- Author(s): CA G Sekar
- Publisher: Commercial Law Publishers (India) Pvt Ltd
- Edition: 28 Ed June 2023
- ISBN 13 9789356034945
- Approx. Pages 880 + contents
- Format Paperback
- Approx. Product Size 27 x 21 cms
- Delivery Time Normally 7-9 working days
- Shipping Charge Extra (see Shopping Cart)
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Description
Updated with Latest Amendments including MCQ's for Practice
Assessment Year (2023 - 2024)
• Latest syllabus of ICAI fully covered
• Simplified Presentation of new GST Law
• Solved illustrations as guidance for Exam Presentation
• Circulars, Notifications and up-to-date Case Law
• Fast Track Referencer for quick revision.
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Table of Contents
INCOME TAX
1. Basic Concepts in Income Tax Law
2. Residential Status and Taxability in India
3. Exemptions under Income Tax Act
4. Income from Salaries
5. Income from House Property
6. Profits and Gains of Business or Profession
7. Capital Gains
8. Income from Other Sources
9. Income of Other Persons included in Assessee's Total Income
10. Set off and Carry Forward of Losses
11. Deductions under Chapter VI-A
12A. Rebate and Relief
12B. Advance Tax & Interest
13. Agricultural Income
14A. Alternate Minimum Tax (AMT)
14.Taxation of Individuals
15. Taxation of HUF
16. Return of Income
17. Tax Deducted at Source
Goods and Services Tax (GST)
18A. Basic concepts of GST
18B. GST-Levy and Collection of Tax
19. GST - Exemptions
20. Time and Value of Supply
21. Input Tax Credit
22. Registration
23. Tax Invoice, Credit and Debit Notes
24A.Payment
24B. Returns
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Author Details
CA G Sekar is a graduate in
commerce and a fellow member of the Institute of Chartered Accountants
of India. He is a rank-holder and Gold Medallist in the graduation
examinations. His areas of specialization include Direct Taxation,
Indirect Taxation, Systems Audit, Accounting Standards and Government
Accounting. He is a faculty member on Taxation, at Institute of
Chartered Accountants of India and its Branches. He is also a visiting
faculty on the subject in management and professional institutes
including Regional Training Institute of Southern Region - C & AG.
He has been regularly presenting papers on Direct and Indirect Taxation
and Accounting Standards at conferences organised by various
institutions. His articles on Direct and Indirect Taxation have been
published in law journals.