prc prcsbkc direct taxes income tax indirect taxes excise duty income from salary perquisites perks allowances valuation of excisable goods types of excise duty powers of central excise officers assessment under excise duty registration under excise duty classification of excisable goods clearance of excisable goods appeals in excise duty computation of tax liability deductions from gross total income deductions u/s 80 income tax deductions set off and carry forward of losses income from capital gains income from business or profession professional income business income income from house property rent free accomodation tax basic
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