Systematic Approach to Tax Laws and Practice - With MCQ's (Contains Income Tax, GST and Customs) (For CS Executive, New Syllabus) (2 Volume Set)

For CS Executive and Other Specialised Studies
22 Ed A.Y.2022-2023
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Description
»    It is user-friendly and provides information in a concise manner.
»    It is comprehensive and critical study of the law relating to Income-tax, GST and Customs Law.
»    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 2022-2023. The Amendments made by the
      Finance Act, 2021 have been incorporated at appropriate places in the book.
»    It is the latest and most upto-date book for the assessment year 2022-2023
»    The Highlights of Amendments made by the Finance Act, 2018 have been given in the beginning
       of the book to facilitate  a quick glance to the readers about the latest.
»    All important case-laws and circulars/notifications have been incorporated.
»    It contains solved question paper of CS Exec. with answers as per the law applicable for assessment
      year 2022-23
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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, & 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" (Section 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
Chapter 16.   Assessment of Association of Persons
Chapter 17.   Assessment of Co-operative Societies
Chapter 18.   Assessment of Trusts [sections 11 to 13]
Chapter 19.   Assessment of Companies
Chapter 20.   Deduction and Collection of Tax at Source [Section 190 to 206AA]
Chapter 21.   Advance Payment of Tax [Sections 207-211, 217 & 219]
Chapter 22.   Return of Income [Sections 139 to 140A] 
Chapter 23.   Interest Payable by/to Assessee [Sections 201(1A), 220(2), 234A, 234B, 234C, 234D & 244A]
Chapter 24.   Collection and Recovery of Tax [Section 220 to 232]
Chapter 25.   Assessment Procedure
Chapter 26.   Appeals and Revision [Sections 246 to 264]
Chapter 27.   Penalties and Prosecution
Part II - GST
Chapter 1.     Basic Concept of Indirect Taxes and Introduction of GST
Chapter 2.     Supply under GST
Chapter 3.     Levy and Collection (Taxable Event)
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
Chapter 15.   Accounts and Records under GST
Chapter 16.   Assessment and Audit
Chapter 17.   Miscellaneous Provisions (Anti-Profiteering Measure and E-Commerce)
Part III - Customs Duty
Chapter 18.   Introduction to Customs Duty
Chapter 19.   Levy and Types of Duty
Chapter 20.   Clearance of Goods
Chapter 21.   Valuation of Goods
Chapter 22.   Miscellaneous  Provisions
Volume 2    -    Multiple Choice Questions (MCQs) and Solved Question Papers
Multiple Choice Questions (MCQs)
Part - I    :    Income Tax
Chapter 1.     Introduction
Chapter 2.     Scope of Total Income and Residential Status
Chapter 3.     Income 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 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
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.   Assessment of Hindu Undivided Family
Chapter 15.   Assessment of Firms
Chapter 16.   Assessment of Association of Persons
Chapter 17.   Assessment of Co-operative Societies
Chapter 18.   Assessment of Trusts
Chapter 19.   Assessment of Companies
Chapter 20.   Deduction and Collection of Tax at Source
Chapter 21.   Advance Payment of Tax
Chapter 22.   Return of Income
Chapter 23.   Interest Payable by / to Assessee
Chapter 24.   Collection and Recovery of Tax
Chapter 25.   Assessment Procedure
Chapter 26.   Appeals and Revision
Chapter 27.   Penalties and Prosecutions
Part - II
GST
Chapter 1.     Basic Concepts of Indirect Taxes on 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 Utililsation
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
Part - III
Customs Duty
Chapter 18.   Introduction to Customs Duty
Chapter 19.   Levy and Types of Duties
Chapter 20.   Clearance of Goods
Chapter 21.   Valuation of Goods
Chapter 22.   Miscellaneous Provisions
Solved Questions Papers for C.S. (Exec.) Exams as per Applicable for A.Y.2022-23
June 2021
December 2020
December 2019
June 2019
December 2018
June 2018
December 2017
June 2017
December 2016
June 2016
December 2015
June 2015
Answers
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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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