Professional Approach to Direct Tax Laws and International Taxation (2 Volume Set) (For May 2024 and Nov. 2024 Exams)

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Description
As Per New Syllabus 2023
Assessment Year (2024 - 2025)
For CA/CS Final CMA, Professional Stiudies, Professionals, Executives & Consultants
•    A comprehensive and critical study of the law relating to Income-tax written in a unique,
      simple, easy to understand language that enables a quicker grasp for the reader.
      The book is "user-friendly" and provides information in a concise manner to
      save valuable time of the readers so that, they may, whenever required, to the
      desired case law or relevant circular, etc. on the subject.
•    Each proposition is supported by decisions of the Supreme Court and the
      High Courts and also the relevant circulars of Central Board of Direct Taxes.
•    Recent and Important case laws have been included.
•    Selected problems from the examinations of all the three Professional Institutes viz.
      ICAI, ICSI and ICMAI have been included with solutions as per law applicable
      for Assessment Year 2023-2024
•    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
      2024-2025. The amendments made by the Finance Act, 2017 have been
      incorporated at appropriate places in the book. The Highlights of
      Amendments made by Finance Act, 2022 have also been given in the beginning
      of the book to facilitate a quick glance to the readers about the latest.
•    The book will be useful for the Professionals, Income-tax Department Personnel,
      Students pursuing Professional Courses (Like CA, CS, CMA, LL.B., Management Courses. etc.),
      Universities and for the examinations of the Income-Tax Department.
•    There are more than 500 Illustrations, Examples and Selected Problems from
     Professional Examinations which helps student to understand the provisions of
     Income Tax Act and its practical applicability more clearly.
•    The book contains an Appendix giving the latest case laws and the Circulars issues by CBDT for a quick reviw  
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Contents
Volume 1
PART I:    DIRECT TAX LAWS
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 13B)
Chapter 4.    Computation of Total Income (Section 14 & 14A) and 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 44DB)
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.  Unexplained Cash Credits, Investments, money, etc. (Sections 68 to 69D)
Chapter 11.   Set off or Carry Forward and Set off of Losses (Sections 70 to 80)
Chapter 12.  Deductions to be made in Computing Total Income
                       [Sections 80A to 80U (Chapter VIA)]
Chapter 13.  Agricultural Income & Its Tax Treatment [Sections 2(1A) and 10(1)]
Chapter 14.  Assessment of Individuals
Chapter 15.  Assessment of Hindu Undivided Family
Chapter 16.  Assessment of Firms (including LLP)
Chapter 17.  Assessment of Association of Persons
Chapter 18.  Assessment of Co-operative Societies
Chapter 19.  Assessment of Trusts (11 to 13)
Volume 2
Chapter 20.  Taxation of Mutual Association
Chapter 21.  Assessment of Companies
Chapter 22.  Tonnage Tax System
Chapter 23.  Return of Income and Procedure of Assessment (Sections 139 to 154)
Chapter 24.  Search & Seizure & Survey and Special Procedure for Assessment of Search Cases
                       (Sections 132, 132A, 132B, 133A, 153A to 153C)
Chapter 25.  Deduction and Collection of Tax at Source (Sections 190 to 206CA i.e. Chapter XVIIA,  
                        XVIIB & XVIIBB)
Chapter 26.  Advance Payment of Tax (Sections 207-211, 218 & 219)
Chapter 27.  Interest Payable by/to Assessee (Sections 201(1A), 220(2), 234A, 234B,
                       234C, 234D & 244A)
Chapter 28.  Refunds (Sections 237 to 241 & 245)
Chapter 29.  Appeals & Revision (Sections 246 to 264)
Chapter 30.  Penalties and Prosecutions
Chapter 31.  Dispute Resolution Committee in Certain Cases 
Chapter 32.  Income Tax Authorities (Sections 116 to 119)
Chapter 33.  Business Reorganisation
Chapter 34.  Concepts of Tax-planning and Specific Management Decisions
Chapter 35.  Specified Domestic Transactions and Provision of Transfer Pricing
                       Applicable to such Transactions (Chapter X, Sections 92BA, 92, 92C, 92D, 92E & 92F)
Chapter 36.  Liability in Special Cases (Chapter XV, Sections 159 to 179)
Chapter 37.  Collection and Recovery of Tax (Section 220 to 232)
Chapter 38.  Miscellaneous Provisions
PART II:    INTERNATIONAL TAXATION
Chapter 1.    Taxation of Non-Residents with Special Reference to Chapters XII and XIIA
                       of Income-tax Act
Chapter 2.    Double Taxation Relief (Sections 90, 90A and 91)
Chapter 3.    Transfer Pricing & Other Anti-Avoidance Measures (Chapter X, Sections
                       92 to 92F, 93, 94A, 94B and 95 to 102)
Chapter 4.    Advance Rulings (Sections 245N to 245V)
Chapter 5.    Equalisation Levy (Chapter VIII of the Finance Act, 2016)
Chapter 6.    Overview of Model tax Conventions
Chapter 7.    Applicable and Interpretation of Tax Treaties
Chapter 8.    Fundamentals of Base Erosion and Profit Shifting
Appendix - Case Study Based MCQs
Appendix - Important Recent Judicial Decisions/Circulars
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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 35years. 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 avast 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.