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Systematic Approach to Direct Taxation Containing Income Tax & International Taxation (For CMA Inter & Other Specialised Studies) [2 Volume set]

Systematic Approach to Direct Taxation Containing Income Tax & International Taxation (For CMA Inter & Other Specialised Studies) [2 Volume set]

  • ₹1,575.00

In Stock

As Applicable for Assessment Year 2021 - 2022
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Description
•     A simplified, systematic approach to the understanding of a complex
      subject written in a unique, simple, easy to understand language that
      enables a quicker grasp for the student. The topics are explained with the
      help of Tabular and Graphical Presentation, to make it simple for students,
      to understand the concept.
•     Each topic, after a theoretical exposition, is followed by plenty of
      illustrations with solutions to facilitate.the busy student to master the practical
      application of the law. Numerous problems and solutions have been given
      to enable the students to clearly grasp the intricate provisions. There are more
      than 500 Illustrations, Examples, Practical and Theoretical Questions which help
      students to understand the practical aspects.
•     A novel feature in the book is the section-wise study given in the beginning
      of each chapter to enable the students to make a systematic study of the
      law—User-friendly examination-oriented style that facilitates the comprehension
      in both section wise and topic wise manner
•     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 2019-2020.
      The amendments made by the Finance Act, 2018 have been incorporated at
      appropriate places in the book. The Highlights of Amendments made
      by the Finance Act, 2018 have also been given in the beginning of the book to
      facilitate a quick glance to the readers about the latest.
•     The book, at the end, contains CMA Inter question papers for the last few years, with answers
      to practical questions, (answers being given as per the law applicable for A.Y. 2019-2020).
•     The book is useful for the students appearing in CMA Inter and
      other specialised studies. 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.
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Contents
Part I — Income Tax
Chapter 1      Introduction (Sections 1 to 4)
Chapter 2      Scope of Total Income & Residential Status (Sections 5 to 9)
Chapter 3      Incomes which do not form part of Total Income (Sections 10, 10AA, and 11 to 13A)
Chapter 3A   Computation of Total Income and Tax Liability (Sections 14, 14A, 288A and 288B)
Chapter 4      Income under the Head "Salaries" (Sections 15 to 17)
Chapter 5      Income under the Head "Income from House Property" (Sections 22 to 27)
Chapter 6      Income under the Head "Profits and Gains of Business or Profession" (Sections 28 to 44D)
Chapter 7      Income under the Head "Capital Gains"(Sections 45 to 55A)
Chapter 8      Income under the Head "Income from Other Sources" (Sections 56 to 59)
Chapter 9      Income of Other Persons Included in Assessee's Total Income
                        (Clubbing of Income)(Sections 60 to 65)
Chapter 10     Set off or Carry Forward and Set off of Losses (Sections 70 to 80)
Chapter 11     Deductions to be made in Computing Total Income (Sections 80A to 80U (Chapter VIA))
Chapter 12    Agricultural Income & Its Tax Treatment [Sections 2(1A) and 10(1)]
Chapter 13    Assessment of Individuals
Chapter 14    Assessment of Hindu Undivided Family
Chapter 15    Assessment of Firms (including LLP)
Chapter 16    Assessment of Association of Persons
Chapter 17    Assessment of Co-operative Societies
Chapter 18    Deduction and Collection of Tax at Source [Sections 190 to 206 AA]
Chapter 19    Advance Payment of Tax [Sections 207-211, 217 & 219]
Part II — GST  
Chapter 20    Return of Income [Sections 139 to 140]
Chapter 21    Assessment Procedure
Chapter 22    Income Computation and Disclosure Standards
Multiple Choice Question (MCQs), Practical Questions
Questions Set for CMA (Inter) Examinations with Answers only to Practical Questions
(As Per Law Applicable for A.Y.2021-22)
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Author Details

Dr. GIRISH AHUJA did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. 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 Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He was a senior faculty member of Shriram College of Commerce (Delhi University) and also has been visiting faculty member of the Institute of Chartered Accountant of India (ICAI), 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 Special Invitee to the Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of finance and taxation. He has also been appointed by the Govt. of India to the Central Board of Director of State Bank of India. Dr. Ahuja has addressed more than 4000 seminars organized by the ICAI, ICSI, ICWAI, chambers of Commerce.
Dr. RAVI GUPTA did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LLB. 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. He has addressed more than 2000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc. He has been appointed by the Government of India as a member of the Committee constituted for Simplification of Income Tax Act. He is an independent director of many reputed companies. He has also been nominated Central council member of the institute of chartered accountant of India by the govt. of India.
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