CA Inter Income Tax By Dr Girish Ahuja Dr Ravi Gupta Sep 26 Exam

CA Inter Income Tax By Dr Girish Ahuja Dr Ravi Gupta Sep 26 Exam

CA Inter Income Tax By Dr Girish Ahuja Dr Ravi Gupta Sep 26 Exam

This book caters to the revised syllabus of CA Inter

The main features of this book are:

• It is user-friendly and provides information in a concise manner
• It is a comprehensive and critical study of the law relating to Income Tax
• Even the last-minute changes in the law have been incorporated 1n the book and it 1S, therefore, the latest most up-to-date book for the Year 2026-27. The amendments made by the Finance Assessment Act, 2025 have been given at appropriate places in the book.
• All Important case – laws and circulars / notifications have been incorporated

Content of the Book is as follows –

1.Basic Concepts

• Income-tax law: An introduction
• Significant concepts in income-tax law, including person, assessee, previous year, assessment year, income, agricultural income
• Basis of Charge
• Procedure for computation of total income and tax payable in case of individuals

2. Residential status and scope of total income

• Residential status
• Scope of total income

3. Heads of income and the provisions governing computation of income under different heads:

• Salaries
• Income from house property
• Profits and gains of business or profession Capital gains
• Income from other sources

4.Provisions relating to clubbing of income, set-off or carry forward and set-off of losses, deductions from gross total income.

5.Advance Tax, Tax deduction at source and tax collection at source

6.Provisions for filing return of income and self-assessment

7.Computation of total income and income-tax payable by an individual under the alternative tax regimes under the Income-tax Act, 1961 to optimise tax liability.

About the Author

Dr. GIRISH AHUJA did his graduation and post-graduation from Shri Ram College of Commerce, Delhi 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.

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.