Systematic Approach to Taxation Containing Income Tax and GST (For CA Inter & Other Specialised Studies) (2 Volume set)

For CA Inter New Syllabus 2023 & Other Specialised Studies
Applicable for May 2024 and Nov. 2024 Exams
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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 illustration, 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.
• MCQs and Practical Questions of all the chapters are covered in “Systematic Approach to Taxation containing Income Tax and GST-Multiple Choice Questions (MCQ’s), Practical Questions and Solved Question Paper of Past Examinations’’.
• 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 2024-25. The amendments made by the Finance Act, 2023 have been incorporated at appropriate places in the book.
• The book is useful for the students appearing in CA-Inter/IPCC 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 Icome and Tax Liability [Section 14, 14 A, 288 A and 288 B]
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:  Return of Income (Sections 139 to 140A)
Chapter 15:  Deduction and Collection of Tax at Source (Sections 190 to 206AA)
Chapter 16:  Advance Payment of Tax (Sections 207-211, 217 & 219)
PART II:    GST
Chapter 1:    Basic Concepts 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 of 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 and Debit Notes
Chapter 12:  Registration
Chapter 13:  Payment of Tax
Chapter 14:  Returns
Theoretical Questions
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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 Accountants 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 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. 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 Accountants of India by the govt. of India.
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