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Practical Approach to Direct and Indirect Taxes (Income Tax and GST) - For Old  and New Syllabus

Practical Approach to Direct and Indirect Taxes (Income Tax and GST) - For Old and New Syllabus

  • ₹1,320.00

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Applicable for Nov 2021 and Onwards
For CA Inter-IPC, CS Exe. & CMA Inter, CFA, MBA & Graduate/post Graduate Students and Income Tax Departmental Exams

Problems & Solutions with MCQs, True & False Questions & Fill in the Blanks
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Description
•    The aim of the book is to help and enable the readers in understanding the    
      intricate problems relating to Income Tax and GST.
•    A unique feature is that each Chapter contains summarised provisions in the   
      beginning, to give a bird's eye view of the subject and to quickly recapitulate   
      the important points.
•    A novel feature of this book is that it contains more than 1200 Multiple Choice   
      Questions, 300 True or False Questions, 200 Fill in the Blanks and 500 Problems   
       & Solutions, which will help students to recapitulate the concepts of direct and   
       indirect taxes.
•    Even the last minute changes in the law have been incorporated in the book and   
      it is, therefore, the latest and most upto-date book for the Assessment Year   
      2020-2021. The amendments made by the Finance Act, 2019 & Finance (No. 2) Act,   
      2019 have been incorporated at appropriate places in the book. The changes made   
      by the Taxation Laws (Amendment) Act, 2019 have also been incorporated.
•    The Practical Problems include selected questions from the examinations of various   
       Universities and Professional Institutes.
•    For the benefit of the readers, the solutions to the problems have been explained in   
     a systematic and lucid manner which will facilitate the students to easily comprehend   
     the complex direct and indirect taxes.
•    The book is useful for the students appearing in CA Inter-IPC, CS Exec., CMA Inter and   
     CFA examinations. It will also be useful for graduate/ post graduate students of various   
     Universities and Management Institutes as well as the Departmental examinations of   
     the Income-Tax Department.
•    It contains Problems & Solutions to:      
      — Systematic Approach to Taxation (For CA Inter-IPC)
      — Systematic Approach to Tax Laws & Practice (For CS Exec.)   
      — Systematic Approach to Direct Taxation (For CMA Inter) .
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Contents
Part I — Income Tax
Chapter 1.    Introduction
Chapter 2.    Scope of Total Income & Residential Status
Chapter 3.    Incomes which do not form part of Total Income
Chapter 4.    Income under the Head "Salaries"
Chapter 5.    Income under the Head "Income from House Property"
Chapter 6.    Income under the Head "Profits and Gains of Business or Profession"
Chapter 7.    Income under the Head "Capital Gains"
Chapter 8.    Income under the Head "Income from Other Sources"
Chapter 9.    Income of Other Persons Included in Assessee's Total Income (Clubbing of Income)
Chapter 10.  Set off or Carry Forward and Set off of Losses
Chapter 11.  Deductions to be made in Computing Total Income
Chapter 12.  Agricultural Income & Its Tax Treatment
Chapter 13.  Assessment of Individuals
Chapter 14.  Assessment of Hindu Undivided Family
Chapter 15.  Assessment of Firms
Chapter 16.  Assessment of Association of Persons
Chapter 17.  Assessment of Companies
Chapter 18.  Assessment of Co-operative Societies
Chapter 19.  Return of Income and Procedure of Assessment
Chapter 20.  Deduction and Collection of Tax at Source
Chapter 21.  Advance Payment of Tax
Chapter 22.  Interest Payable by/to Assessee
Chapter 23.  Refunds
Chapter 24.  Penalties and Prosecutions
Chapter 25.  Appeals, Revision & References
Chapter 26.  Income Tax Authorities
Part II — Indirect Taxes
Chapter 1.    Basic Concepts of Indirect Taxes and Introduction of GST
Chapter 2.    Supply under GST
Chapter 3.    Levy and Collection
Chapter 4.    Exemption from GST
Chapter 5.    Taxability of Composite and Mixed Supply
Chapter 6.    Location of the Supplier and Place of Supply of Goods and Services
Chapter 7.    Composition Levy (Composition Scheme)
Chapter 8.    Time of Supply
Chapter 9.    Value of Supply
Chapter 10.  Input Tax Credit and its Utilisation
Chapter 11.  Tax invoice, Credit and Debit Notes
Chapter 12.  Registration
Chapter 13.  Payment of Tax
Chapter 14.  Returns
Chapter 15.  Accounts and Records under GST
Chapter 16.  Assessment and Audit
Chapter 17.  Anti-Profiteering Measure
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Author Details
Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years, He is a Fellow of the Institute of Chartered Accountants of India (ICAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) and also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes.He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation.
Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA(Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce(Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.
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