MCQs and Solved Question Papers on Income Tax and GST (CA Inter, for May 2023 Exams and onwards)

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Description
* It is user-friendly and provides information in a concise manner
* It is a comprehensive and critical study of the law relating to Income Tax and GST
* Even the last minute changes in the law have been incorporated in the book and it is, therefore, the latest and most up-to-date book for the Assessment Year 2023-2024. The amendments made by the Finance Act, 2022 have been given at appropriate places in the book
* All important case-laws and circulars/notifications have been incorporated
* It contains question papers of CA Inter/IPCC with solutions to practical problems as per the law applicable for assessment year 2023-24 is covered in Handbook on Multiple Choice Questions and Solved Question Papers of Past Examinations.
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Table of Contents
Part-1 Income Tax
Chapter 1. Introduction
Chapter 2. Scope of Total Income and 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. Location of the Supplier and Place of Supply of Goods and services
Chapter 7.Income under the Head " Capital Gains"
Chapter 8. Income under the Head "Income from Other Source
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 Multiple Choice Questions for Recapitulation
Chapter 11. Deductions to be made in Computing Total Income
Chapter 12. Agricultural Income and its Tax Treatment
Chapter 13. Assessment of Individuals.
Chapter 14. Return of Income and Procedure of Assessment
Chapter 15. Deduction and Collection of Tax at Source
Chapter 16. Advance Payment of Tax
Multiple Choice Questions for Recapitulation. Write True or False.
Part-II GST
Chapter 1. Basic Concepts of Indirect Taxes and Introduction of GST. Multiple Choice Questions
Chapter 2. Supply under GST
Chapter 3. Levy and Collection (Taxable Event). Multiple Choice Questions.
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, E-Way Bill and Credit & Debit Notes
Chapter 12. Registration
Chapter 13. Payment of Tax
Chapter 14. Returns
Multiple Choice Questions.
Answers to Multiple Choice Questions....
Practical Questions.
Questions Set for CA Inter Examinations (As per law applicable for A.Y. 2023-24).
May 2022.
November 2020
November 2019
May 2019
November 2018 (New Syllabus)
May 2018 (New Syllabus).
May 2018 (Old Syllabus)
November 2017.
May 2017
November 2016
May 2016.
November 2015
May 2015
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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.