CCH Practical Approach to Income Tax Girish Ahuja
CCH Practical Approach to Income Tax Girish Ahuja
- The aim of the book is to help and enable the readers in understanding the intricate problems relating to Income Tax.
- A unique feature is that each Chapter contains summarised provisions in the beginning to give a bird’s eye view of the subject and to quickly recapitulate the important points.
- For better clarity on GST and Customs, the book has been framed with 100 Examples, 200 Multiple Choice Questions, 100 Theoretical Questions, 50 illustrations and150 Practical Questions.
- Even the last minute changes in the law have been Incorporated In the book and it Is, therefore, the latest and most up to-date book for the Assessment Year 2020-21. The amendments made by the Finance Act, 2019 & Finance (No. 2) Act, 2019 have been incorporated at appropriate places in the book. The changes made by the Taxation Laws (Amendment) Act, 2019 have also been incorporated.
- The Practical Problems include selected questions from the examinations of various Universities and Professional institutes.
- For the benefit of the readers the solutions to the problems have been explained in a systematic and lucid manner which will facilitate the students to easily comprehend the complex subject.
- The book is useful for the students appearing for CA Inter-IPC, CS-Exec. & CMA Inter, MBA and CFA examinations It will also be useful for graduate/post graduate students of various Universities and Management Institutes as well as for the the Departmental examinations of the Income-tax Department.
- It contains Problems & Solutions to:
- Systematic Approach to Taxation (For CA Inter-I PC)
- Systematic Approach to Tax Laws & Practice (For CS )
- Systematic Approach to Direct Taxation (For CMA Inter)
- Scope Of Total Income And Residential Status
- Incomes Which Do Not Form Part Of Total Income
- Income Under The Head Salaries
- Income Under The Head Income From House Property
- Income Under The Head Profits And Gains Of Business Or Professions
- Income Under The Head Capital Gains
- Income Under The Head Income From Other Sources
- Income Of Other Persons Included In Assessees Total Income Clubbing Of Income
- Set Off Or Carry Forward And Set Off Of Losses
- Deductions To Be Made In Computing Total Income
- Agriculturural Income And Its Tax Treatment
- Assessment Of Individuals
- Assessment Of Hindu Undivided Family
- Assessment Of Firms
- Assessment Of Association Of Persons
- Assessment Of Companies
- Assessment Of Co Operative Societies
- Return Of Income And Procedure Of Assessment
- Deduction And Collection Of Tax At Source
- Advance Payment Of Tax
- Interest Payable By / To Assessee
- Penalties And Prosecutions
- Appeals Revisions And References
- Income Tax Authorities
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. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a visiting faculty member of the ICAI, ICSI, ICAI (Works) and various management institutes. He had been nominated for six years by the Government to the Central Council of the Institute of Company Secretaries of India. He was member of the Accounting Standard Board of Institute of Chartered Accountants of India for three years. He is a member of the Direct Tax Committee and Special Invitee to International Taxation Committee of ICAI and member of Editorial Advisory Board of Institute of Company Secretaries of India. He has a vast and rich experience in the field of finance and taxation.Dr. Ahuja has addressed more than 2000 seminars organized by the various branches of the Institute of Chartered Accountants of India.He is the co-author of over twenty books on Direct Taxes for students and many popular books for professionals, the main ones being Concise Commentary on Income Tax including Wealth Tax, Direct Taxes Ready Reckoner, Direct Taxes Law and Practice (Professional Edition), Guide to Deduction of Tax at Source, Taxation of Capital Gains, Guide to Depreciation, Taxation of Salaried Persons, Individuals & HUFs, etc. His publications on Taxation (for CA Inter), Direct Taxation (for CMA Inter), Tax Laws & Practice (for CS Exec.) and Direct Taxes Law & Practice (for CA, CS, CMA Final) are among the bestsellers for students pursuing these professional studies.
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