercial’s Understanding of Provisions of Deemed Income by Ram Dutt Sharma
Master the complex legal fictions that turn undisclosed financial transactions into massive tax liabilities. Commercial's Understanding of Provisions of Deemed Income (1st Edition, 2026) is a highly focused reference manual authored by former Income Tax Officer Ram Dutt Sharma.
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✔ The Finance Act 2026 Updates: Fully aligned with the Income Tax Act 2025, detailing the latest statutory treatments of income deemed to accrue or arise in India.
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✔ Unexplained Wealth: Deep, operational analysis of deemed income arising from unexplained cash, investments, expenditure, and assets (Sections 68, 69, 69A-D).
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✔ Insider Strategy: Written by a 35-year veteran of the Income Tax Department, providing unparalleled clarity for defending against scrutiny assessments and reassessments.