FEATURE1.Covers approximately 3000 questions2.Provides updated answers vide latest judicial decisions and the Amendments in Income Tax Act and Rules.About the Book The book contains discussion over Technical and Practical Issues of Direct Tax in Question and Answer pattern. It contains approximately 3000 frequently asked questions with precise and comprehensive answers covering latest judicial decisions and amendments brought in by Finance Act, 2015.ABOUT THE AUTHORSDr Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He is a fellow of the Institute of Chartered Accountants of India and was a rank holder both in the Intermediate and Final Examinations of the Institute. Holding a PhD from the Faculty of Management Studies (FMS), University of Delhi, Dr Ahuja is a visiting faculty member of the Institute of Chartered Accountants of India (ICAI, Institute of Company Secretaries of India (ICSI, The Institute of Cost and Works Accountants of India (ICWAI), and various management institutes. The Government recognised Dr Ahuja’s high standing in the professional community by nominating him to the Central Council of the lnstitute of Company Secretaries of India for six years. He has also been a member of the Editorial Advisory Board of the ICSI. He was a member of the Accounting Standard Board of the lnstitute of Cbartered Accountants of India for three years. He is a member of the Direct Tax Committee and International Tax Committee of the ICAI and also a member of the Expert Advisory Board of Institute of Company Secretaries of India. Dr Ahuja has a vast and rich experience in the field of finance and taxation. Dr Ahuja has addressed more than 2200 seminars organised by the various branches of the Institute of the Chartered Accountants of India, the Institute of Company Secretaries of India, and the Institute of Cost and Works Accountants of India.Dr Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce; and thereafter, LLB from Delhi University and MBA (Finance) from the Faculty of Management Studies, Delhi. He has been awarded a PhD in International Finance by Delhi University. He is consultant to various companies as well as non-profit-making bodies, and has vast practical experience in handling tax matters of trade and industry at all levels. Dr Gupta has addressed more than 1000 seminars on various topics of Direct Taxes organised by the Institute of Chartered Accountants of India, Chambers of Commerce, Bar Associations, and Management Institutes. Both Dr Girish Ahuja and Dr Ravi Gupta have written more than twenty books on direct taxes, including a Concise Commentary on Direct Taxes, Direct Tax Ready Reckoner, Guide to Depreciation, Guide to Tax Deduction at Source, Taxation of Capital Gains and A Compendium on Advance Rulings on Income Tax which have been bighly appreciated by the readers.
Girish Ahuja, Ravi Gupta
7th Edition, July 2015